Commission Delegated Regulation (EU) 2026/283of 12 December 2025amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2025 update of the taxonomy for the single electronic reporting format(Text with EEA relevance)

Commission Delegated Regulation (EU) 2026/283 of 12 December 2025 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2025 update of the taxonomy for the single electronic reporting format (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC OJ L 390, 31.12.2004, p.38, ELI: http://data.europa.eu/eli/dir/2004/109/oj. , and in particular Article 4(7) thereof, Whereas: (1) Commission Delegated Regulation (EU) 2019/815 Commission Delegated Regulation (EU No. 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (OJ L 143, 29.5.2019, p. 1, ELI: http://data.europa.eu/eli/reg_del/2019/815/oj). specifies the single electronic reporting format to be used by issuers whose securities are admitted to trading on a regulated market for the preparation of their annual financial reports. Consolidated financial statements included therein are prepared either in accordance with International Accounting Standards, which are commonly referred to as International Financial Reporting Standards (IFRS) and are adopted pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1, ELI: http://data.europa.eu/eli/reg/2002/1606/oj). , or in accordance with IFRSs as issued by the International Accounting Standards Board (IASB) which, based on Commission Decision 2008/961/EC Commission Decision 2008/961/EC of 12 December 2008 on the use by third countries' issuers of securities of certain third country's national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements (OJ L 340, 19.12.2008, p. 112, ELI: http://data.europa.eu/eli/dec/2008/961/oj). , are considered as equivalent to IFRSs adopted pursuant to Regulation (EC) No 1606/2002. (2) The core taxonomy to be used for the single electronic reporting format is based on the IFRS Accounting Taxonomy and is an extension thereof. The IFRS Foundation updates the IFRS Accounting Taxonomy annually to reflect, amongst other developments, the issuance of new IFRSs, amendments to existing IFRSs, the analysis of disclosures commonly reported in practice, or improvements to general content or technology of the IFRS Accounting Taxonomy. (3) In March 2025, the IFRS Foundation published the updates to the IFRS Accounting Taxonomy. These updates are therefore reflected in Delegated Regulation (EU) 2019/815.

(4) Although only certain parts of those Annexes need to be updated, it is necessary to replace those Annexes in their entirety to enhance, in particular, the readability for stakeholders of the applicable tables of the 2025 update. This will facilitate implementation of the tagging requirements and the highest standard of comparability of electronic financial statements drawn up in accordance with IFRS at Union and global level for end-users. Annexes III and V should also be updated to incorporate the most recent developments in the Inline XBRL specifications pertaining to Reporting Packages. (5) Delegated Regulation (EU) 2019/815 should therefore be amended accordingly. (6) To provide issuers with enough time for the effective implementation of the new requirements and to minimise compliance costs, the new taxonomy should apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2026. However, issuers should be allowed to implement those amendments for financial years beginning on or after 1 January 2025. (7) This Regulation is based on the draft regulatory technical standard submitted to the Commission by the European Securities and Markets Authority (ESMA). (8) This Regulation is a technical update and does not constitute new policy or a substantial change to existing policy. ESMA has not conducted open public consultations on the draft regulatory technical standards on which this Regulation is based nor analysed the potential related costs and benefits. It has not requested the advice of the Securities and Markets Stakeholder Group established under Article 37 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC (OJ L 331, 15.12.2010, p. 84, ELI: http://data.europa.eu/eli/reg/2010/1095/oj). because that would have been highly disproportionate to the scope and impact of this amendment, HAS ADOPTED THIS REGULATION:

Article 1

Delegated Regulation (EU) 2019/815 is amended as follows: (1) Annex I is replaced by the text in Annex I to this Regulation; (2) Annex II is replaced by the text in Annex II to this Regulation; (3) in Annex III, point 5 is added: 5. Issuers shall ensure that both the Inline XBRL instance document and the issuer’s extension taxonomy are valid with respect to the Calculations 1.1 specification.; (4) in Annex V, point (f) is replaced by the following: (f) be valid according to XBRL 2.1. specifications, XBRL Dimensions 1.0 specifications, Calculations 1.1 specifications and be packaged according to the Reporting Package specification as set out in Annex III;; (5) Annex VI is replaced by the text in Annex III to this Regulation.

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Delegated Regulation (EU) 2019/815, in the version of 7 April 2026 shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2026. However, Delegated Regulation (EU) 2019/815 in the version of 7 April 2026 may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2026. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 12 December 2025. For the Commission The President Ursula von der Leyen

Annex

ANNEX I

Annex

ANNEX I Legend for the Tables of Annexes II, IV and VI DATA/ATTRIBUTE TYPE/PREFIXDEFINITIONtext blockdenotes that the element type is a block of text; it is used to mark up larger pieces of information, such as notes, accounting policies or tables; text blocks are non-numeric line itemstextdenotes that the element type is text (a sequence of alphanumeric characters); it is used to mark up short pieces of narrative information; text elements are non-numeric line itemsdatedenotes that the element type is a date; these elements are line items and non-numericmonetarydenotes that the element type is monetary (a number in a declared currency); these elements are numeric line itemsdecimaldenotes that the element type is a decimalised value (such as a percentage or a per share value); these elements are numeric line itemssharesdenotes that the element type is a number of shares; these elements are numeric line itemsper sharedenotes that the information format is a monetary amount divided by a number of sharespercentdenotes that the information format is presented as a percentagepuredenotes that the information format is a ratio where unit for nominator and denominator is the samedurationdenotes that the information format is a time intervalareadenotes that the information format is an areatrue/falsedenotes that the information format is a logical true or logical false (Boolean)listdenotes that the information format is an item from a list of specific possibilities (single-value enumeration)multiple choicedenotes that the information format is one or more items from a list of specific possibilities (set-value enumeration)tabledenotes the beginning of a structure represented by a table where rows and columns contribute to definition of a financial concept on their intersectionaxisdenotes a dimensional property in a tabular structuredomaindenotes the conceptual group of possible values for an axis, often used as the default value for an axis, expressing all options, total and/or not applicablememberdenotes a member of a dimension on an axisline itemsdenotes the beginning of a series of information reported for a tableguidancedenotes an element that supports browsing of taxonomy contentroledenotes an element representing a section of a taxonomy, e.g. statement of financial position, income statement, each individual note, etc.abstractdenotes a grouping element or a headerinstant or durationdenotes that the monetary value represents a stock (if instant) or a flow (if duration)

credit or debitdenotes the natural balance of the disclosureesef_corprefix applied in the Tables of Annexes IV and VI for elements defined in the namespace https://www.esma.europa.eu/taxonomy/2025-03-27/esef_coresef_allprefix applied in the Table of Annex VI for elements defined in the namespace https://www.esma.europa.eu/taxonomy/2025-03-27/esef_allesma_technicalprefix applied in the Table of Annex VI for elements defined in the namespace http://www.esma.europa.eu/taxonomy/ext/technicalifrs-fullprefix applied in the Tables of Annexes IV and VI for elements defined in the namespace https://xbrl.ifrs.org/taxonomy/2025-03-27/ifrs-full Copyright and database right in the IFRS Taxonomy Materials is held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International. The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards. The IFRS Foundation reserves all other rights, including but not limited to those outside of the EEA. Commercial Use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org

Annex

ANNEX II

Annex

ANNEX II Mandatory markups

1. Issuers shall mark up all numbers in a declared currency disclosed in the statement of financial position, the statement of profit or loss and other comprehensive income, the statement of changes in equity and the statement of cash flows in IFRS consolidated financial statements.
2. Issuers shall mark up all disclosures made in IFRS consolidated financial statements or made by cross-reference therein to other parts of the annual financial reports for financial years beginning on or after 1 January 2026 that correspond to the elements in the Table 1 of this Annex. Table 1 Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2026 (IAS 1) LabelTypeReferences to IFRSsName of reporting entity or other means of identificationtextExpiry date 2027-01-01 IAS 1.51 a DisclosureExplanation of change in name of reporting entity or other means of identification from end of preceding reporting periodtextExpiry date 2027-01-01 IAS 1.51 a DisclosureDomicile of entitytextEffective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a DisclosureLegal form of entitytextEffective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a DisclosureCountry of incorporationtextEffective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a DisclosureAddress of entity's registered officetextEffective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a DisclosurePrincipal place of businesstextEffective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a DisclosureDescription of nature of entity's operations and principal activitiestextExpiry date 2027-01-01 IAS 1.138 b Disclosure, Effective 2027-01-01 IFRS 19.B18 b DisclosureName of parent entitytextIAS 24.13 Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure, Expiry date 2027-01-01 IAS 1.138 c DisclosureName of ultimate parent of grouptextIAS 24.13 Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure, Expiry date 2027-01-01 IAS 1.138 c DisclosureLength of life of limited life entitytextExpiry date 2027-01-01 IAS 1.138 d DisclosureStatement of IFRS compliance [text block]text blockExpiry date 2027-01-01 IAS 1.16 Disclosure

Explanation of departure from IFRStextEffective 2027-01-01 IFRS 19.B2 b Disclosure, Expiry date 2027-01-01 IAS 1.20 c Disclosure, Expiry date 2027-01-01 IAS 1.20 b Disclosure, Effective 2027-01-01 IFRS 19.B2 c DisclosureExplanation of financial effect of departure from IFRStextEffective 2027-01-01 IFRS 19.B2 d Disclosure, Expiry date 2027-01-01 IAS 1.20 d DisclosureDisclosure of uncertainties of entity's ability to continue as going concern [text block]text blockExpiry date 2027-01-01 IAS 1.25 DisclosureExplanation of fact and basis for preparation of financial statements when not going concern basistextExpiry date 2027-01-01 IAS 1.25 DisclosureExplanation of why entity not regarded as going concerntextExpiry date 2027-01-01 IAS 1.25 DisclosureDescription of reason for using longer or shorter reporting periodtextExpiry date 2027-01-01 IAS 1.36 a DisclosureDescription of fact that amounts presented in financial statements are not entirely comparabletextExpiry date 2027-01-01 IAS 1.36 b DisclosureDisclosure of reclassifications or changes in presentation [text block]text blockExpiry date 2027-01-01 IAS 1.41 Disclosure, Effective 2027-01-01 IFRS 19.B6 DisclosureExplanation of sources of estimation uncertainty with significant risk of causing material adjustmenttextIFRIC 14.10 Disclosure, Effective 2027-01-01 IFRS 19.B15 Disclosure, Expiry date 2027-01-01 IAS 1.125 DisclosureDividends recognised as distributions to owners per sharePer share durationEffective 2027-01-01 IFRS 19.B12 Disclosure, Expiry date 2027-01-01 IAS 1.107 DisclosureDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to ownersMonetary durationIAS 10.13 Disclosure, Expiry date 2027-01-01 IAS 1.137 a Disclosure, Effective 2027-01-01 IFRS 19.B17 a DisclosureDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per sharePer share durationExpiry date 2027-01-01 IAS 1.137 a Disclosure, Effective 2027-01-01 IFRS 19.B17 a DisclosureDisclosure of accounting judgements and estimates [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practice Disclosure of accrued expenses and other liabilities [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of allowance for credit losses [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of associates [text block]text blockIAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 c DisclosureDisclosure of auditors' remuneration [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of authorisation of financial statements [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of basis of consolidation [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of basis of preparation of financial statements [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]text blockIAS 41 - DisclosureDisclosure of borrowing costs [text block]text blockIAS 23 - DisclosureDisclosure of borrowings [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of business combinations [text block]text blockIFRS 3 - Disclosures DisclosureDisclosure of cash and bank balances at central banks [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of cash and cash equivalents [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of cash flow statement [text block]text blockIAS 7 - Presentation of a statement of cash flows DisclosureDisclosure of changes in accounting policies [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of changes in accounting policies, accounting estimates and errors [text block]text blockIAS 8 - Accounting policies DisclosureDisclosure of collateral [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practice

Disclosure of claims and benefits paid [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of commitments [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of commitments and contingent liabilities [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of contingent liabilities [text block]text blockIAS 37.86 Disclosure, Effective 2027-01-01 IFRS 19.259 DisclosureDisclosure of cost of sales [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of credit risk [text block]text blockIFRS 7 - Credit risk Disclosure, Expiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of debt instruments [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of deferred acquisition costs arising from insurance contracts [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of deferred income [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of deferred taxes [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of deposits from banks [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of deposits from customers [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of depreciation and amortisation expense [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of derivative financial instruments [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of discontinued operations [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of dividends [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of earnings per share [text block]text blockIAS 33 - DisclosureDisclosure of effect of changes in foreign exchange rates [text block]text blockIAS 21 - DisclosureDisclosure of employee benefits [text block]text blockIAS 19 - Scope Disclosure Disclosure of entity's operating segments [text block]text blockIFRS 8 - DisclosureDisclosure of events after reporting period [text block]text blockIAS 10 - DisclosureDisclosure of expenses [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of expenses by nature [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of exploration and evaluation assets [text block]text blockIFRS 6 - DisclosureDisclosure of fair value measurement [text block]text blockIFRS 13 - DisclosureDisclosure of fair value of financial instruments [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of fee and commission income (expense) [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of finance cost [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of finance income (cost) [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of finance income [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of financial assets held for trading [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of financial instruments [text block]text blockIFRS 7 - Scope DisclosureDisclosure of financial instruments at fair value through profit or loss [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of financial instruments designated at fair value through profit or loss [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of financial instruments held for trading [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of financial liabilities held for trading [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of financial risk management [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practice

Disclosure of first-time adoption [text block]text blockIFRS 1 - Presentation and DisclosureDisclosure of general and administrative expense [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of general information about financial statements [text block]text blockExpiry date 2027-01-01 IAS 1.51 DisclosureDisclosure of going concern [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of goodwill [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of government grants [text block]text blockIAS 20 - DisclosureDisclosure of information about hyperinflationary reporting [text block]text blockIAS 29 - Disclosures DisclosureDisclosure of impairment of assets [text block]text blockIAS 36 - DisclosureDisclosure of income tax [text block]text blockIAS 12 - DisclosureDisclosure of information about employees [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of information about key management personnel [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of insurance contracts [text block]text blockIFRS 17 - DisclosureDisclosure of insurance premium revenue [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of intangible assets [text block]text blockIAS 38 - DisclosureDisclosure of intangible assets and goodwill [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of interest expense [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of interest income [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of interest income (expense) [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of interests in other entities [text block]text blockIFRS 12.1 DisclosureDisclosure of information about interim financial reporting [text block]text blockIAS 34 - Content of an interim financial report Disclosure Disclosure of inventories [text block]text blockIAS 2 - DisclosureDisclosure of investment contracts liabilities [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of investment property [text block]text blockIAS 40 - DisclosureDisclosure of investments accounted for using equity method [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of investments other than investments accounted for using equity method [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of issued capital [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of joint ventures [text block]text blockIFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 b DisclosureDisclosure of lease prepayments [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of leases [text block]text blockIFRS 16 - Presentation Disclosure, IFRS 16 - DisclosureDisclosure of liquidity risk [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of loans and advances to banks [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of loans and advances to customers [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of market risk [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of material accounting policy information [text block]text blockExpiry date 2027-01-01 IAS 1.117 Disclosure, Effective 2027-01-01 IFRS 19.B13 DisclosureDisclosure of net asset value attributable to unit-holders [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of non-controlling interests [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of non-current assets held for sale and discontinued operations [text block]text blockIFRS 5 - Presentation and DisclosureDisclosure of non-current assets or disposal groups classified as held for sale [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practice

Disclosure of objectives, policies and processes for managing capital [text block]text blockExpiry date 2027-01-01 IAS 1.134 DisclosureDisclosure of other assets [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of other current assets [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of other current liabilities [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of other liabilities [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of other non-current assets [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of other non-current liabilities [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of other operating expense [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of other operating income (expense) [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of other operating income [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of other provisions, contingent liabilities and contingent assets [text block]text blockIAS 37 - DisclosureDisclosure of prepayments and other assets [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of profit (loss) from operating activities [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of property, plant and equipment [text block]text blockIAS 16 - DisclosureDisclosure of provisions [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of reclassification of financial instruments [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of regulatory deferral accounts [text block]text blockIFRS 14 - Disclosure, IFRS 14 - Presentation DisclosureDisclosure of reinsurance [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of related party [text block]text blockIAS 24 - Disclosures Disclosure Disclosure of repurchase and reverse repurchase agreements [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of research and development expense [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of reserves within equity [text block]text blockEffective 2027-01-01 IFRS 19.B10 b Disclosure, Expiry date 2027-01-01 IAS 1.79 b DisclosureDisclosure of restricted cash and cash equivalents [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of revenue [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of revenue from contracts with customers [text block]text blockIFRS 15 - Disclosure, IFRS 15 - Presentation DisclosureDisclosure of information about separate financial statements [text block]text blockIFRS 12 - Objective Disclosure, IAS 27 - DisclosureDisclosure of service concession arrangements [text block]text blockSIC 29 - Consensus DisclosureDisclosure of share capital, reserves and other equity interest [text block]text blockEffective 2027-01-01 IFRS 19.B10 Disclosure, Expiry date 2027-01-01 IAS 1.79 DisclosureDisclosure of share-based payment arrangements [text block]text blockIFRS 2.44 DisclosureDisclosure of subordinated liabilities [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of subsidiaries [text block]text blockIAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure, Effective 2027-01-01 IFRS 19.75 a DisclosureDisclosure of tax receivables and payables [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of trade and other payables [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of trade and other receivables [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of trading income (expense) [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practiceDisclosure of treasury shares [text block]text blockExpiry date 2027-01-01 IAS 1.10 e Common practice

Description of accounting policy for biological assets [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for borrowing costs [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for borrowings [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for business combinations [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for business combinations and goodwill [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for cash flows [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for collateral [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for construction in progress [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for contingent liabilities and contingent assets [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for customer acquisition costs [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for customer loyalty programmes [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for deferred acquisition costs arising from insurance contracts [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for deferred income tax [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for depreciation expense [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practice Description of accounting policy for derecognition of financial instruments [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for derivative financial instruments [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for derivative financial instruments and hedging [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for determining components of cash and cash equivalents [text block]text blockIAS 7.46 Disclosure, Effective 2027-01-01 IFRS 19.170 DisclosureDescription of accounting policy for discontinued operations [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for discounts and rebates [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for dividends [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for earnings per share [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for emission rights [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for employee benefits [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for environment related expense [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for exceptional items [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for expenses [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for exploration and evaluation expenditures [text block]text blockIFRS 6.24 a DisclosureDescription of accounting policy for fair value measurement [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practice

Description of accounting policy for fee and commission income and expense [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for finance costs [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for finance income and costs [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for financial assets [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for financial guarantees [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for financial instruments [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for financial instruments at fair value through profit or loss [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for financial liabilities [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for foreign currency translation [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for franchise fees [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for functional currency [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for goodwill [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for government grants [text block]text blockIAS 20.39 a Disclosure, Effective 2027-01-01 IFRS 19.216 a DisclosureDescription of accounting policy for hedging [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for impairment of assets [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for impairment of financial assets [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practice Description of accounting policy for impairment of non-financial assets [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for income tax [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for intangible assets and goodwill [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for intangible assets other than goodwill [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for interest income and expense [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for investment in associates [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for investment in associates and joint ventures [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for investment property [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for investments in joint ventures [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for investments other than investments accounted for using equity method [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for issued capital [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for leases [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for measuring inventories [text block]text blockIAS 2.36 a Disclosure, Effective 2027-01-01 IFRS 19.164 a DisclosureDescription of accounting policy for mining assets [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practice

Description of accounting policy for mining rights [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for non-current assets or disposal groups classified as held for sale [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for offsetting of financial instruments [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for oil and gas assets [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for programming assets [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for property, plant and equipment [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for provisions [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for reclassification of financial instruments [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]text blockIFRS 7.28 a Disclosure, Effective 2027-01-01 IFRS 19.64 a DisclosureDescription of accounting policy for recognition of revenue [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for regulatory deferral accounts [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for reinsurance [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for repairs and maintenance [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practice Description of accounting policy for repurchase and reverse repurchase agreements [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for research and development expense [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for restricted cash and cash equivalents [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for segment reporting [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for service concession arrangements [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for share-based payment transactions [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for stripping costs [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for subsidiaries [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for taxes other than income tax [text block]text blockExpiry date 2027-01- 01 IAS 1.117 Common practiceDescription of accounting policy for termination benefits [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for trade and other payables [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for trade and other receivables [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for trading income and expense [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for transactions with non-controlling interests [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for transactions with related parties [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practice

Description of accounting policy for treasury shares [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practiceDescription of accounting policy for warrants [text block]text blockExpiry date 2027-01-01 IAS 1.117 Common practice 3. Issuers that apply International Financial Reporting Standard (IFRS) 18 in their IFRS consolidated financial statements or in disclosures made by cross-reference therein to other parts of the annual financial reports, for financial years beginning on or after 1 January 2026, shall mark up those disclosures where they correspond to the elements listed in Table 2 of this Annex. Table 2 Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2026 (IFRS 18) LabelTypeReferences to IFRSsName of reporting entity or other means of identificationtextEffective 2027-01-01 IFRS 18.27 a Disclosure, Effective 2027-01-01 IFRS 19.128 a DisclosureExplanation of change in name of reporting entity or other means of identification from end of preceding reporting periodtextEffective 2027-01-01 IFRS 19.128 a Disclosure, Effective 2027-01-01 IFRS 18.27 a DisclosureDomicile of entitytextEffective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a DisclosureLegal form of entitytextEffective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a DisclosureCountry of incorporationtextEffective 2027-01-01 IFRS 19.141 a Disclosure, Effective 2027-01-01 IFRS 18.116 a DisclosureAddress of entity's registered officetextEffective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a DisclosurePrincipal place of businesstextEffective 2027-01-01 IFRS 19.141 a Disclosure, Effective 2027-01-01 IFRS 18.116 a DisclosureDescription of nature of entity's operations and principal activitiestextEffective 2027-01-01 IFRS 18.116 b Disclosure, Effective 2027-01-01 IFRS 19.141 b DisclosureName of parent entitytextIAS 24.13 Disclosure, Effective 2027-01-01 IFRS 18.116 c Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure Name of ultimate parent of grouptextIAS 24.13 Disclosure, Effective 2027-01-01 IFRS 18.116 c Disclosure, Effective 2027-01-01 IFRS 19.226 a DisclosureLength of life of limited life entitytextEffective 2027-01-01 IFRS 18.116 d DisclosureStatement of IFRS compliance [text block]text blockEffective 2027-01-01 IAS 8.6B DisclosureExplanation of departure from IFRStextEffective 2027-01-01 IFRS 19.173 b Disclosure, Effective 2027-01-01 IFRS 19.173 c Disclosure, Effective 2027-01-01 IAS 8.6F b Disclosure, Effective 2027-01-01 IAS 8.6F c DisclosureExplanation of financial effect of departure from IFRStextEffective 2027-01-01 IFRS 19.173 d Disclosure, Effective 2027-01-01 IAS 8.6F d DisclosureDisclosure of uncertainties of entity's ability to continue as going concern [text block]text blockEffective 2027-01-01 IAS 8.6K DisclosureExplanation of fact and basis for preparation of financial statements when not going concern basistextEffective 2027-01-01 IAS 8.6K DisclosureExplanation of why entity not regarded as going concerntextEffective 2027-01-01 IAS 8.6K DisclosureDescription of reason for using longer or shorter reporting periodtextEffective 2027-01-01 IFRS 18.28 a DisclosureDividends recognised as distributions to owners per sharePer share durationEffective 2027-01-01 IFRS 19.138 Disclosure, Effective 2027-01-01 IFRS 18.110 DisclosureDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to ownersMonetary durationIAS 10.13 Disclosure, Effective 2027-01-01 IFRS 18.132 a Disclosure, Effective 2027-01-01 IFRS 19.162 a DisclosureDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per sharePer share durationEffective 2027-01-01 IFRS 18.132 a Disclosure, Effective 2027-01-01 IFRS 19.162 a DisclosureExplanation of sources of estimation uncertainty with significant risk of causing material adjustmenttextIFRIC 14.10 Disclosure, Effective 2027-01-01 IAS 8.31A Disclosure, Effective 2027-01-01 IFRS 19.182 DisclosureDisclosure of accounting judgements and estimates [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practice

Disclosure of accrued expenses and other liabilities [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of allowance for credit losses [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of associates [text block]text blockIAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 c DisclosureDisclosure of auditors' remuneration [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of authorisation of financial statements [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of basis of consolidation [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of basis of preparation of financial statements [text block]text blockIAS 8 - Accounting policies DisclosureDisclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]text blockIAS 41 - DisclosureDisclosure of borrowing costs [text block]text blockIAS 23 - DisclosureDisclosure of borrowings [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of business combinations [text block]text blockIFRS 3 - Disclosures DisclosureDisclosure of cash and bank balances at central banks [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of cash and cash equivalents [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of cash flow statement [text block]text blockIAS 7 - Presentation of a statement of cash flows DisclosureDisclosure of changes in accounting policies [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of collateral [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of claims and benefits paid [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of commitments [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practice Disclosure of commitments and contingent liabilities [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of contingent liabilities [text block]text blockIAS 37.86 Disclosure, Effective 2027-01-01 IFRS 19.259 DisclosureDisclosure of cost of sales [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of credit risk [text block]text blockIFRS 7 - Credit risk Disclosure, Effective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of debt instruments [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of deferred acquisition costs arising from insurance contracts [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of deferred income [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of deferred taxes [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of deposits from banks [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of deposits from customers [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of depreciation and amortisation expense [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of derivative financial instruments [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of discontinued operations [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of dividends [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of earnings per share [text block]text blockIAS 33 - DisclosureDisclosure of effect of changes in foreign exchange rates [text block]text blockIAS 21 - DisclosureDisclosure of employee benefits [text block]text blockIAS 19 - Scope DisclosureDisclosure of entity's operating segments [text block]text blockIFRS 8 - DisclosureDisclosure of events after reporting period [text block]text blockIAS 10 - Disclosure

Disclosure of expenses [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of exploration and evaluation assets [text block]text blockIFRS 6 - DisclosureDisclosure of fair value measurement [text block]text blockIFRS 13 - DisclosureDisclosure of fair value of financial instruments [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of fee and commission income (expense) [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of financial assets held for trading [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of financial instruments [text block]text blockIFRS 7 - Scope DisclosureDisclosure of financial instruments at fair value through profit or loss [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of financial instruments designated at fair value through profit or loss [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of financial instruments held for trading [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of financial liabilities held for trading [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of financial risk management [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of first-time adoption [text block]text blockIFRS 1 - Presentation and DisclosureDisclosure of general and administrative expense [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of general information about financial statements [text block]text blockEffective 2027-01-01 IFRS 18.27 Disclosure, Effective 2027-01-01 IFRS 19.128 DisclosureDisclosure of going concern [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of goodwill [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of government grants [text block]text blockIAS 20 - Disclosure Disclosure of information about hyperinflationary reporting [text block]text blockIAS 29 - Disclosures DisclosureDisclosure of impairment of assets [text block]text blockIAS 36 - DisclosureDisclosure of income tax [text block]text blockIAS 12 - DisclosureDisclosure of information about employees [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of information about key management personnel [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of insurance contracts [text block]text blockIFRS 17 - DisclosureDisclosure of insurance premium revenue [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of intangible assets [text block]text blockIAS 38 - DisclosureDisclosure of intangible assets and goodwill [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of interest expense [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of interest income [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of interest income (expense) [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of interests in other entities [text block]text blockIFRS 12.1 DisclosureDisclosure of information about interim financial reporting [text block]text blockIAS 34 - Content of an interim financial report DisclosureDisclosure of inventories [text block]text blockIAS 2 - DisclosureDisclosure of investment contracts liabilities [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of investment property [text block]text blockIAS 40 - DisclosureDisclosure of investments accounted for using equity method [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of investments other than investments accounted for using equity method [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practice

Disclosure of issued capital [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of joint ventures [text block]text blockIAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure, Effective 2027-01-01 IFRS 19.75 b DisclosureDisclosure of lease prepayments [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of leases [text block]text blockIFRS 16 - Presentation Disclosure, IFRS 16 - DisclosureDisclosure of liquidity risk [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of loans and advances to banks [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of loans and advances to customers [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of market risk [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of material accounting policy information [text block]text blockEffective 2027-01-01 IAS 8.27A Disclosure, Effective 2027-01-01 IFRS 19.176 DisclosureDisclosure of net asset value attributable to unit-holders [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of non-controlling interests [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of non-current assets held for sale and discontinued operations [text block]text blockIFRS 5 - Presentation and DisclosureDisclosure of non-current assets or disposal groups classified as held for sale [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of objectives, policies and processes for managing capital [text block]text blockEffective 2027-01-01 IFRS 18.126 DisclosureDisclosure of operating profit (loss) [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of other assets [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of other current assets [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of other current liabilities [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of other liabilities [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practice Disclosure of other non-current assets [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of other non-current liabilities [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of other operating expense [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of other operating income (expense) [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of other operating income [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of other provisions, contingent liabilities and contingent assets [text block]text blockIAS 37 - DisclosureDisclosure of prepayments and other assets [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of property, plant and equipment [text block]text blockIAS 16 - DisclosureDisclosure of provisions [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of reclassification of financial instruments [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of regulatory deferral accounts [text block]text blockIFRS 14 - Presentation Disclosure, IFRS 14 - DisclosureDisclosure of reinsurance [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of related party [text block]text blockIAS 24 - Disclosures DisclosureDisclosure of repurchase and reverse repurchase agreements [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of research and development expense [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of reserves within equity [text block]text blockEffective 2027-01-01 IFRS 18.130 b Disclosure, Effective 2027-01-01 IFRS 19.160 b DisclosureDisclosure of restricted cash and cash equivalents [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of revenue [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practice

Disclosure of revenue from contracts with customers [text block]text blockIFRS 15 - Presentation Disclosure, IFRS 15 - DisclosureDisclosure of information about separate financial statements [text block]text blockIFRS 12 - Objective Disclosure, IAS 27 - DisclosureDisclosure of service concession arrangements [text block]text blockSIC 29 - Consensus DisclosureDisclosure of share capital, reserves and other equity interest [text block]text blockEffective 2027-01-01 IFRS 18.130 Disclosure, Effective 2027-01-01 IFRS 19.160 DisclosureDisclosure of share-based payment arrangements [text block]text blockIFRS 2.44 DisclosureDisclosure of subordinated liabilities [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of subsidiaries [text block]text blockIFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 a DisclosureDisclosure of tax receivables and payables [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of trade and other payables [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of trade and other receivables [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of trading income (expense) [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDisclosure of treasury shares [text block]text blockEffective 2027-01-01 IFRS 18.10 e Common practiceDescription of accounting policy for biological assets [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for borrowing costs [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for borrowings [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for business combinations [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for business combinations and goodwill [text block]text blockEffective 2027-01-01 IAS 8.27A Common practice Description of accounting policy for cash flows [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for collateral [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for construction in progress [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for contingent liabilities and contingent assets [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for customer acquisition costs [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for customer loyalty programmes [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for deferred acquisition costs arising from insurance contracts [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for deferred income tax [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for depreciation expense [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for derecognition of financial instruments [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for derivative financial instruments [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for derivative financial instruments and hedging [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for determining components of cash and cash equivalents [text block]text blockIAS 7.46 Disclosure, Effective 2027-01-01 IFRS 19.170 DisclosureDescription of accounting policy for discontinued operations [text block]text blockEffective 2027-01-01 IAS 8.27A Common practice

Description of accounting policy for discounts and rebates [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for dividends [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for earnings per share [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for emission rights [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for employee benefits [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for environment related expense [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for exceptional items [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for expenses [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for exploration and evaluation expenditures [text block]text blockIFRS 6.24 a DisclosureDescription of accounting policy for fair value measurement [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for fee and commission income and expense [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for financial assets [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for financial guarantees [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for financial instruments [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for financial instruments at fair value through profit or loss [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for financial liabilities [text block]text blockEffective 2027-01-01 IAS 8.27A Common practice Description of accounting policy for foreign currency translation [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for franchise fees [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for functional currency [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for goodwill [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for government grants [text block]text blockIAS 20.39 a Disclosure, Effective 2027-01-01 IFRS 19.216 a DisclosureDescription of accounting policy for hedging [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for impairment of assets [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for impairment of financial assets [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for impairment of non-financial assets [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for income tax [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for intangible assets and goodwill [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for intangible assets other than goodwill [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for interest income and expense [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for investment in associates [text block]text blockEffective 2027-01-01 IAS 8.27A Common practice

Description of accounting policy for investment in associates and joint ventures [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for investment property [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for investments in joint ventures [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for investments other than investments accounted for using equity method [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for issued capital [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for leases [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for measuring inventories [text block]text blockIAS 2.36 a Disclosure, Effective 2027-01-01 IFRS 19.164 a DisclosureDescription of accounting policy for mining assets [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for mining rights [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for non-current assets or disposal groups classified as held for sale [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for offsetting of financial instruments [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for oil and gas assets [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for programming assets [text block]text blockEffective 2027-01-01 IAS 8.27A Common practice Description of accounting policy for property, plant and equipment [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for provisions [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for reclassification of financial instruments [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]text blockIFRS 7.28 a Disclosure, Effective 2027-01-01 IFRS 19.64 a DisclosureDescription of accounting policy for recognition of revenue [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for regulatory deferral accounts [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for reinsurance [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for repairs and maintenance [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for repurchase and reverse repurchase agreements [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for research and development expense [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for restricted cash and cash equivalents [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for segment reporting [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for service concession arrangements [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for share-based payment transactions [text block]text blockEffective 2027-01-01 IAS 8.27A Common practice

Description of accounting policy for stripping costs [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for subsidiaries [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for taxes other than income tax [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for termination benefits [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for trade and other payables [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for trade and other receivables [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for trading income and expense [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for transactions with non-controlling interests [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for transactions with related parties [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for treasury shares [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of accounting policy for warrants [text block]text blockEffective 2027-01-01 IAS 8.27A Common practiceDescription of fact that amounts included in financial statements are not entirely comparabletextEffective 2027-01-01 IFRS 18.28 b DisclosureDisclosure of reclassifications or changes in presentation or disclosure [text block]text blockEffective 2027-01-01 IFRS 18.33 Disclosure, Effective 2027-01-01 IFRS 19.129 Disclosure

Annex

ANNEX III

Annex

ANNEX VI Schema of the core taxonomy Table Schema of the core taxonomy to mark up IFRS consolidated statements for financial years beginning on or after 1 January 2026 PrefixElement name/roleURIElement type and attributes Label type (IAS1 - only, IFRS18 - only, no indication - both) Label content References (IAS1 - only, IFRS18 - only, no indication - one or both according to label indication) ifrs-fullAbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMemberMemberlabelAbnormally large changes in asset prices or foreign exchange rates [member]IAS 10.22 g Example, Effective 2027-01-01 IFRS 19.191 g ExampledocumentationThis member stands for abnormally large changes in asset prices or foreign exchange rates.ifrs-fullAccountingEstimatesAxisAxislabelAccounting estimates [axis]IAS 8.39 Disclosure, Effective 2027-01-01 IFRS 19.184 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullAccountingEstimatesDomainDomain [default]labelAccounting estimates [domain]IAS 8.39 Disclosure, Effective 2027-01-01 IFRS 19.184 DisclosuredocumentationThis member stands for monetary amounts in financial statements that are subject to measurement uncertainty. It also represents the standard value for the 'Accounting estimates' axis if no other member is used.

ifrs-fullAccountingPolicyDecisionToUseExceptionInIFRS1348AssetsTrue/FalselabelAccounting policy decision to use exception in IFRS 13.48, assetsIFRS 13.96 Disclosure, Effective 2027-01-01 IFRS 19.96 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets.ifrs-fullAccountingPolicyDecisionToUseExceptionInIFRS1348LiabilitiesTrue/FalselabelAccounting policy decision to use exception in IFRS 13.48, liabilitiesIFRS 13.96 Disclosure, Effective 2027-01-01 IFRS 19.96 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities.ifrs-fullAccountingProfitMonetary duration, creditlabelAccounting profitIAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 c (i) Disclosure, Effective 2027-01-01 IFRS 19.194 c (ii) DisclosuredocumentationThe amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] ifrs-fullAccrualsMonetary instant, creditlabelAccruals IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe 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.ifrs-fullAccrualsAndDeferredIncomeIncludingContractLiabilitiesMonetary instant, creditlabelAccruals and deferred income including contract liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice totalLabelTotal accruals and deferred income including contract liabilitiesdocumentationThe amount of accruals and deferred income, including contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]ifrs-fullAccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstractlabelAccruals and deferred income including contract liabilities [abstract]ifrs-fullAccrualsClassifiedAsCurrentMonetary instant, creditlabelAccruals classified as current IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of accruals classified as current. [Refer: Accruals] ifrs-fullAccrualsClassifiedAsNoncurrentMonetary instant, creditlabelAccruals classified as non-current

IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of accruals classified as non-current. [Refer: Accruals]ifrs-fullAccruedIncomeIncludingContractAssetsMonetary instant, debitlabelAccrued income including contract assets IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice totalLabelTotal accrued income including contract assetsdocumentationThe amount of assets representing income that has been earned but is not yet a receivable, including contract assets. [Refer: Contract assets]ifrs-fullAccruedIncomeIncludingContractAssetsAbstractlabelAccrued income including contract assets [abstract]ifrs-fullAccruedIncomeOtherThanContractAssetsMonetary instant, debitlabelAccrued income other than contract assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of assets representing income that has been earned but is not yet a receivable, other than contract assets. [Refer: Contract assets] ifrs-fullAccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssetsMonetary instant, debitlabelAccumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assetsIFRS 7.9 c DisclosuredocumentationThe accumulated increase (decrease) in the fair value of financial assets designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets]ifrs-fullAccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMonetary instantlabelAccumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or lossIFRS 7.9 d DisclosuredocumentationThe accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments; Financial assets]

ifrs-fullAccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiabilityMonetary instant, creditlabelAccumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liabilityIFRS 7.10A a Disclosure, IFRS 7.10 a Disclosure, Effective 2027-01-01 IFRS 19.45 a Disclosure, Effective 2027-01-01 IFRS 19.46 a DisclosuredocumentationThe accumulated increase (decrease) in the fair value of financial liabilities that is attributable to changes in the credit risk of the liabilities. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability]ifrs-fullAccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssetsMonetary instant, debitlabelAccumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assetsExpired 2023-01-01 IFRS 7.9 c DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe accumulated increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in the market conditions that gave rise to the market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Market risk [member]] ifrs-fullAccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMonetary instantlabelAccumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivablesExpired 2023-01-01 IFRS 7.9 d DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe aggregate increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]; Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments]ifrs-fullAccumulatedDepreciationAmortisationAndImpairmentMemberMemberlabelAccumulated depreciation, amortisation and impairment [member]IAS 16.73 d Disclosure, IAS 16.75 b Disclosure, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, IAS 41.54 f Disclosure, Effective 2027-01-01 IFRS 19.200 d Disclosure, Effective 2027-01-01 IFRS 19.263 c Disclosure, Effective 2027-01-01 IFRS 19.271 c Disclosure, Effective 2027-01-01 IFRS 19.274 e DisclosuredocumentationThis member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense] ifrs-fullAccumulatedDepreciationAndAmortisationMemberMemberlabelAccumulated depreciation and amortisation [member]IAS 16.73 d Common practice, IAS 16.75 b Disclosure, IAS 38.118 c Common practice, IAS 40.79 c Common practice, IAS 41.54 f Common practicedocumentationThis member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]ifrs-fullAccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssetsMonetary instant, debitlabelAccumulated fair value hedge adjustment on hedged item included in carrying amount, assetsIFRS 7.24B a (ii) Disclosure, Effective 2027-01-01 IFRS 19.61 a (ii) DisclosuredocumentationThe accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as an asset. [Refer: Hedged items [domain]]ifrs-fullAccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilitiesMonetary instant, creditlabelAccumulated fair value hedge adjustment on hedged item included in carrying amount, liabilitiesIFRS 7.24B a (ii) Disclosure, Effective 2027-01-01 IFRS 19.61 a (ii) DisclosuredocumentationThe accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as a liability. [Refer: Hedged items [domain]]

ifrs-fullAccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssetsMonetary instant, debitlabelAccumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assetsIFRS 7.24B a (v) DisclosuredocumentationThe accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial asset measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial assets at amortised cost; Hedged items [domain]]ifrs-fullAccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilitiesMonetary instant, creditlabelAccumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilitiesIFRS 7.24B a (v) DisclosuredocumentationThe accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial liability measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial liabilities at amortised cost; Hedged items [domain]]ifrs-fullAccumulatedImpairmentMemberMemberlabelAccumulated impairment [member]IAS 16.73 d Common practice, IAS 38.118 c Common practice, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IFRS 7.35N Example, Effective 2027-01-01 IFRS 19.66 DisclosuredocumentationThis member stands for accumulated impairment. [Refer: Impairment loss] ifrs-fullAccumulatedOtherComprehensiveIncomeMonetary instant, creditlabelAccumulated other comprehensive income IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice totalLabelTotal accumulated other comprehensive incomedocumentation IAS1The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income]documentation IFRS18The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRS Accounting Standards. [Refer: IFRSs [member]; Other comprehensive income]ifrs-fullAccumulatedOtherComprehensiveIncomeAbstractlabelAccumulated other comprehensive income [abstract]ifrs-fullAccumulatedOtherComprehensiveIncomeMemberMemberlabelAccumulated other comprehensive income [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Common practice IFRS18 Effective 2027-01-01 IFRS 18.111 Common practice documentationThis member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]ifrs-fullAcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDateMonetary instant, creditlabelAcquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition dateIFRS 3.B64 p (i) DisclosuredocumentationThe acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Total for all business combinations [member]]

ifrs-fullAcquisitiondateFairValueOfTotalConsiderationTransferredMonetary instant, creditlabelConsideration transferred, acquisition-date fair valueIFRS 3.B64 f Disclosure, Effective 2027-01-01 IFRS 19.35 e DisclosuretotalLabelTotal consideration transferred, acquisition-date fair valuedocumentationThe fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Total for all business combinations [member]]ifrs-fullAcquisitiondateFairValueOfTotalConsiderationTransferredAbstractlabelAcquisition-date fair value of total consideration transferred [abstract]ifrs-fullAcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMonetary duration, debitlabel IAS1Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationIFRS 3.B64 m Disclosurelabel IFRS18Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination, operatingdocumentation IAS1The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]]documentation IFRS18The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations, in the operating category in the statement of profit or loss. [Refer: Total for all business combinations [member]] ifrs-fullAcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMonetary duration, debitlabel IAS1Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationIFRS 3.B64 m Disclosurelabel IFRS18Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination, operatingdocumentation IAS1The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]]documentation IFRS18The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations, in the operating category in the statement of profit or loss. [Refer: Total for all business combinations [member]]ifrs-fullAcquisitionsThroughBusinessCombinationsBiologicalAssetsMonetary duration, debitlabelAcquisitions through business combinations, biological assetsIAS 41.50 e Disclosure, Effective 2027-01-01 IFRS 19.273 e DisclosuredocumentationThe increase in biological assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Biological assets]

ifrs-fullAcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwillMonetary duration, debitlabelAcquisitions through business combinations, intangible assets and goodwillIAS 38.118 e (i) Common practicedocumentationThe increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Intangible assets and goodwill]ifrs-fullAcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillMonetary duration, debitlabelAcquisitions through business combinations, intangible assets other than goodwillIAS 38.118 e (i) Disclosure, Effective 2027-01-01 IFRS 19.263 e (i) DisclosuredocumentationThe increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill]ifrs-fullAcquisitionsThroughBusinessCombinationsInvestmentPropertyMonetary duration, debitlabelAcquisitions through business combinations, investment propertyIAS 40.76 b Disclosure, IAS 40.79 d (ii) Disclosure, Effective 2027-01-01 IFRS 19.269 b Disclosure, Effective 2027-01-01 IFRS 19.271 d (ii) DisclosuredocumentationThe increase in investment property resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Investment property]ifrs-fullAcquisitionsThroughBusinessCombinationsOtherProvisionsMonetary duration, creditlabelAcquisitions through business combinations, other provisionsIAS 37.84 Common practicedocumentationThe increase in other provisions resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Other provisions] ifrs-fullAcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentMonetary duration, debitlabelAcquisitions through business combinations, property, plant and equipmentIAS 16.73 e (iii) Disclosure, Effective 2027-01-01 IFRS 19.200 e (iii) DisclosuredocumentationThe increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment]ifrs-fullAcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssetsMonetary duration, debitlabelAcquisitions through business combinations, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicedocumentationThe increase in property, plant and equipment including right-of-use assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment including right-of-use assets]ifrs-fullAcquisitionsThroughBusinessCombinationsRightofuseAssetsMonetary duration, debitlabelAcquisitions through business combinations, right-of-use assetsIAS 16.73 e Common practicedocumentationThe increase in right-of-use assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Right-of-use assets]ifrs-fullActualClaimsThatAriseFromContractsWithinScopeOfIFRS17Monetary instant, debitlabelActual claims that arise from contracts within scope of IFRS 17IFRS 17.130 DisclosuredocumentationThe amount of the actual claims that arise from contracts within the scope of IFRS 17.

ifrs-fullActuarialAssumptionOfDiscountRatesPercent instantlabelActuarial assumption of discount ratesIAS 19.144 Common practicedocumentationThe discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]]ifrs-fullActuarialAssumptionOfDiscountRatesMemberMemberlabelActuarial assumption of discount rates [member]IAS 19.145 Common practicedocumentationThis member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [domain]]ifrs-fullActuarialAssumptionOfExpectedRatesOfInflationPercent instantlabelActuarial assumption of expected rates of inflationIAS 19.144 Common practicedocumentationThe expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [domain]; Defined benefit obligation, at present value; Actuarial assumptions [domain]]ifrs-fullActuarialAssumptionOfExpectedRatesOfInflationMemberMemberlabelActuarial assumption of expected rates of inflation [member]IAS 19.145 Common practicedocumentationThis member stands for the expected rates of inflation used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-fullActuarialAssumptionOfExpectedRatesOfPensionIncreasesPercent instantlabelActuarial assumption of expected rates of pension increasesIAS 19.144 Common practicedocumentationThe expected rate of increases in pension that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [domain]; Defined benefit obligation, at present value; Actuarial assumptions [domain]]ifrs-fullActuarialAssumptionOfExpectedRatesOfPensionIncreasesMemberMemberlabelActuarial assumption of expected rates of pension increases [member]IAS 19.145 Common practicedocumentationThis member stands for the expected rates of pension increases used as actuarial assumptions. [Refer: Actuarial assumptions [domain]]ifrs-fullActuarialAssumptionOfExpectedRatesOfSalaryIncreasesPercent instantlabelActuarial assumption of expected rates of salary increasesIAS 19.144 Common practicedocumentationThe expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [domain]; Defined benefit obligation, at present value; Actuarial assumptions [domain]]ifrs-fullActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMemberMemberlabelActuarial assumption of expected rates of salary increases [member]IAS 19.145 Common practicedocumentationThis member stands for the expected rates of salary increases used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-fullActuarialAssumptionOfLifeExpectancyAfterRetirement2019DurationlabelActuarial assumption of life expectancy after retirementIAS 19.144 Common practicedocumentationThe life expectancy after retirement used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]]ifrs-fullActuarialAssumptionOfLifeExpectancyAfterRetirementMemberMemberlabelActuarial assumption of life expectancy after retirement [member]IAS 19.145 Common practicedocumentationThis member stands for the life expectancy after retirement used as actuarial assumptions. [Refer: Actuarial assumptions [domain]]ifrs-fullActuarialAssumptionOfMedicalCostTrendRatesPercent instantlabelActuarial assumption of medical cost trend ratesIAS 19.144 Common practicedocumentationMedical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]]ifrs-fullActuarialAssumptionOfMedicalCostTrendRatesMemberMemberlabelActuarial assumption of medical cost trend rates [member]IAS 19.145 Common practicedocumentationThis member stands for the medical cost trend rates used as actuarial assumptions. [Refer: Actuarial assumptions [domain]]

ifrs-fullActuarialAssumptionOfMortalityRatesDecimal instantlabelActuarial assumption of mortality ratesIAS 19.144 Common practicedocumentationThe mortality rate used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]]ifrs-fullActuarialAssumptionOfMortalityRatesMemberMemberlabelActuarial assumption of mortality rates [member]IAS 19.145 Common practicedocumentationThis member stands for the mortality rates used as actuarial assumptions. [Refer: Actuarial assumptions [domain]]ifrs-fullActuarialAssumptionOfRetirementAge2019DurationlabelActuarial assumption of retirement ageIAS 19.144 Common practicedocumentationThe retirement age used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]]ifrs-fullActuarialAssumptionOfRetirementAgeMemberMemberlabelActuarial assumption of retirement age [member]IAS 19.145 Common practicedocumentationThis member stands for the retirement age used as actuarial assumptions. [Refer: Actuarial assumptions [domain]]ifrs-fullActuarialAssumptionsAxisAxislabelActuarial assumptions [axis]IAS 19.145 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullActuarialAssumptionsDomainDomain [default]labelActuarial assumptions [domain]IAS 19.145 DisclosuredocumentationThis member stands for all actuarial assumptions. 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. It also represents the standard value for the 'Actuarial assumptions' axis if no other member is used.ifrs-fullActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlansMonetary duration, creditlabelActuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plansIAS 19.135 b Common practicedocumentationThe amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions]

ifrs-fullActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset(Monetary) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptionsIAS 19.141 c (ii) DisclosurenegatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in demographic assumptionsdocumentationThe decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)] ifrs-fullActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlansMonetary duration, creditlabelActuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plansIAS 19.135 b Common practicedocumentationThe amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions] ifrs-fullActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlansMonetary duration, creditlabelActuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plansIAS 19.135 b Common practicedocumentationThe amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions]

ifrs-fullActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset(Monetary) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptionsIAS 19.141 c (iii) DisclosurenegatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in financial assumptionsdocumentationThe decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] ifrs-fullActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlansMonetary duration, creditlabelActuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plansIAS 19.135 b Common practicedocumentationThe amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions]ifrs-fullActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlansMonetary duration, creditlabelActuarial gains (losses) arising from experience adjustments, before tax, defined benefit plansIAS 19.135 b Common practicedocumentationThe amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments]

ifrs-fullActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset(Monetary) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustmentsIAS 19.141 c Common practicenegatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from experience adjustmentsdocumentationThe decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit liability (asset)]ifrs-fullActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlansMonetary duration, creditlabelActuarial gains (losses) arising from experience adjustments, net of tax, defined benefit plansIAS 19.135 b Common practicedocumentationThe amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments] ifrs-fullActuarialPresentValueOfPromisedRetirementBenefitsMonetary instant, creditlabelActuarial present value of promised retirement benefitsIAS 26.35 d DisclosuredocumentationThe present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered.ifrs-fullAdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssetsMonetary durationlabelAdditional allowance recognised in profit or loss, allowance account for credit losses of financial assetsExpired 2023-01-01 IFRS 7.16 Common practicecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets]ifrs-fullAdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstractlabelAdditional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]ifrs-fullAdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstractlabelAdditional disclosures related to regulatory deferral accounts [abstract]ifrs-fullAdditionalInformationAboutEntityExposureToRiskTextlabelAdditional information about entity exposure to riskIFRS 7.35 DisclosuredocumentationAdditional information about the entity's exposure to risk when the quantitative data disclosed are unrepresentative.

ifrs-fullAdditionalInformationAboutInsuranceContractsExplanatoryText blocklabelAdditional information about insurance contracts [text block]IFRS 17.94 DisclosuredocumentationAdditional information about insurance contracts necessary to meet the objective of the disclosure requirements in IFRS 17. [Refer: Insurance contracts [domain]]ifrs-fullAdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombinationTextlabelAdditional information about nature and financial effect of business combinationIFRS 3.63 DisclosuredocumentationAdditional information about the nature and financial effects of business combinations necessary to meet the objectives of IFRS 3. [Refer: Total for all business combinations [member]]ifrs-fullAdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatoryText blocklabelAdditional information about nature of and changes in risks associated with interests in structured entities [text block]IFRS 12.B25 DisclosuredocumentationThe disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities.ifrs-fullAdditionalInformationAboutSharebasedPaymentArrangementsText blocklabelAdditional information about share-based payment arrangements [text block]IFRS 2.52 DisclosuredocumentationAdditional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Types of share-based payment arrangements [domain]]ifrs-fullAdditionalInformationAbstractlabelAdditional information [abstract] ifrs-fullAdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationMonetary duration, creditlabelAdditional liabilities, contingent liabilities recognised in business combinationIFRS 3.B67 c DisclosuretotalLabelTotal additional liabilities, contingent liabilities recognised in business combinationdocumentationThe amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]; Classes of contingent liabilities [domain]]ifrs-fullAdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstractlabelAdditional liabilities, contingent liabilities recognised in business combination [abstract]ifrs-fullAdditionalPaidinCapitalMonetary instant, creditlabelAdditional paid-in capital IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount received or receivable from the issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders.ifrs-fullAdditionalPaidinCapitalMemberMemberlabelAdditional paid-in capital [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Common practice IFRS18 Effective 2027-01-01 IFRS 18.111 Common practice documentationThis member stands for amounts received from issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders.

ifrs-fullAdditionalProvisionsOtherProvisionsMonetary duration, creditlabelAdditional provisions, other provisionsIAS 37.84 b Disclosure, Effective 2027-01-01 IFRS 19.257 b DisclosuretotalLabelTotal additional provisions, other provisionsdocumentationThe amount of additional other provisions made. [Refer: Other provisions]ifrs-fullAdditionalProvisionsOtherProvisionsAbstractlabelAdditional provisions, other provisions [abstract]ifrs-fullAdditionalRecognitionGoodwillMonetary duration, debitlabelAdditional recognition, goodwillIFRS 3.B67 d (ii) Disclosure, Effective 2027-01-01 IFRS 19.37 a DisclosuredocumentationThe amount of additional goodwill recognised, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5. [Refer: Goodwill; Disposal groups classified as held for sale [member]]ifrs-fullAdditionalSubtotalsAndRelatedElementsAbstractlabel IFRS18Additional subtotals and related elements [abstract]ifrs-fullAdditionsFromAcquisitionsInvestmentPropertyMonetary duration, debitlabelAdditions from acquisitions, investment propertyIAS 40.76 a Disclosure, IAS 40.79 d (i) DisclosuredocumentationThe amount of additions to investment property resulting from acquisitions. [Refer: Investment property]ifrs-fullAdditionsFromPurchasesBiologicalAssetsMonetary duration, debitlabelAdditions from purchases, biological assetsIAS 41.50 b Disclosure, Effective 2027-01-01 IFRS 19.273 b DisclosuredocumentationThe amount of additions to biological assets resulting from purchases. [Refer: Biological assets] ifrs-fullAdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssetsMonetary duration, debitlabelAdditions from subsequent expenditure recognised as asset, biological assetsIAS 41.50 Common practicedocumentationThe amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets]ifrs-fullAdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentPropertyMonetary duration, debitlabelAdditions from subsequent expenditure recognised as asset, investment propertyIAS 40.76 a Disclosure, IAS 40.79 d (i) DisclosuredocumentationThe amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment property]ifrs-fullAdditionsInvestmentPropertyAbstractlabelAdditions, investment property [abstract]ifrs-fullAdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsMonetary duration, debitlabelAdditions other than through business combinations, biological assetsIAS 41.50 Common practicetotalLabelTotal additions other than through business combinations, biological assetsdocumentationThe amount of additions to biological assets, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Biological assets]ifrs-fullAdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstractlabelAdditions other than through business combinations, biological assets [abstract]

ifrs-fullAdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillMonetary duration, debitlabelAdditions other than through business combinations, intangible assets other than goodwillIAS 38.118 e (i) Disclosure, Effective 2027-01-01 IFRS 19.263 e (i) DisclosuredocumentationThe amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill]ifrs-fullAdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyMonetary duration, debitlabelAdditions other than through business combinations, investment propertyIAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure, Effective 2027-01-01 IFRS 19.269 a Disclosure, Effective 2027-01-01 IFRS 19.271 d (i) DisclosuretotalLabelTotal additions other than through business combinations, investment propertydocumentationThe amount of additions to investment property other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Investment property]ifrs-fullAdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentMonetary duration, debitlabelAdditions other than through business combinations, property, plant and equipmentIAS 16.73 e (i) Disclosure, Effective 2027-01-01 IFRS 19.200 e (i) DisclosuredocumentationThe amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] ifrs-fullAdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssetsMonetary duration, debitlabelAdditions other than through business combinations, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicedocumentationThe amount of additions to property, plant and equipment including right-of-use assets other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment including right-of-use assets]ifrs-fullAdditionsOtherThanThroughBusinessCombinationsRightofuseAssetsMonetary duration, debitlabelAdditions other than through business combinations, right-of-use assetsIAS 16.73 e Common practicedocumentationThe amount of additions to right-of-use assets other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Right-of-use assets]ifrs-fullAdditionsToNoncurrentAssetsMonetary duration, debitlabelAdditions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contractsIFRS 8.24 b Disclosure, IFRS 8.28 e DisclosuredocumentationThe amount of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Classes of financial instruments [domain]; Non-current assets]ifrs-fullAdditionsToRightofuseAssetsMonetary duration, debitlabelAdditions to right-of-use assetsIFRS 16.53 h Disclosure, Effective 2027-01-01 IFRS 19.115 g DisclosuredocumentationThe amount of additions to right-of-use assets. [Refer: Right-of-use assets]

ifrs-fullAddressOfRegisteredOfficeOfEntityTextlabelAddress of entity's registered office IAS 1 Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure documentationThe address at which the entity's office is registered.ifrs-fullAddressWhereConsolidatedFinancialStatementsAreObtainableTextlabelAddress where consolidated financial statements are obtainableIAS 27.16 a Disclosure, Effective 2027-01-01 IFRS 19.238 a Disclosuredocumentation IAS1The address where consolidated financial statements that comply with IFRSs of the entity's ultimate or any intermediate parent are obtainable. [Refer: Consolidated [member]; IFRSs [member]]documentation IFRS18The address where consolidated financial statements that comply with IFRS Accounting Standards of the entity's ultimate or any intermediate parent are obtainable. [Refer: Consolidated [member]; IFRSs [member]]ifrs-fullAdjustedWeightedAverageSharesShareslabelWeighted average number of ordinary shares used in calculating diluted earnings per shareIAS 33.70 b DisclosuredocumentationThe weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] ifrs-fullAdjustmentsForAmortisationExpenseMonetary duration, debitlabelAdjustments for amortisation expenseIAS 7.20 Common practicedocumentationAdjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense]ifrs-fullAdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems(Monetary) duration, debitlabelAmounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of taxExpired 2023-01-01 IFRS 7.23 e DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.negatedLabelAmounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of taxdocumentationThe amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, net of tax. [Refer: Carrying amount [member]]ifrs-fullAdjustmentsForCurrentTaxOfPriorPeriodMonetary duration, debitlabel IAS1Adjustments for current tax of prior periodsIAS 12.80 b Example, Effective 2027-01-01 IFRS 19.193 b Examplelabel IFRS18Adjustments for current tax of prior periods, income taxesdocumentation IAS1Adjustments of tax expense (income) recognised in the period for current tax of prior periods.documentation IFRS18Adjustments of tax expense (income) recognised in the period for current tax of prior periods, in the income taxes category in the statement of profit or loss.

ifrs-fullAdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsMonetary duration, debitlabelAdjustments for decrease (increase) in accrued income including contract assetsIAS 7.20 a Common practicetotalLabelTotal adjustments for decrease (increase) in accrued income including contract assetsdocumentationAdjustments for the decrease (increase) in accrued income including contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income including contract assets; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstractlabelAdjustments for decrease (increase) in accrued income including contract assets [abstract]ifrs-fullAdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssetsMonetary duration, debitlabelAdjustments for decrease (increase) in accrued income other than contract assetsIAS 7.20 a Common practicedocumentationAdjustments for the decrease (increase) in accrued income other than contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income other than contract assets; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInBiologicalAssetsMonetary duration, debitlabelAdjustments for decrease (increase) in biological assetsIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInContractAssetsMonetary duration, debitlabelAdjustments for decrease (increase) in contract assetsIAS 7.20 a Common practicedocumentationAdjustments for the decrease (increase) in contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Contract assets; Profit (loss)] ifrs-fullAdjustmentsForDecreaseIncreaseInDebtInstrumentsHeldMonetary duration, debitlabelAdjustments for decrease (increase) in debt instruments heldIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in debt instruments held to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Debt instruments held; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInDerivativeFinancialAssetsMonetary duration, debitlabelAdjustments for decrease (increase) in derivative financial assetsIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in derivative financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial assets; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInEquityInstrumentsHeldMonetary duration, debitlabelAdjustments for decrease (increase) in equity instruments heldIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in equity instruments held to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Equity instruments held; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequentlyMonetary duration, debitlabelAdjustments for decrease (increase) in financial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in financial assets at fair value through profit or loss that were designated upon initial recognition or subsequently to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Profit (loss)]

ifrs-fullAdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueMonetary duration, debitlabelAdjustments for decrease (increase) in financial assets at fair value through profit or loss, mandatorily measured at fair valueIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in financial assets at fair value through profit or loss that are mandatorily measured at fair value to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, mandatorily measured at fair value; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTradingMonetary duration, debitlabelAdjustments for decrease (increase) in financial assets held for tradingIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in financial assets held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, classified as held for trading; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtAmortisedCostMonetary duration, debitlabelAdjustments for decrease (increase) in financial assets measured at amortised costIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in financial assets measured at amortised cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at amortised cost; Profit (loss)] ifrs-fullAdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMonetary duration, debitlabelAdjustments for decrease (increase) in financial assets measured at fair value through other comprehensive incomeIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in financial assets measured at fair value through other comprehensive income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through other comprehensive income; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLossMonetary duration, debitlabelAdjustments for decrease (increase) in financial assets measured at fair value through profit or lossIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in financial assets measured at fair value through profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInInventoriesMonetary duration, debitlabelAdjustments for decrease (increase) in inventoriesIAS 7.20 a Common practicedocumentation IAS1Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]documentation IFRS18Adjustments for decrease (increase) in inventories to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Operating profit (loss), operating]

ifrs-fullAdjustmentsForDecreaseIncreaseInLoansAndAdvancesMonetary duration, debitlabelAdjustments for decrease (increase) in loans and advancesIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in loans and advances to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanksMonetary duration, debitlabelAdjustments for decrease (increase) in loans and advances to banksIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in loans and advances to banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to banks; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCentralBanksMonetary duration, debitlabelAdjustments for decrease (increase) in loans and advances to central banksIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in loans and advances to central banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to central banks; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomersMonetary duration, debitlabelAdjustments for decrease (increase) in loans and advances to customersIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in loans and advances to customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to customers; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInOtherAssetsMonetary duration, debitlabelAdjustments for decrease (increase) in other assetsIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)] ifrs-fullAdjustmentsForDecreaseIncreaseInOtherCurrentAssetsMonetary duration, debitlabelAdjustments for decrease (increase) in other current assetsIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in other current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current assets; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInOtherFinancialAssetsMonetary duration, debitlabelAdjustments for decrease (increase) in other financial assetsIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in financial assets that the entity does not separately disclose in the same statement or note to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other financial assets; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesMonetary duration, debitlabelAdjustments for decrease (increase) in other operating receivablesIAS 7.20 a Common practicedocumentation IAS1Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]documentation IFRS18Adjustments for decrease (increase) in other operating receivables to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]ifrs-fullAdjustmentsForDecreaseIncreaseInPrepaidExpensesMonetary duration, debitlabelAdjustments for decrease (increase) in prepaid expensesIAS 7.20 Common practicedocumentationAdjustments for the decrease (increase) in prepaid expenses to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Current prepaid expenses; Profit (loss)]

ifrs-fullAdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowedMonetary duration, debitlabelAdjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowedIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Reverse repurchase agreements and cash collateral on securities borrowed; Profit (loss)]ifrs-fullAdjustmentsForDecreaseIncreaseInTradeAccountReceivableMonetary duration, debitlabelAdjustments for decrease (increase) in trade accounts receivableIAS 7.20 a Common practicedocumentation IAS1Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]documentation IFRS18Adjustments for decrease (increase) in trade accounts receivable to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]ifrs-fullAdjustmentsForDecreaseIncreaseInTradeAndOtherReceivablesMonetary duration, debitlabelAdjustments for decrease (increase) in trade and other receivablesIAS 7.20 Common practicedocumentationAdjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)]ifrs-fullAdjustmentsForDeferredTaxExpenseMonetary duration, debitlabel IAS1Adjustments for deferred tax expenseIAS 7.20 Common practicedocumentationAdjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)] ifrs-fullAdjustmentsForDeferredTaxOfPriorPeriodsMonetary duration, debitlabel IAS1Adjustments for deferred tax of prior periodsIAS 12.80 Common practicelabel IFRS18Adjustments for deferred tax of prior periods, income taxesdocumentation IAS1Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods.documentation IFRS18Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods, in the income taxes category in the statement of profit or loss.ifrs-fullAdjustmentsForDepreciationAndAmortisationExpenseMonetary duration, debitlabelAdjustments for depreciation and amortisation expenseIAS 7.20 b Common practicedocumentation IAS1Adjustments 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)]documentation IFRS18Adjustments for depreciation and amortisation expense to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Operating profit (loss), operating]ifrs-fullAdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossMonetary duration, debitlabelAdjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or lossIAS 7.20 Common practicedocumentationAdjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss; Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)]

ifrs-fullAdjustmentsForDepreciationExpenseMonetary duration, debitlabelAdjustments for depreciation expenseIAS 7.20 Common practicedocumentationAdjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]ifrs-fullAdjustmentsForDividendIncomeMonetary duration, creditlabelAdjustments for dividend incomeIAS 7.20 Common practicedocumentation IAS1Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)]documentation IFRS18Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income, operating; Profit (loss)]ifrs-fullAdjustmentsForFairValueGainsLossesMonetary duration, debitlabelAdjustments for fair value losses (gains)IAS 7.20 b Common practicedocumentation IAS1Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]documentation IFRS18Adjustments for fair value losses (gains) to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]ifrs-fullAdjustmentsForFinanceCostsMonetary duration, debitlabel IAS1Adjustments for finance costsIAS 7.20 c Common practicedocumentationAdjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)] ifrs-fullAdjustmentsForFinanceIncomeMonetary duration, creditlabel IAS1Adjustments for finance incomeIAS 7.20 Common practicedocumentationAdjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)]ifrs-fullAdjustmentsForFinanceIncomeCostMonetary duration, creditlabel IAS1Adjustments for finance income (cost)IAS 7.20 Common practicedocumentationAdjustments for net finance income or cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income (cost); Profit (loss)]ifrs-fullAdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociatesMonetary duration, creditlabelAdjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associatesIAS 7.20 Common practicedocumentationAdjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; Profit (loss)]ifrs-fullAdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipmentMonetary duration, creditlabelAdjustments for gain (loss) on disposals, property, plant and equipmentIAS 7.20 Common practicedocumentationAdjustments for gain (loss) on disposals of property, plant and equipment to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Property, plant and equipment; Disposals, property, plant and equipment]

ifrs-fullAdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssetsMonetary duration, creditlabelAdjustments for gains (losses) on change in fair value less costs to sell, biological assetsIAS 7.20 Common practicedocumentationAdjustments for gains (losses) on changes in the fair value less costs to sell of biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]ifrs-fullAdjustmentsForGainsLossesOnChangeInFairValueOfDerivativesMonetary duration, creditlabelAdjustments for gains (losses) on change in fair value of derivativesIAS 7.20 Common practicedocumentationAdjustments for gains (losses) on changes in the fair value of derivatives to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: At fair value [member]; Derivatives [member]; Profit (loss)]ifrs-fullAdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssetsMonetary duration, creditlabelAdjustments for gains (losses) on change in fair value of financial assetsIAS 7.20 Common practicedocumentationAdjustments for gains (losses) on changes in the fair value of financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities.ifrs-fullAdjustmentsForGainsLossesOnChangeInFairValueOfFinancialLiabilitiesMonetary duration, creditlabelAdjustments for gains (losses) on change in fair value of financial liabilitiesIAS 7.20 Common practicedocumentationAdjustments for gains (losses) on changes in the fair value of financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. ifrs-fullAdjustmentsForGainsLossesOnDisposalOfFinancialAssetsMonetary duration, creditlabelAdjustments for gains (losses) on disposal of financial assetsIAS 7.20 Common practicedocumentationAdjustments for gains (losses) on disposals of financial assets in the scope of IFRS 9 to reconcile profit (loss) to net cash flow from (used in) operating activities.ifrs-fullAdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentPropertyMonetary duration, creditlabelAdjustments for gains (losses) on fair value adjustment, investment propertyIAS 7.20 Common practicedocumentationAdjustments for gains (losses) arising from a change in the fair value of investment property to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment property; Gains (losses) on fair value adjustment, investment property; Profit (loss)]ifrs-fullAdjustmentsForImpairmentLossesReversalOfImpairmentLossesRecognisedInProfitOrLossFinancialAssetsMonetary duration, debitlabelAdjustments for impairment losses (reversal of impairment losses) recognised in profit or loss, financial assetsIAS 7.20 Common practicedocumentationAdjustments for impairment losses (reversal of impairment losses) on financial assets recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss]ifrs-fullAdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwillMonetary duration, debitlabelAdjustments for impairment loss recognised in profit or loss, goodwillIAS 7.20 Common practicedocumentationAdjustments for impairment loss on goodwill recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss]

ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossMonetary duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or lossIAS 7.20 b Common practicedocumentation IAS1Adjustments 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]documentation IFRS18Adjustments for impairment loss (reversal of impairment loss) recognised in operating 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, operating]ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssetsMonetary duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assetsIAS 7.20 Common practicedocumentationAdjustments for impairment loss (reversal of impairment loss) on exploration and evaluation assets recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Exploration and evaluation assets [member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventoriesMonetary duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventoriesIAS 7.20 Common practicedocumentationAdjustments for impairment loss (reversal of impairment loss) on inventories recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesMonetary duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advancesIAS 7.20 Common practicedocumentationAdjustments for impairment loss (reversal of impairment loss) on loans and advances recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss]ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentMonetary duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipmentIAS 7.20 Common practicedocumentationAdjustments for impairment loss (reversal of impairment loss) on property, plant and equipment recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Property, plant and equipment]

ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivablesMonetary duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivablesIAS 7.20 Common practicedocumentationAdjustments for impairment loss (reversal of impairment loss) on trade and other receivables recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]ifrs-fullAdjustmentsForIncomeTaxExpenseMonetary duration, debitlabel IAS1Adjustments for income tax expenseIAS 7.35 DisclosuredocumentationAdjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]ifrs-fullAdjustmentsForIncreaseDecreaseInContractLiabilitiesMonetary duration, debitlabelAdjustments for increase (decrease) in contract liabilitiesIAS 7.20 a Common practicedocumentationAdjustments for the increase (decrease) in contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Contract liabilities; Profit (loss)]ifrs-fullAdjustmentsForIncreaseDecreaseInDebtInstrumentsIssuedMonetary duration, debitlabelAdjustments for increase (decrease) in debt instruments issuedIAS 7.20 Common practicedocumentationAdjustments for increase (decrease) in debt instruments issued to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Debt instruments issued; Profit (loss)] ifrs-fullAdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesMonetary duration, debitlabelAdjustments for increase (decrease) in deferred income including contract liabilitiesIAS 7.20 a Common practicetotalLabelTotal adjustments for increase (decrease) in deferred income including contract liabilitiesdocumentationAdjustments for the increase (decrease) in deferred income including contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income including contract liabilities; Profit (loss)]ifrs-fullAdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstractlabelAdjustments for increase (decrease) in deferred income including contract liabilities [abstract]ifrs-fullAdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilitiesMonetary duration, debitlabelAdjustments for increase (decrease) in deferred income other than contract liabilitiesIAS 7.20 a Common practicedocumentationAdjustments for the increase (decrease) in deferred income other than contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income other than contract liabilities; Profit (loss)]ifrs-fullAdjustmentsForIncreaseDecreaseInDepositsMonetary duration, debitlabelAdjustments for increase (decrease) in depositsIAS 7.20 Common practicedocumentationAdjustments for increase (decrease) in deposit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposit liabilities; Profit (loss)]

ifrs-fullAdjustmentsForIncreaseDecreaseInDepositsFromBanksMonetary duration, debitlabelAdjustments for increase (decrease) in deposits from banksIAS 7.20 Common practicedocumentationAdjustments for increase (decrease) in deposits from banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from banks; Profit (loss)]ifrs-fullAdjustmentsForIncreaseDecreaseInDepositsFromCustomersMonetary duration, debitlabelAdjustments for increase (decrease) in deposits from customersIAS 7.20 Common practicedocumentationAdjustments for increase (decrease) in deposits from customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from customers; Profit (loss)]ifrs-fullAdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilitiesMonetary duration, debitlabelAdjustments for increase (decrease) in derivative financial liabilitiesIAS 7.20 Common practicedocumentationAdjustments for increase (decrease) in derivative financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial liabilities; Profit (loss)]ifrs-fullAdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilitiesMonetary duration, debitlabelAdjustments for increase (decrease) in employee benefit liabilitiesIAS 7.20 Common practicedocumentationAdjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-fullAdjustmentsForIncreaseDecreaseInFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequentlyMonetary duration, debitlabelAdjustments for increase (decrease) in financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyIAS 7.20 Common practicedocumentationAdjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss that were designated upon initial recognition or subsequently to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently; Profit (loss)]ifrs-fullAdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTradingMonetary duration, debitlabelAdjustments for increase (decrease) in financial liabilities held for tradingIAS 7.20 Common practicedocumentationAdjustments for increase (decrease) in financial liabilities held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading; Profit (loss)]ifrs-fullAdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtAmortisedCostMonetary duration, debitlabelAdjustments for increase (decrease) in financial liabilities measured at amortised costIAS 7.20 Common practicedocumentationAdjustments for increase (decrease) in financial liabilities measured at amortised cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at amortised cost; Profit (loss)]

ifrs-fullAdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLossMonetary duration, debitlabelAdjustments for increase (decrease) in financial liabilities measured at fair value through profit or lossIAS 7.20 Common practicedocumentationAdjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss; Profit (loss)]ifrs-fullAdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilitiesMonetary duration, debitlabelAdjustments for increase (decrease) in insurance, reinsurance and investment contract liabilitiesIAS 7.20 Common practicedocumentationAdjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Profit (loss)]ifrs-fullAdjustmentsForIncreaseDecreaseInOtherCurrentLiabilitiesMonetary duration, debitlabelAdjustments for increase (decrease) in other current liabilitiesIAS 7.20 Common practicedocumentationAdjustments for increase (decrease) in other current liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current liabilities; Profit (loss)]ifrs-fullAdjustmentsForIncreaseDecreaseInOtherFinancialLiabilitiesMonetary duration, debitlabelAdjustments for increase (decrease) in other financial liabilitiesIAS 7.20 Common practicedocumentationAdjustments for increase (decrease) in financial liabilities that the entity does not separately disclose in the same statement or note to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other financial liabilities; Profit (loss)] ifrs-fullAdjustmentsForIncreaseDecreaseInOtherLiabilitiesMonetary duration, debitlabelAdjustments for increase (decrease) in other liabilitiesIAS 7.20 Common practicedocumentationAdjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)]ifrs-fullAdjustmentsForIncreaseDecreaseInOtherOperatingPayablesMonetary duration, debitlabelAdjustments for increase (decrease) in other operating payablesIAS 7.20 a Common practicedocumentation IAS1Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]documentation IFRS18Adjustments for increase (decrease) in other operating payables to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]ifrs-fullAdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLentMonetary duration, debitlabelAdjustments for increase (decrease) in repurchase agreements and cash collateral on securities lentIAS 7.20 Common practicedocumentationAdjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Repurchase agreements and cash collateral on securities lent; Profit (loss)]ifrs-fullAdjustmentsForIncreaseDecreaseInTradeAccountPayableMonetary duration, debitlabelAdjustments for increase (decrease) in trade accounts payableIAS 7.20 a Common practicedocumentation IAS1Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]documentation IFRS18Adjustments for increase (decrease) in trade accounts payable to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]

ifrs-fullAdjustmentsForIncreaseDecreaseInTradeAndOtherPayablesMonetary duration, debitlabelAdjustments for increase (decrease) in trade and other payablesIAS 7.20 Common practicedocumentationAdjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)]ifrs-fullAdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTimeMonetary duration, debitlabelAdjustments for increase in other provisions arising from passage of timeIAS 7.20 Common practicedocumentationAdjustments for increases in other provisions arising from the passage of time to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Classes of other provisions [domain]]ifrs-fullAdjustmentsForInterestExpenseMonetary duration, debitlabelAdjustments for interest expenseIAS 7.20 Common practicedocumentationAdjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)]ifrs-fullAdjustmentsForInterestIncomeMonetary duration, creditlabelAdjustments for interest incomeIAS 7.20 Common practicedocumentationAdjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)] ifrs-fullAdjustmentsForLossesGainsOnDisposalOfNoncurrentAssetsMonetary duration, debitlabelAdjustments for losses (gains) on disposal of non-current assetsIAS 7.14 Common practicedocumentation IAS1Adjustments 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)]documentation IFRS18Adjustments for losses (gains) on disposal of non-current assets to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Operating profit (loss), operating]ifrs-fullAdjustmentsForProvisionsMonetary duration, debitlabelAdjustments for provisionsIAS 7.20 b Common practicedocumentation IAS1Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]documentation IFRS18Adjustments for provisions to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Operating profit (loss), operating]ifrs-fullAdjustmentsForReconcileProfitLossMonetary duration, debitlabel IAS1Adjustments to reconcile profit (loss)IAS 7.20 DisclosuretotalLabel IAS1Total adjustments to reconcile profit (loss)label IFRS18Adjustments to reconcile operating profit (loss)totalLabel IFRS18Total adjustments to reconcile operating profit (loss)documentation IAS1Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]documentation IFRS18Adjustments to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]

ifrs-fullAdjustmentsForReconcileProfitLossAbstractlabel IAS1Adjustments to reconcile profit (loss) [abstract]label IFRS18Adjustments to reconcile operating profit (loss) [abstract]ifrs-fullAdjustmentsForSharebasedPaymentsMonetary duration, debitlabelAdjustments for share-based paymentsIAS 7.20 b Common practicedocumentation IAS1Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]documentation IFRS18Adjustments for share-based payments to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]ifrs-fullAdjustmentsForUndistributedProfitsOfAssociates(Monetary) duration, creditlabel IAS1Adjustments for undistributed profits of associatesIAS 7.20 b Common practicenegatedLabel IAS1Adjustments for undistributed profits of associatesdocumentationAdjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Total for all associates [member]; Profit (loss)]ifrs-fullAdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethodMonetary duration, creditlabel IAS1Adjustments for undistributed profits of investments accounted for using equity methodIAS 7.20 Common practicedocumentationAdjustments for undistributed profits of investments accounted for using the equity method to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments accounted for using equity method; Profit (loss)] ifrs-fullAdjustmentsForUnrealisedForeignExchangeLossesGainsMonetary duration, debitlabelAdjustments for unrealised foreign exchange losses (gains)IAS 7.20 b Common practice, IAS 7 - A Statement of cash flows for an entity other than a financial institution Exampledocumentation IAS1Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]documentation IFRS18Adjustments for unrealised foreign exchange losses (gains) to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]ifrs-fullAdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments(Monetary) duration, debitlabelAdjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating equity instrumentsIAS 33.70 a Common practicenegatedLabelAdjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating equity instrumentsdocumentationThe adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings (loss) resulting from interest and dividends on equity instruments other than preference shares and participating equity instruments.

ifrs-fullAdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare(Monetary) duration, debitlabelAdjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per shareIAS 33.70 a DisclosurenegatedTotalLabelTotal adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per sharedocumentationThe adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings per share. It represents the aggregate of the reconciliation amounts for all classes of instruments that affect basic earnings per share.ifrs-fullAdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapitalMonetary duration, debitlabel IAS1Adjustments to reconcile profit (loss) other than changes in working capitalIAS 7.20 Common practicelabel IFRS18Adjustments to reconcile operating profit (loss) other than changes in working capitaldocumentationAdjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]ifrs-fullAdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingBasicEarningsPerShareAbstractlabelAdjustments to reconcile profit (loss) to numerator used in calculating basic earnings per share [abstract]ifrs-fullAdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingEarningsPerShareAbstractlabelAdjustments to reconcile profit (loss) to numerator used in calculating earnings per share [abstract] ifrs-fullAdjustmentToCarryingAmountsReportedUnderPreviousGAAPMonetary instant, debitlabelAggregate adjustment to carrying amounts of investments reported under previous GAAPIFRS 1.31 c Disclosuredocumentation IAS1The amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity's first IFRS financial statements. [Refer: Total for all associates [member]; Carrying amount [member]; Total for all joint ventures [member]; Previous GAAP [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]documentation IFRS18The amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity's first IFRS Accounting Standard financial statements. [Refer: Total for all associates [member]; Carrying amount [member]; Total for all joint ventures [member]; Previous GAAP [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]ifrs-fullAdjustmentToMidmarketConsensusPriceMeasurementInputMemberMemberlabelAdjustment to mid-market consensus price, measurement input [member]IFRS 13.B36 c ExampledocumentationThis member stands for an adjustment to mid-market consensus price, used as a measurement input.ifrs-fullAdjustmentToProfitLossForPreferenceShareDividends(Monetary) duration, debitlabelAdjustment to profit (loss) for preference share dividendsIAS 33.70 a Example, IAS 33 - Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive example) ExamplenegatedLabelAdjustment to profit (loss) for preference share dividendsdocumentationAdjustment to profit (loss) for non-participating preference share dividends to calculate profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Preference shares [member]; Profit (loss)]

ifrs-fullAdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlansMonetary duration, debitlabel IAS1Administration costs not reflected in return on plan assets, defined benefit plansIAS 19.135 b Common practicelabel IFRS18Administration costs not reflected in return on plan assets, defined benefit plans, operatingdocumentation IAS1The amount of administration costs in the current period related to defined benefit plans that are not reflected in the return on plan assets. [Refer: Administrative expenses; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets; Return on plan assets excluding interest income or expense, net of tax, defined benefit plans; Return on plan assets excluding interest income or expense, before tax, defined benefit plans]documentation IFRS18The amount of administration costs in the current period related to defined benefit plans that are not reflected in the return on plan assets, in the operating category in the statement of profit or loss. [Refer: Administrative expenses, operating; Post-employment benefit expense in profit or loss, defined benefit plans, operating] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets; Return on plan assets excluding interest income or expense, net of tax, defined benefit plans; Return on plan assets excluding interest income or expense, before tax, defined benefit plans] ifrs-fullAdministrativeExpense(Monetary) duration, debitlabel IAS1Administrative expenses IAS 1 IAS 26.35 b (vi) Disclosure, , Expiry date 2027-01-01 IAS 1.103 Example, Expiry date 2027-01-01 IAS 1.99 Disclosure IFRS18 IAS 26.35 b (vi) Disclosure, Effective 2027-01-01 IFRS 18.78 Disclosure negatedLabel IAS1Administrative expenseslabel IFRS18Administrative expenses, operatingnegatedLabel IFRS18Administrative expenses, operatingdocumentation IAS1The amount of expenses that the entity classifies as being administrative.documentation IFRS18The amount of expenses that the entity classifies as being administrative, in the operating category in the statement of profit or loss.ifrs-fullAdvancesMonetary instant, creditlabelAdvances received, representing contract liabilities for performance obligations satisfied at point in time IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of advances received representing contract liabilities for performance obligations satisfied at a point in time. [Refer: Contract liabilities; Performance obligations satisfied at point in time [member]] ifrs-fullAdvertisingExpenseMonetary duration, debitlabel IAS1Advertising expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice

IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Advertising expense, operatingdocumentation IAS1The amount of expense arising from advertising.documentation IFRS18The amount of expense arising from advertising, in the operating category in the statement of profit or loss.ifrs-fullAggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMemberMemberlabelAggregate adjustment to carrying amounts reported under previous GAAP [member]IFRS 1.30 b DisclosuredocumentationThis member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount [member]; Previous GAAP [member]]ifrs-fullAggregateContinuingAndDiscontinuedOperationsMemberMemberlabelAggregate continuing and discontinued operations [member]IFRS 5 - Presentation and disclosure DisclosuredocumentationThis member stands for the aggregate of continuing and discontinued operations. [Refer: Discontinued operations [member]; Continuing operations, unless line item indicates otherwise [member]] ifrs-fullAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedMonetary instantlabelAggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossIFRS 7.28 b Disclosure, Effective 2027-01-01 IFRS 19.64 b DisclosureperiodStartLabelAggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at beginning of periodperiodEndLabelAggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at end of perioddocumentationThe aggregate difference between the fair value at initial recognition and the transaction price for financial instruments that is yet to be recognised in profit or loss. [Refer: Classes of financial instruments [domain]]ifrs-fullAggregatedIndividuallyImmaterialAssociatesMemberMemberlabelAggregated individually immaterial associates [member]IFRS 12.21 c (ii) DisclosuredocumentationThis member stands for the aggregation of associates that are individually immaterial. [Refer: Total for all associates [member]]ifrs-fullAggregatedIndividuallyImmaterialBusinessCombinationsMemberMemberlabelAggregated individually immaterial business combinations [member]IFRS 3.B65 DisclosuredocumentationThis member stands for the aggregation of business combinations that are individually immaterial. [Refer: Total for all business combinations [member]] ifrs-fullAggregatedIndividuallyImmaterialJointVenturesMemberMemberlabelAggregated individually immaterial joint ventures [member]IFRS 12.21 c (i) DisclosuredocumentationThis member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Total for all joint ventures [member]]ifrs-fullAggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMemberMemberlabelAggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member]IAS 36.135 Disclosure, Effective 2027-01-01 IFRS 19.255 DisclosuredocumentationThis member stands for the aggregate of cash-generating units for which the amount of goodwill or intangible assets with indefinite useful lives is not significant. [Refer: Total for all cash-generating units [member]; Goodwill; Intangible assets other than goodwill]ifrs-fullAggregateOfFairValuesMemberMember [default]labelAggregate of fair values [member]IFRS 1.30 a DisclosuredocumentationThis member stands for the aggregate of fair values. It also represents the standard value for the 'Fair value as deemed cost' axis if no other member is used.ifrs-fullAgriculturalProduceByGroupAxisAxislabelAgricultural produce by group [axis]IAS 41.46 b (ii) Common practicedocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-fullAgriculturalProduceByGroupDomainDomain [default]labelAgricultural produce by group [domain]IAS 41.46 b (ii) Common practicedocumentationThis member stands for all agricultural produce when disaggregated by group. It also represents the standard value for the 'Agricultural produce by group' axis if no other member is used. [Refer: Current agricultural produce]ifrs-fullAircraftMonetary instant, debitlabelAircraftIAS 16.37 e ExampledocumentationThe amount of property, plant and equipment representing aircraft used in the entity's operations.ifrs-fullAircraftMemberMemberlabelAircraft [member]IAS 16.37 e ExampledocumentationThis member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer: Property, plant and equipment]ifrs-fullAirportLandingRightsMemberMemberlabelAirport landing rights [member]IAS 38.119 Common practicedocumentationThis member stands for airport landing rights.ifrs-fullAllOtherSegmentsMemberMemberlabelAll other segments [member]IFRS 15.115 Disclosure, IFRS 8.16 Disclosure, Effective 2027-01-01 IFRS 19.104 DisclosuredocumentationThis member stands for business activities and operating segments that are not reportable. ifrs-fullAllowanceAccountForCreditLossesOfFinancialAssetsMonetary instant, creditlabelAllowance account for credit losses of financial assetsExpired 2023-01-01 IFRS 7.16 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.periodStartLabelAllowance account for credit losses of financial assets at beginning of periodperiodEndLabelAllowance account for credit losses of financial assets at end of perioddocumentationThe amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]ifrs-fullAllowanceForCreditLossesMemberMemberlabelAllowance for credit losses [member]IAS 12.81 g Common practicedocumentationThis member stands for an allowance account used to record impairments to financial assets due to credit losses.ifrs-fullAllReconcilingItemsMemberMemberlabel IFRS18All reconciling items [member]Effective 2027-01-01 IFRS 19.144 c Disclosure, Effective 2027-01-01 IFRS 18.123 c DisclosurecommentaryGuidance IFRS18This member should be used only to tag amounts representing the 'total of all reconciling items’ for a given MPM. It should NOT be used to tag (an) individual reconciling item(s). (An) extension(s) should be created for (an) individual reconciling item(s) under this member.documentation IFRS18This member stands for the total of all reconciling items in reconciliation of management-defined performance measure. ifrs-fullAllTypesOfDepositaryReceiptsMemberMemberlabelAll types of depositary receipts [member] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for all types of depositary receipts.ifrs-fullAmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsApplyingOnlyAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMemberMemberlabelAmendments to the Classification and Measurement of Financial Instruments, applying only amendments to Application Guidance to section on classification of financial assets [member]

IAS 1 Expiry date 2026-01-01 IFRS 7.44LL Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.13 b Disclosure IFRS18 Expiry date 2026-01-01 IFRS 9.7.1.13 b Disclosure, Expiry date 2026-01-01 IFRS 7.44LL Disclosure documentationThis member stands for Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7) issued in May 2024, if an entity applies only the amendments to Application Guidance to Section 4.1 of IFRS 9 (Classification of financial assets).ifrs-fullAmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsMemberMemberlabelAmendments to the Classification and Measurement of Financial Instruments [member] IAS 1 Expiry date 2026-01-01 IFRS 7.44LL Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.13 a Disclosure IFRS18 Expiry date 2026-01-01 IFRS 9.7.1.13 a Disclosure, Expiry date 2026-01-01 IFRS 7.44LL Disclosure documentationThis member stands for Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7) issued in May 2024. ifrs-fullAmortisationMonetary duration, debitlabel IFRS18AmortisationEffective 2027-01-01 IFRS 19.133 a (ii) Disclosure, Effective 2027-01-01 IFRS 18.83 a (ii) Disclosuredocumentation IFRS18The amount of amortisation, comprising the amount required to be disclosed by paragraph 118(e)(vi) of IAS 38 Intangible Assets.ifrs-fullAmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomersMonetary duration, debitlabel IAS1Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customersIFRS 15.128 b Disclosure, Effective 2027-01-01 IFRS 19.113 b Disclosurelabel IFRS18Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers, operatingdocumentation IAS1The amount of amortisation for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Amortisation expense]documentation IFRS18The amount of amortisation for assets recognised from the costs incurred to obtain or fulfil contracts with customers, in the operating category in the statement of profit or loss. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Amortisation expense, operating]ifrs-fullAmortisationExpenseMonetary duration, debitlabel IAS1Amortisation expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Amortisation expense, operatingdocumentation IAS1The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives.documentation IFRS18The amount of amortisation expense, in the operating category in the statement of profit or loss. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives. ifrs-fullAmortisationIntangibleAssetsOtherThanGoodwill(Monetary) durationlabelAmortisation, intangible assets other than goodwillIAS 38.118 e (vi) Disclosure, Effective 2027-01-01 IFRS 19.263 e (vi) DisclosurecommentaryGuidanceDo not use this line-item element for the statement of profit or loss. This element is used only to tag information in the notes. If no suitable element is included in the IFRS Accounting Taxonomy, an extension element needs to be created. The label of that extension element should reflect the category of the element in its label. A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

negatedLabelAmortisation, intangible assets other than goodwilldocumentationThe amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] ifrs-fullAmortisationMemberMemberlabel IFRS18Amortisation [member]Effective 2027-01-01 IFRS 18.83 b (i) Disclosure, Effective 2027-01-01 IFRS 19.133 b (i) Disclosuredocumentation IFRS18This members stands for the total of the amortisation, comprising the amount required to be disclosed by paragraph 118(e)(vi) of IAS 38 Intangible Assets.ifrs-fullAmortisationMethodIntangibleAssetsOtherThanGoodwillTextlabelAmortisation method, intangible assets other than goodwillIAS 38.118 b Disclosure, Effective 2027-01-01 IFRS 19.263 b DisclosuredocumentationThe amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]ifrs-fullAmortisationMethodIntangibleAssetsOtherThanGoodwillCategoricalListlabelAmortisation method, intangible assets other than goodwill, categoricalIAS 38.118 b Disclosure, Effective 2027-01-01 IFRS 19.263 b DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates which amortisation method is used for intangible assets other than goodwill with finite useful lives. ifrs-fullAmortisationRateIntangibleAssetsOtherThanGoodwillPercent durationlabelAmortisation rate, intangible assets other than goodwillIAS 38.118 a Disclosure, Effective 2027-01-01 IFRS 19.263 a DisclosuredocumentationThe amortisation rate used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]ifrs-fullAmountAndClassificationNotDisclosedBecauseOfImpracticabilityForItemsForWhichClassificationHasChangedBecauseOfChangedAssessmentOfSpecifiedMainBusinessActivitiesTrue/Falselabel IFRS18Amount and classification not disclosed because of impracticability for items for which classification has changed because of changed assessment of specified main business activity(ies)Effective 2027-01-01 IFRS 19.132 c (ii) Disclosure, Effective 2027-01-01 IFRS 18.51 c (ii) Disclosuredocumentation IFRS18Indicates (true false) whether the entity does not disclose the information about (i) the amount and classification of items of income and expense before and after the change in assessment of whether it invests in assets or provides financing to customers as a main business activity in the current period and (ii) the amount and classification in the prior period for the items for which the classification has changed, because of the changed assessment, because it is impracticable to do so. ifrs-fullAmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRiskMonetary instantlabelAmount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit riskIFRS 7.9 b DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentationThe amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Derivatives [member]; Maximum exposure to credit risk; Financial assets]ifrs-fullAmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRiskMonetary instantlabelAmount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit riskExpired 2023-01-01 IFRS 7.9 b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk; Derivatives [member]] ifrs-fullAmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversibleMonetary instant, debitlabelAmount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversibleIFRS 14.36 Disclosure, Effective 2027-01-01 IFRS 19.102 DisclosuredocumentationThe amount by which a regulatory deferral account credit balance has been reduced because it is no longer fully reversible. [Refer: Regulatory deferral account credit balances]ifrs-fullAmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverableMonetary instant, creditlabelAmount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverableIFRS 14.36 Disclosure, Effective 2027-01-01 IFRS 19.102 DisclosuredocumentationThe amount by which a regulatory deferral account debit balance has been reduced because it is no longer fully recoverable. [Refer: Regulatory deferral account debit balances]ifrs-fullAmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmountMonetary instant, debitlabelAmount by which unit's recoverable amount exceeds its carrying amountIAS 36.134 f (i) Disclosure, IAS 36.135 e (i) DisclosuredocumentationThe amount by which a cash-generating unit's (group of units') recoverable amount exceeds its carrying amount. [Refer: Carrying amount [member]; Total for all cash-generating units [member]]ifrs-fullAmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmountDecimal instantlabelAmount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amountIAS 36.134 f (iii) Disclosure, IAS 36.135 e (iii) DisclosuredocumentationThe amount by which value that has been assigned to a key assumption must change in order for a unit's recoverable amount to be equal to its carrying amount. [Refer: Carrying amount [member]] ifrs-fullAmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntityMonetary duration, debitlabel IAS1Amount incurred by entity for provision of key management personnel services provided by separate management entityIAS 24.18A Disclosure, Effective 2027-01-01 IFRS 19.229 Disclosurelabel IFRS18Amount incurred by entity for provision of key management personnel services provided by separate management entity, operatingdocumentation IAS1The amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity. [Refer: Key management personnel of entity or parent [member]; Separate management entities [domain]]documentation IFRS18The amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity, in the operating category in the statement of profit or loss. [Refer: Key management personnel of entity or parent [member]; Separate management entities [domain]]ifrs-fullAmountOfReclassificationsOrChangesInPresentationMonetary durationlabel IAS1Amount of reclassifications or changes in presentation

IAS 1 Effective 2027-01-01 IFRS 19.B6 b Disclosure, Expiry date 2027-01-01 IAS 1.41 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.33 b Disclosure, Effective 2027-01-01 IFRS 19.129 b Disclosure label IFRS18Amount of reclassifications or changes in presentation or disclosuredocumentation IAS1The amount that is reclassified when the entity changes classification or presentation in its financial statements.documentation IFRS18The amount that is reclassified when the entity changes classification, presentation or disclosure in its financial statements. ifrs-fullAmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognitionMonetary durationlabelAmount presented in other comprehensive income realised at derecognition of financial liabilityIFRS 7.10 d DisclosuredocumentationThe amount presented in other comprehensive income that was realised at derecognition of financial liabilities designated at fair value through profit or loss. [Refer: Other comprehensive income]ifrs-fullAmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMonetary instant, creditlabelAmount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for saleIFRS 5.38 Disclosure, IFRS 5 - Example 12 ExampledocumentationThe amount recognised in other comprehensive income and accumulated in equity, relating to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other reserves; Other comprehensive income; Disposal groups classified as held for sale [member]]ifrs-fullAmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMemberMemberlabelAmount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]IFRS 5.38 Disclosure, IFRS 5 - Example 12 ExampledocumentationThis member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other comprehensive income] ifrs-fullAmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16Monetary duration, creditlabel IAS1Amount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions occurring as direct consequence of covid-19 pandemic to which lessee applied practical expedient in paragraph 46A of IFRS 16IFRS 16.60A b DisclosurecommentaryGuidanceA positive XBRL value should be used to indicate when the amount represents a change that reduces the lease payments.label IFRS18Amount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions occurring as direct consequence of covid-19 pandemic to which lessee applied practical expedient in paragraph 46A of IFRS 16, operatingdocumentation IAS1The amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions occurring as a direct consequence of the covid-19 pandemic, to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16.documentation IFRS18The amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions occurring as a direct consequence of the covid-19 pandemic, to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16, in the operating category in the statement of profit or loss.

ifrs-fullAmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied(Monetary) duration, debitlabelAmount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is appliedIFRS 7.24E a Disclosure, IFRS 9.6.5.11 d (i) DisclosurenegatedLabelAmount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applieddocumentationThe amount removed from reserve of cash flow hedges and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of cash flow hedges]ifrs-fullAmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied(Monetary) duration, debitlabelAmount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is appliedIFRS 9.6.5.16 DisclosurenegatedLabelAmount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applieddocumentationThe amount removed from reserve of change in value of foreign currency basis spreads and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of foreign currency basis spreads] ifrs-fullAmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied(Monetary) duration, debitlabelAmount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is appliedIFRS 9.6.5.16 DisclosurenegatedLabelAmount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applieddocumentationThe amount removed from reserve of change in value of forward elements of forward contracts and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of forward elements of forward contracts]ifrs-fullAmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied(Monetary) duration, debitlabelAmount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is appliedIFRS 9.6.5.15 b (i) DisclosurenegatedLabelAmount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applieddocumentationThe amount removed from reserve of change in value of time value of options and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of time value of options]

ifrs-fullAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17Monetary instant, creditlabelAmounts payable on demand that arise from contracts within scope of IFRS 17IFRS 17.132 c DisclosuredocumentationThe amounts payable on demand that arise from contracts within the scope of IFRS 17.ifrs-fullAmountsPayableRelatedPartyTransactionsMonetary instant, creditlabelAmounts payable, related party transactionsIAS 24.18 b Disclosure, IAS 24.20 Disclosure, Effective 2027-01-01 IFRS 19.230 b DisclosuredocumentationThe amounts payable resulting from related party transactions. [Refer: Total for all related parties [member]]ifrs-fullAmountsPayableToTransfereeInRespectOfTransferredAssetsMonetary instant, creditlabelOther amounts payable to transferee in respect of transferred assetsIFRS 7.42E d DisclosuredocumentationThe amounts payable to the transferee in respect of transferred financial assets other than the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets]ifrs-fullAmountsPresentedInFinancialStatementsAreNotEntirelyComparableTrue/FalselabelAmounts presented in financial statements are not entirely comparable IAS 1 Expiry date 2027-01-01 IAS 1.36 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.28 b Disclosure commentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the 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. ifrs-fullAmountsReceivableRelatedPartyTransactionsMonetary instant, debitlabelAmounts receivable, related party transactionsIAS 24.18 b Disclosure, IAS 24.20 Disclosure, Effective 2027-01-01 IFRS 19.230 b DisclosuredocumentationThe amounts receivable resulting from related party transactions. [Refer: Total for all related parties [member]]ifrs-fullAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstractlabelAmounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]ifrs-fullAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMonetary durationlabelAmounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationIFRS 3.B64 l (iii) DisclosuredocumentationThe amounts recognised for transaction recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]]ifrs-fullAmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax(Monetary) duration, debitlabelAmounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before taxIFRS 9.5.6.5 DisclosurenegatedLabelAmounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before taxdocumentationThe amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, before tax. [Refer: Financial assets]

ifrs-fullAmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax(Monetary) duration, debitlabelAmounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of taxIFRS 9.5.6.5 DisclosurenegatedLabelAmounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of taxdocumentationThe amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, net of tax. [Refer: Financial assets]ifrs-fullAmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax(Monetary) duration, debitlabelAmounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before taxExpired 2023-01-01 IFRS 7.23 e DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.negatedLabelAmounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before taxdocumentationThe amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, before tax. [Refer: Carrying amount [member]] ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets(Monetary) instant, creditlabelAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial assetsIFRS 7.13C d DisclosurenegatedTotalLabelTotal amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assetsdocumentationThe amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial assets. [Refer: Financial assets]ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstractlabelAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract]ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities(Monetary) instant, debitlabelAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesIFRS 7.13C d DisclosurenegatedTotalLabelTotal amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesdocumentationThe amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial liabilities. [Refer: Financial liabilities]

ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstractlabelAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract]ifrs-fullAnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpairedText blocklabelAnalysis of age of financial assets that are past due but not impaired [text block]Expired 2023-01-01 IFRS 7.37 a DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationAnalysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]ifrs-fullAnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatoryText blocklabelAnalysis of credit exposures using external credit grading system [text block]Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 a ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; Total for all external credit grades [member]]ifrs-fullAnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatoryText blocklabelAnalysis of credit exposures using internal credit grading system [text block]Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 a ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Total for all internal credit grades [member]] ifrs-fullAnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpairedText blocklabelAnalysis of financial assets that are individually determined to be impaired [text block]Expired 2023-01-01 IFRS 7.37 b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationAnalysis of financial assets that are individually determined to be impaired, including the factors that the entity considered when determining that they are impaired. [Refer: Financial assets]ifrs-fullAnalysisOfIncomeAndExpenseAbstractlabelAnalysis of income and expense [abstract]ifrs-fullAnnouncementOfPlanToDiscontinueOperationMemberMemberlabelAnnouncement of plan to discontinue operation [member]IAS 10.22 b Example, Effective 2027-01-01 IFRS 19.191 b ExampledocumentationThis member stands for the announcement of a plan to discontinue an operation.ifrs-fullAnnouncingOrCommencingImplementationOfMajorRestructuringMemberMemberlabelAnnouncing or commencing implementation of major restructuring [member]IAS 10.22 e Example, Effective 2027-01-01 IFRS 19.191 e ExampledocumentationThis member stands for announcing or commencing implementation of major restructuring. ifrs-fullAnnualImprovementsToIFRSAccountingStandardsVolume11MemberMemberlabelAnnual Improvements to IFRS Accounting Standards-Volume 11 [member]

IAS 1 Expiry date 2026-01-01 IFRS 1.39AK Disclosure, Expiry date 2026-01-01 IAS 7.65 Disclosure, Expiry date 2026-01-01 IFRS 10.C1E Disclosure, Expiry date 2026-01-01 IFRS 7.44NN Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.14 Disclosure IFRS18 Expiry date 2026-01-01 IFRS 9.7.1.14 Disclosure, Expiry date 2026-01-01 IAS 7.65 Disclosure, Expiry date 2026-01-01 IFRS 1.39AK Disclosure, Expiry date 2026-01-01 IFRS 10.C1E Disclosure, Expiry date 2026-01-01 IFRS 7.44NN Disclosure documentationThis member stands for Annual Improvements to IFRS Accounting Standards-Volume 11 issued in July 2024.ifrs-fullAnnualImprovementsVolume11AmendmentsToIAS7MemberMemberlabelAnnual Improvements-Volume 11 Amendments to IAS 7 [member]Expiry date 2026-01-01 IAS 7.65 DisclosuredocumentationThis member stands for Amendments to IAS 7 issued as part of Annual Improvements to IFRS Accounting Standards-Volume 11 in July 2024. The subject of the amendment is Cost method. ifrs-fullAnnualImprovementsVolume11AmendmentsToIFRS10MemberMemberlabelAnnual Improvements-Volume 11 Amendments to IFRS 10 [member]Expiry date 2026-01-01 IFRS 10.C1E DisclosuredocumentationThis member stands for Amendments to IFRS 10 issued as part of Annual Improvements to IFRS Accounting Standards-Volume 11 in July 2024. The subject of the amendment is Determination of a 'de facto agent'.ifrs-fullAnnualImprovementsVolume11AmendmentsToIFRS1MemberMemberlabelAnnual Improvements-Volume 11 Amendments to IFRS 1 [member]Expiry date 2026-01-01 IFRS 1.39AK DisclosuredocumentationThis member stands for Amendments to IFRS 1 issued as part of Annual Improvements to IFRS Accounting Standards-Volume 11 in July 2024. The subject of the amendment is Hedge accounting by a first-time adopter.ifrs-fullAnnualImprovementsVolume11AmendmentsToIFRS7MemberMemberlabelAnnual Improvements-Volume 11 Amendments to IFRS 7 [member]Expiry date 2026-01-01 IFRS 7.44NN DisclosuredocumentationThis member stands for Amendments to IFRS 7 issued as part of Annual Improvements to IFRS Accounting Standards-Volume 11 in July 2024. The subject of the amendment is Gain or loss on derecognition.ifrs-fullAnnualImprovementsVolume11AmendmentsToIFRS9MemberMemberlabelAnnual Improvements-Volume 11 Amendments to IFRS 9 [member]Expiry date 2026-01-01 IFRS 9.7.1.14 DisclosuredocumentationThis member stands for Amendments to IFRS 9 issued as part of Annual Improvements to IFRS Accounting Standards-Volume 11 in July 2024. The subjects of the amendments are Derecognition of lease liabilities and Transaction price. ifrs-fullApplicableTaxRatePercent durationlabelApplicable tax rateIAS 12.81 c (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 c (ii) DisclosuredocumentationThe applicable income tax rate.ifrs-fullAreaOfLandUsedForAgricultureArealabelArea of land used for agricultureIAS 41.46 b (i) Common practicedocumentationThe area of land used for agriculture by the entity.ifrs-fullAssetbackedDebtInstrumentsHeldMonetary instant, debitlabelAsset-backed debt instruments held

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of debt instruments held, including instruments called debt securities, that are backed by underlying assets. [Refer: Debt instruments held]ifrs-fullAssetbackedFinancingsMemberMemberlabelAsset-backed financings [member]IFRS 12.B23 b ExampledocumentationThis member stands for asset-backed financings.ifrs-fullAssetbackedSecuritiesAmountContributedToFairValueOfPlanAssetsMonetary instant, debitlabelAsset-backed securities, amount contributed to fair value of plan assetsIAS 19.142 g ExampledocumentationThe amount securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-fullAssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssetsPercent instantlabelAsset-backed securities, percentage contributed to fair value of plan assetsIAS 19.142 g Common practicedocumentationThe percentage securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Asset-backed securities, amount contributed to fair value of plan assets]ifrs-fullAssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombinationMonetary instant, debitlabelAsset recognised for expected reimbursement, contingent liabilities in business combinationIFRS 3.B64 j Disclosure, IFRS 3.B67 c DisclosuredocumentationThe amount of assets that have been recognised for the expected reimbursement of contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Expected reimbursement, contingent liabilities in business combination; Total for all business combinations [member]]ifrs-fullAssetRecognisedForExpectedReimbursementOtherProvisionsMonetary instant, debitlabelAsset recognised for expected reimbursement, other provisionsIAS 37.85 c Disclosure, Effective 2027-01-01 IFRS 19.258 c DisclosuredocumentationThe amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions] ifrs-fullAssetsMonetary instant, debitlabelAssets IAS 1 IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure, Effective 2027-01-01 IFRS 19.95 a Disclosure, Effective 2027-01-01 IFRS 19.95 b Disclosure, Expiry date 2027-01-01 IAS 1.55 Disclosure IFRS18 IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure, , Effective 2027-01-01 IFRS 18.24 Disclosure, Effective 2027-01-01 IFRS 19.95 a Disclosure, Effective 2027-01-01 IFRS 19.95 b Disclosure periodStartLabelAssets at beginning of periodperiodEndLabelAssets at end of periodtotalLabelTotal assetsdocumentationThe amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.ifrs-fullAssetsAbstractlabelAssets [abstract]

ifrs-fullAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValueAreMeasuredAfterRecognitionUnderCostModelOrRevaluationModelListlabelAssets acquired by way of government grant and initially recognised at fair value are measured after recognition under cost model or revaluation modelIAS 38.122 c (iii) Disclosure, Effective 2027-01-01 IFRS 19.264 c (iii) DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model.ifrs-fullAssetsAndLiabilitiesAxisAxislabelAssets and liabilities [axis] IAS 1 Expiry date 2027-01-01 IAS 1.125 Disclosure, Effective 2027-01-01 IFRS 19.223 c Disclosure, Effective 2027-01-01 IFRS 19.B15 Disclosure, IAS 21.A19 c Disclosure IFRS18 Effective 2027-01-01 IFRS 19.223 c Disclosure, Effective 2027-01-01 IAS 8.31A Disclosure, Effective 2027-01-01 IFRS 19.182 Disclosure, IAS 21.A19 c Disclosure documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullAssetsAndLiabilitiesClassifiedAsHeldForSaleAxisAxislabelAssets and liabilities classified as held for sale [axis]IFRS 5.38 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullAssetsAndLiabilitiesClassifiedAsHeldForSaleMemberMemberlabelAssets and liabilities classified as held for sale [member]IFRS 5.38 DisclosuredocumentationThis member stands for assets and liabilities that are classified as held for sale. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]ifrs-fullAssetsAndLiabilitiesDomainDomain [default]labelAssets and liabilities [domain] IAS 1 Effective 2027-01-01 IFRS 19.B15 Disclosure, Effective 2027-01-01 IFRS 19.223 c Disclosure, Expiry date 2027-01-01 IAS 1.125 Disclosure, IAS 21.A19 c Disclosure IFRS18 Effective 2027-01-01 IFRS 19.182 Disclosure, Effective 2027-01-01 IAS 8.31A Disclosure, Effective 2027-01-01 IFRS 19.223 c Disclosure, IAS 21.A19 c Disclosure documentationThis 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] ifrs-fullAssetsAndLiabilitiesNotClassifiedAsHeldForSaleMemberMember [default]labelAssets and liabilities not classified as held for sale [member]IFRS 5.38 DisclosuredocumentationThis member stands for assets and liabilities that are not classified as held for sale. It also represents the standard value for the 'Assets and liabilities classified as held for sale' axis if no other member is used. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]ifrs-fullAssetsAndRegulatoryDeferralAccountDebitBalancesMonetary instant, debitlabelAssets and regulatory deferral account debit balancesIFRS 14.21 DisclosuredocumentationThe amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances]ifrs-fullAssetsArisingFromExplorationForAndEvaluationOfMineralResourcesMonetary instant, debitlabelAssets arising from exploration for and evaluation of mineral resourcesIFRS 6.24 b DisclosuredocumentationThe amount of assets arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.

ifrs-fullAssetsForInsuranceAcquisitionCashFlowsMonetary duration, debitlabelAssets for insurance acquisition cash flowsIFRS 17.105A Disclosure, IFRS 17.109A DisclosureperiodStartLabelAssets for insurance acquisition cash flows at beginning of periodperiodEndLabelAssets for insurance acquisition cash flows at end of perioddocumentation IAS1The amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Assets; Insurance contracts [domain]]documentation IFRS18The amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Accounting Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Assets; Insurance contracts [domain]] ifrs-fullAssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValueMonetary instant, debitlabelCollateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair valueIFRS 7.15 a DisclosuredocumentationThe fair value of collateral held that is permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]ifrs-fullAssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMemberMemberlabelAssets held to hedge liabilities arising from financing activities [member]IAS 7.44C Example, IAS 7 - C Reconciliation of liabilities arising from financing activities ExampledocumentationThis member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities]ifrs-fullAssetsLessCurrentLiabilitiesMonetary instant, debitlabelAssets less current liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice netLabelAssets less current liabilitiesdocumentationThe amount of assets less the amount of current liabilities.ifrs-fullAssetsLessCurrentLiabilitiesAbstractlabelAssets less current liabilities [abstract]ifrs-fullAssetsLiabilitiesOfBenefitPlanMonetary instant, creditlabelAssets (liabilities) of benefit planIAS 26.35 a DisclosureperiodStartLabelNet assets available for benefits at beginning of periodperiodEndLabelNet assets available for benefits at end of perioddocumentationThe amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.

ifrs-fullAssetsObtainedMonetary instant, debitlabelAssets obtained by taking possession of collateral or calling on other credit enhancementsIFRS 7.38 a DisclosuredocumentationThe amount of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]]ifrs-fullAssetsOfBenefitPlanMonetary instant, debitlabelAssets of benefit planIAS 26.35 a (i) DisclosuredocumentationThe amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [domain]]ifrs-fullAssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013Monetary duration, debitlabelAssets other than cash or cash equivalents in subsidiary or businesses acquired or disposedIAS 7.40 d DisclosuredocumentationThe amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Total for all subsidiaries [member]]ifrs-fullAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMonetary instant, debitlabelAssets recognised from costs to obtain or fulfil contracts with customersIFRS 15.128 a Disclosure, Effective 2027-01-01 IFRS 19.113 a DisclosuredocumentationThe amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify. ifrs-fullAssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntitiesMonetary instant, debitlabelAssets recognised in entity's financial statements in relation to structured entitiesIFRS 12.29 a DisclosuredocumentationThe amount of assets recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Assets; Total for all unconsolidated structured entities [member]]ifrs-fullAssetsSoldOrRepledgedAsCollateralAtFairValueMonetary instant, debitlabelCollateral sold or repledged in absence of default by owner of collateral, at fair valueIFRS 7.15 b DisclosuredocumentationThe fair value of collateral sold or repledged that was permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]ifrs-fullAssetsThatEntityContinuesToRecogniseMonetary instant, debitlabelAssets that entity continues to recogniseIFRS 7.42D e Disclosure, Effective 2027-01-01 IFRS 19.73 c DisclosuredocumentationThe amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]ifrs-fullAssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvementMonetary instant, debitlabelAssets that entity continues to recognise to extent of continuing involvementIFRS 7.42D f DisclosuredocumentationThe amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]ifrs-fullAssetsToWhichSignificantRestrictionsApplyMonetary instant, debitlabelAssets to which significant restrictions applyIFRS 12.13 c DisclosuredocumentationThe amount in the consolidated financial statements of the assets of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity's ability to access or use the assets.

ifrs-fullAssetsTransferredToStructuredEntitiesAtTimeOfTransferMonetary duration, creditlabelAssets transferred to structured entities, at time of transferIFRS 12.27 c DisclosuredocumentationThe amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Total for all unconsolidated structured entities [member]]ifrs-fullAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYearMonetary instant, debitlabelAssets with significant risk of material adjustments within next financial year IAS 1 Effective 2027-01-01 IFRS 19.B15 b Disclosure, Expiry date 2027-01-01 IAS 1.125 b Disclosure IFRS18 Effective 2027-01-01 IFRS 19.182 b Disclosure, Effective 2027-01-01 IAS 8.31A b Disclosure documentationThe 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.ifrs-fullAssociatedLiabilitiesThatEntityContinuesToRecogniseMonetary instant, creditlabelAssociated liabilities that entity continues to recogniseIFRS 7.42D e Disclosure, Effective 2027-01-01 IFRS 19.73 c DisclosuredocumentationThe amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]ifrs-fullAssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvementMonetary instant, creditlabelAssociated liabilities that entity continues to recognise to extent of continuing involvementIFRS 7.42D f DisclosuredocumentationThe amount of liabilities associated with transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets] ifrs-fullAssociatesMemberMemberlabelTotal for all associates [member]IAS 24.19 d Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure, Effective 2027-01-01 IFRS 19.231 d Disclosure, Effective 2027-01-01 IFRS 19.75 c DisclosuredocumentationThis member stands for the entities over which the investor has significant influence.ifrs-fullAtCostMemberMemberlabelAt cost [member]IAS 27.16 c Disclosure, IAS 27.17 c Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure, IAS 41.55 Disclosure, Effective 2027-01-01 IFRS 19.238 b Disclosure, Effective 2027-01-01 IFRS 19.240 b Disclosure, Effective 2027-01-01 IFRS 19.273 Disclosuredocumentation IAS1This 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 IFRSs.documentation IFRS18This 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 IFRS Accounting Standards.ifrs-fullAtCostOrInAccordanceWithIFRS16WithinFairValueModelMemberMemberlabelAt cost or in accordance with IFRS 16 within fair value model [member]IAS 40.78 Disclosure, Effective 2027-01-01 IFRS 19.270 DisclosuredocumentationThis member stands for measurement based on cost or IFRS 16 when the fair value model is generally used by the entity to measure a class of assets. [Refer: At cost [member]]

ifrs-fullAtFairValueMemberMemberlabelAt fair value [member]IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 12.21 b (i) Disclosure, IFRS 13.93 a Disclosure, Effective 2027-01-01 IFRS 19.273 Disclosure, Effective 2027-01-01 IFRS 19.88 a Disclosure, Effective 2027-01-01 IFRS 19.95 a DisclosuredocumentationThis member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.ifrs-fullAttributionOfExpensesByNatureToTheirFunctionAxisAxiscommentaryGuidanceThe element name and standard label of any extension member of this axis should be aligned with the element name and label of an equivalent IFRS Taxonomy line item when such a line item exists. The only difference is that the name and label of extension members include the term member whereas the name and label of line items do not include this term.Expiry date 2027-01-01 IAS 1.104 Common practice, Expiry date 2027-01-01 IAS 1.112 c Common practicelabel IAS1Attribution of expenses by nature to their function [axis]documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullAttributionOfExpensesByNatureToTheirFunctionDomainDomain [default]label IAS1Attribution of expenses by nature to their function [domain]Expiry date 2027-01-01 IAS 1.104 Common practice, Expiry date 2027-01-01 IAS 1.112 c Common practicedocumentationThis member stands for the standard value of the Attribution of expenses by nature to their function axis if no other member is used. ifrs-fullAuditorsRemunerationMonetary duration, debitlabel IAS1Auditor's remuneration IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice totalLabel IAS1Total auditor's remunerationlabel IFRS18Auditor's remuneration, operatingtotalLabel IFRS18Total auditor's remuneration, operatingdocumentation IAS1The amount of fees paid or payable to the entity's auditors.documentation IFRS18The amount of fees paid or payable to the entity's auditors, in the operating category in the statement of profit or loss.ifrs-fullAuditorsRemunerationAbstractlabelAuditor's remuneration [abstract]ifrs-fullAuditorsRemunerationForAuditServicesMonetary duration, debitlabel IAS1Auditor's remuneration for audit services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Auditor's remuneration for audit services, operatingdocumentation IAS1The amount of fees paid or payable to the entity's auditors for auditing services.documentation IFRS18The amount of fees paid or payable to the entity's auditors for auditing services, in the operating category in the statement of profit or loss. ifrs-fullAuditorsRemunerationForOtherServicesMonetary duration, debitlabel IAS1Auditor's remuneration for other services

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Auditor's remuneration for other services, operatingdocumentation IAS1The amount of fees paid or payable to the entity's auditors for services that the entity does not separately disclose in the same statement or note.documentation IFRS18The amount of fees paid or payable to the entity's auditors for services that the entity does not separately disclose in the same statement or note, in the operating category in the statement of profit or loss.ifrs-fullAuditorsRemunerationForTaxServicesMonetary duration, debitlabel IAS1Auditor's remuneration for tax services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Auditor's remuneration for tax services, operatingdocumentation IAS1The amount of fees paid or payable to the entity's auditors for tax services.documentation IFRS18The amount of fees paid or payable to the entity's auditors for tax services, in the operating category in the statement of profit or loss.ifrs-fullAuthorisedCapitalCommitmentsButNotContractedForMonetary instant, creditlabelAuthorised capital commitments but not contracted for IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of capital commitments that have been authorised by the entity, but for which the entity has not entered into a contract. [Refer: Capital commitments] ifrs-fullAvailableforsaleFinancialAssetsAbstractlabelAvailable-for-sale financial assets [abstract]ifrs-fullAverageEffectiveTaxRatePercent durationlabelAverage effective tax rateIAS 12.81 c (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 c (ii) DisclosuretotalLabelTotal average effective tax ratedocumentationThe tax expense (income) divided by the accounting profit. [Refer: Accounting profit]ifrs-fullAverageForeignExchangeRateDecimal durationlabelAverage foreign exchange rate IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.ifrs-fullAverageNumberOfEmployeesDecimal durationlabelAverage number of employees IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe average number of personnel employed by the entity during a period.ifrs-fullAveragePriceOfHedgingInstrumentDecimal instantlabelAverage price of hedging instrumentIFRS 7.23B b DisclosuredocumentationThe average price of a hedging instrument. [Refer: Hedging instruments [domain]] ifrs-fullAverageRateOfHedgingInstrumentPercent instantlabelAverage rate of hedging instrumentIFRS 7.23B b DisclosuredocumentationThe average rate of a hedging instrument. [Refer: Hedging instruments [domain]]ifrs-fullBalancesOnCurrentAccountsFromCustomersMonetary instant, creditlabelBalances on current accounts from customers

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of balances in customers' current accounts held by the entity.ifrs-fullBalancesOnDemandDepositsFromCustomersMonetary instant, creditlabelBalances on demand deposits from customers IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of balances in customers' demand deposits held by the entity.ifrs-fullBalancesOnOtherDepositsFromCustomersMonetary instant, creditlabelBalances on other deposits from customers IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of balances in customers' deposit accounts held by the entity that the entity does not separately disclose in the same statement or note. ifrs-fullBalancesOnTermDepositsFromCustomersMonetary instant, creditlabelBalances on term deposits from customers IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of balances in customers' term deposits held by the entity.ifrs-fullBalancesWithBanksMonetary instant, debitlabelBalances with banksIAS 7.45 Common practicedocumentationThe amount of cash balances held at banks.ifrs-fullBankAcceptanceAssetsMonetary instant, debitlabelBank acceptance assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of bank acceptances recognised as assets.ifrs-fullBankAcceptanceLiabilitiesMonetary instant, creditlabelBank acceptance liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of bank acceptances recognised as liabilities. ifrs-fullBankAndSimilarChargesMonetary duration, debitlabel IAS1Bank and similar charges IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Bank and similar charges, operatingdocumentation IAS1The amount of bank and similar charges recognised by the entity as an expense.documentation IFRS18The amount of bank and similar charges recognised by the entity as an expense, in the operating category in the statement of profit or loss.ifrs-fullBankBalancesAtCentralBanksOtherThanMandatoryReserveDepositsMonetary instant, debitlabelBank balances at central banks other than mandatory reserve deposits IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks]ifrs-fullBankBorrowingsUndiscountedCashFlowsMonetary instant, creditlabelBank borrowings, undiscounted cash flowsIFRS 7.B11D Example, IFRS 7.IG31A ExampledocumentationThe amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings]ifrs-fullBankDebtInstrumentsHeldMonetary instant, debitlabelBank debt instruments held

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of debt instruments, including instruments called debt securities, held by the entity that were issued by a bank. [Refer: Debt instruments held] ifrs-fullBankingArrangementsClassifiedAsCashEquivalentsMonetary instant, debitlabelOther banking arrangements, classified as cash equivalentsIAS 7.45 Common practicedocumentationA classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents]ifrs-fullBankOverdraftsClassifiedAsCashEquivalents(Monetary) instant, creditlabelBank overdraftsIAS 7.45 Common practicenegatedLabelBank overdraftsdocumentationThe 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]ifrs-fullBasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinarySharesPer share durationlabelBasic earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary sharesIAS 33.A14 Common practicedocumentationBasic earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations, unless line item indicates otherwise [member]] ifrs-fullBasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinarySharesPer share durationlabelBasic earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary sharesIAS 33.A14 Common practicedocumentationBasic earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]]ifrs-fullBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesPer share durationlabelBasic earnings (loss) per instrument, participating equity instruments other than ordinary sharesIAS 33.A14 Common practicetotalLabelTotal basic earnings (loss) per instrument, participating equity instruments other than ordinary sharesdocumentationBasic earnings (loss) per share for an equity instrument that participates in profit with ordinary shares according to a predetermined formula.ifrs-fullBasicEarningsLossPerSharePer share durationlabelBasic earnings (loss) per shareIAS 33.66 Disclosure, IAS 33.67 DisclosurecommentaryGuidanceThe reported value should be tagged twice, with both this element and the element Diluted earnings (loss) per share when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.totalLabelTotal basic earnings (loss) per sharedocumentationThe amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).

ifrs-fullBasicEarningsLossPerShareFromContinuingOperationsPer share durationlabelBasic earnings (loss) per share from continuing operationsIAS 33.66 Disclosure, IAS 33.67 DisclosurecommentaryGuidanceThe reported value should be tagged twice, with both this element and the element Diluted earnings (loss) per share from continuing operations when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.documentationBasic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations, unless line item indicates otherwise [member]]ifrs-fullBasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxPer share durationlabelBasic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred taxIAS 33.67 Disclosure, IFRS 14.26 DisclosurecommentaryGuidanceThe reported value should be tagged twice, with both this element and the element 'Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax' when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.documentationBasic earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations, unless line item indicates otherwise [member]] ifrs-fullBasicEarningsLossPerShareFromDiscontinuedOperationsPer share durationlabelBasic earnings (loss) per share from discontinued operationsIAS 33.67 Disclosure, IAS 33.68 DisclosurecommentaryGuidanceThe reported value should be tagged twice, with both this element and the element Diluted earnings (loss) per share from discontinued operations when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.documentationBasic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]ifrs-fullBasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxPer share durationlabelBasic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred taxIAS 33.67 Disclosure, IFRS 14.26 DisclosurecommentaryGuidanceThe reported value should be tagged twice, with both this element and the element 'Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax' when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.documentationBasic earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]]

ifrs-fullBasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxPer share durationlabelBasic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred taxIAS 33.67 Disclosure, IFRS 14.26 DisclosurecommentaryGuidanceThe reported value should be tagged twice, with both this element and the element 'Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax' when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.documentationBasic earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]ifrs-fullBasicEarningsPerShareAbstractlabelBasic earnings per share [abstract]ifrs-fullBasisForAttributingRevenuesFromExternalCustomersToIndividualCountriesTextlabelDescription of basis for attributing revenues from external customers to individual countriesIFRS 8.33 a Disclosuredocumentation IAS1The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue]documentation IFRS18The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue, operating] ifrs-fullBearerBiologicalAssetsMemberMemberlabelBearer biological assets [member]IAS 41.43 ExampledocumentationThis member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]]ifrs-fullBearerPlantsMonetary instant, debitlabelBearer plantsIAS 16.37 i ExampledocumentationThe amount of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]ifrs-fullBearerPlantsMemberMemberlabelBearer plants [member]IAS 16.37 i ExampledocumentationThis member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]ifrs-fullBenefitsPaidOrPayable(Monetary) duration, debitlabelBenefits paid or payableIAS 26.35 b (v) DisclosurenegatedLabelBenefits paid or payabledocumentationThe amount of benefits paid or payable for retirement benefit plans.

ifrs-fullBestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivablesMonetary instant, debitlabelBest estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivablesIFRS 3.B64 h (iii) DisclosuredocumentationThe best estimate at acquisition date of contractual cash flows not expected to be collected for receivables acquired in business combinations. [Refer: Total for all business combinations [member]]ifrs-fullBiologicalAssetsMonetary instant, debitlabelBiological assets IAS 1 IAS 41.43 Example, IAS 41.50 Disclosure, Effective 2027-01-01 IFRS 19.273 Disclosure, Expiry date 2027-01-01 IAS 1.54 f Disclosure IFRS18 IAS 41.43 Example, IAS 41.50 Disclosure, , Effective 2027-01-01 IFRS 18.103 h Disclosure, Effective 2027-01-01 IFRS 19.273 Disclosure periodStartLabelBiological assets at beginning of periodperiodEndLabelBiological assets at end of perioddocumentationThe amount of living animals or plants recognised as assets.ifrs-fullBiologicalAssetsAxisAxislabelBiological assets [axis]IAS 41.50 Common practicedocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullBiologicalAssetsByAgeAxisAxislabelBiological assets by age [axis]IAS 41.43 ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullBiologicalAssetsByAgeDomainDomain [default]labelBiological assets by age [domain]IAS 41.43 ExampledocumentationThis member stands for all biological assets when disaggregated by age. It also represents the standard value for the 'Biological assets by age' axis if no other member is used. [Refer: Biological assets]ifrs-fullBiologicalAssetsByGroupAxisAxislabelBiological assets by group [axis]IAS 41.41 Disclosure, Effective 2027-01-01 IFRS 19.272 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullBiologicalAssetsByGroupDomainDomain [default]labelBiological assets by group [domain]IAS 41.41 Disclosure, Effective 2027-01-01 IFRS 19.272 DisclosuredocumentationThis member stands for all biological assets when disaggregated by group. It also represents the standard value for the 'Biological assets by group' axis if no other member is used. [Refer: Biological assets]ifrs-fullBiologicalAssetsByTypeAxisAxislabelBiological assets by type [axis]IAS 41.43 ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullBiologicalAssetsByTypeDomainDomain [default]labelBiological assets by type [domain]IAS 41.43 ExampledocumentationThis member stands for all biological assets when disaggregated by type. It also represents the standard value for the 'Biological assets by type' axis if no other member is used. [Refer: Biological assets]

ifrs-fullBiologicalAssetsDomainDomain [default]labelBiological assets [domain]IAS 41.50 Common practicedocumentationThis member stands for living animals or plants. It also represents the standard value for the 'Biological assets' axis if no other member is used.ifrs-fullBiologicalAssetsPledgedAsSecurityForLiabilitiesMonetary instant, debitlabelBiological assets pledged as security for liabilitiesIAS 41.49 a DisclosuredocumentationThe amount of biological assets pledged as security for liabilities. [Refer: Biological assets]ifrs-fullBiologicalAssetsWhoseTitleIsRestrictedMonetary instant, debitlabelBiological assets whose title is restrictedIAS 41.49 a DisclosuredocumentationThe amount of biological assets whose title is restricted. [Refer: Biological assets]ifrs-fullBondsIssuedMonetary instant, creditlabelBonds issued IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of bonds issued by the entity.ifrs-fullBondsIssuedUndiscountedCashFlowsMonetary instant, creditlabelBonds issued, undiscounted cash flowsIFRS 7.B11D Example, IFRS 7.IG31A ExampledocumentationThe amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued]ifrs-fullBorrowingCostsAbstractlabelBorrowing costs [abstract] ifrs-fullBorrowingCostsCapitalisedMonetary durationlabelBorrowing costs capitalisedIAS 23.26 a Disclosure, Effective 2027-01-01 IFRS 19.225 a DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.

ifrs-fullBorrowingCostsIncurredMonetary durationlabelBorrowing costs incurred IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]totalLabelTotal borrowing costs incurreddocumentationThe amount of interest and other costs that an entity incurs in connection with the borrowing of funds. ifrs-fullBorrowingCostsRecognisedAsExpenseMonetary duration, debitlabelBorrowing costs recognised as expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice commentaryGuidanceDo not use this line-item element for the statement of profit or loss. This element is used only to tag information in the notes. If no suitable element is included in the IFRS Accounting Taxonomy, an extension element needs to be created. The label of that extension element should reflect the category of the element in its label.documentationThe amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense.ifrs-fullBorrowingsMonetary instant, creditlabelBorrowings IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice totalLabelTotal borrowingsdocumentationThe amount of outstanding funds that the entity is obligated to repay.ifrs-fullBorrowingsAbstractlabelBorrowings [abstract]ifrs-fullBorrowingsAdjustmentToInterestRateBasisPercent instantlabelBorrowings, adjustment to interest rate basisIFRS 7.7 Common practicedocumentationThe adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]ifrs-fullBorrowingsByNameAxisAxislabelBorrowings by name [axis]IFRS 7.7 Common practicedocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-fullBorrowingsByNameDomainDomain [default]labelBorrowings by name [domain]IFRS 7.7 Common practicedocumentationThis member stands for all borrowings when disaggregated by name. It also represents the standard value for the 'Borrowings by name' axis if no other member is used. [Refer: Borrowings]ifrs-fullBorrowingsByTypeAbstractlabelBorrowings, by type [abstract]ifrs-fullBorrowingsInterestRatePercent instantlabelBorrowings, interest rateIFRS 7.7 Common practicedocumentationThe interest rate on borrowings. [Refer: Borrowings]ifrs-fullBorrowingsInterestRateBasisTextlabelBorrowings, interest rate basisIFRS 7.7 Common practicedocumentationThe basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]ifrs-fullBorrowingsMaturityTextlabelBorrowings, maturityIFRS 7.7 Common practicedocumentationThe maturity of borrowings. [Refer: Borrowings]ifrs-fullBorrowingsOriginalCurrencyTextlabelBorrowings, original currencyIFRS 7.7 Common practicedocumentationThe currency in which the borrowings are denominated. [Refer: Borrowings]ifrs-fullBorrowingsRecognisedAsOfAcquisitionDate(Monetary) instant, creditlabelBorrowings recognised as of acquisition dateIFRS 3.B64 i Common practicenegatedLabelBorrowings recognised as of acquisition datedocumentationThe amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Total for all business combinations [member]] ifrs-fullBottomOfRangeMemberMemberlabelBottom of range [member]IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, Effective 2027-01-01 IFRS 19.168 b (iii) DisclosuredocumentationThis member stands for the bottom of a range.ifrs-fullBrandNamesMonetary instant, debitlabelBrand namesIAS 38.119 a ExampledocumentationThe 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]ifrs-fullBrandNamesMemberMemberlabelBrand names [member]IAS 38.119 a ExampledocumentationThis 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] ifrs-fullBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssueTrue/FalselabelBreaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issueIFRS 7.19 Disclosure, Effective 2027-01-01 IFRS 19.55 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue.ifrs-fullBroadcastingRightsMemberMemberlabelBroadcasting rights [member]IAS 38.119 Common practicedocumentationThis member stands for broadcasting rights.ifrs-fullBrokerageFeeExpense(Monetary) duration, debitlabel IAS1Brokerage fee expense

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice negatedLabel IAS1Brokerage fee expenselabel IFRS18Brokerage fee expense, operatingnegatedLabel IFRS18Brokerage fee expense, operatingdocumentation IAS1The amount of expense recognised for brokerage fees charged to the entity.documentation IFRS18The amount of expense recognised for brokerage fees charged to the entity, in the operating category in the statement of profit or loss. ifrs-fullBrokerageFeeIncomeMonetary duration, creditlabel IAS1Brokerage fee income IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Brokerage fee income, operatingdocumentation IAS1The amount of income recognised for brokerage fees charged by the entity.documentation IFRS18The amount of income recognised for brokerage fees charged by the entity, in the operating category in the statement of profit or loss.ifrs-fullBuildingsMonetary instant, debitlabelBuildingsIAS 16.37 Common practicedocumentationThe amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]ifrs-fullBuildingsMemberMemberlabelBuildings [member]IAS 16.37 Common practicedocumentationThis 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]ifrs-fullBusinessCombinationsAxisAxislabelBusiness combinations [axis]IFRS 3.B64 Disclosure, Effective 2027-01-01 IFRS 19.35 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullBusinessCombinationsDomainDomain [default]labelBusiness combinations [domain]IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure, Effective 2027-01-01 IFRS 19.35 DisclosuredocumentationThis member stands for the standard value for the 'Business combinations' axis if no other member is used.ifrs-fullBusinessCombinationsMemberMemberlabelTotal for all business combinations [member]IFRS 3.B64 Disclosure, Effective 2027-01-01 IFRS 19.35 DisclosuredocumentationThis member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS 3.ifrs-fullCalculationOfMPMDiffersFromAccountingPoliciesRequiredOrPermittedByIFRSsTrue/Falselabel IFRS18Calculation of MPM differs from accounting policies required or permitted by IFRSsEffective 2027-01-01 IFRS 18.B134 b (ii) Disclosure, Effective 2027-01-01 IFRS 19.148 b (ii) Disclosuredocumentation IFRS18Indicates (true false) whether the calculation of management-defined performance measure(s) differs from accounting policies required or permitted by IFRS Accounting Standards.ifrs-fullCancellationOfTreasurySharesMonetary duration, creditlabelCancellation of treasury shares

IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe amount of treasury stock cancelled during the period. [Refer: Treasury shares] ifrs-fullCapitalCommitmentsMonetary instant, creditlabelCapital commitments IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice totalLabelTotal capital commitmentsdocumentationThe amount of future capital expenditures that the entity is committed to make.ifrs-fullCapitalCommitmentsAbstractlabelCapital commitments [abstract]ifrs-fullCapitalisationRateMeasurementInputMemberMemberlabelCapitalisation rate, measurement input [member]IFRS 13.93 d Example, IFRS 13.IE63 ExampledocumentationThis member stands for a capitalisation rate used as a measurement input.ifrs-fullCapitalisationRateOfBorrowingCostsEligibleForCapitalisationPercent durationlabelCapitalisation rate of borrowing costs eligible for capitalisationIAS 23.26 b Disclosure, Effective 2027-01-01 IFRS 19.225 b DisclosuredocumentationThe weighted average of interest and other costs that an entity incurs in connection with the borrowing of funds applicable to the borrowings of the entity that are outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. [Refer: Weighted average [member]; Borrowings] ifrs-fullCapitalisedDevelopmentExpenditureMemberMemberlabelCapitalised development expenditure [member]IAS 38.119 Common practicedocumentationThis member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial production or use. An intangible asset shall only be recognised if the entity can demonstrate all of the following: (a) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) its intention to complete the intangible asset and use or sell it; (c) its ability to use or sell the intangible asset; (d) how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset; (e) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and (f) its ability to measure reliably the expenditure attributable to the intangible asset during its development.ifrs-fullCapitalRedemptionReserveMonetary instant, creditlabelCapital redemption reserve IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationA component of equity representing the reserve for the redemption of the entity's own shares.ifrs-fullCapitalRedemptionReserveMemberMemberlabelCapital redemption reserve [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Common practice

IFRS18 Effective 2027-01-01 IFRS 18.111 Common practice documentationThis member stands for a component of equity representing the reserve for the redemption of the entity's own shares. ifrs-fullCapitalRequirementsAxisAxislabelCapital requirements [axis] IAS 1 Expiry date 2027-01-01 IAS 1.136 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.129 Disclosure documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullCapitalRequirementsDomainDomain [default]labelCapital requirements [domain] IAS 1 Expiry date 2027-01-01 IAS 1.136 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.129 Disclosure documentationThis member stands for capital requirements that the entity is subject to. It also represents the standard value for the 'Capital requirements' axis if no other member is used.ifrs-fullCapitalReserveMonetary instant, creditlabelCapital reserve IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationA component of equity representing the capital reserves.ifrs-fullCapitalReserveMemberMemberlabelCapital reserve [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Common practice IFRS18 Effective 2027-01-01 IFRS 18.111 Common practice documentationThis member stands for a component of equity representing capital reserves. ifrs-fullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxisAxislabelCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]IAS 16.73 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 c Disclosure, IAS 38.118 e Disclosure, IAS 40.76 Disclosure, IAS 40.79 c Disclosure, IAS 40.79 d Disclosure, IAS 41.50 Disclosure, IAS 41.54 f Disclosure, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, Effective 2027-01-01 IFRS 19.200 d Disclosure, Effective 2027-01-01 IFRS 19.200 e Disclosure, Effective 2027-01-01 IFRS 19.263 c Disclosure, Effective 2027-01-01 IFRS 19.263 e Disclosure, Effective 2027-01-01 IFRS 19.269 Disclosure, Effective 2027-01-01 IFRS 19.271 c Disclosure, Effective 2027-01-01 IFRS 19.271 d Disclosure, Effective 2027-01-01 IFRS 19.273 Disclosure, Effective 2027-01-01 IFRS 19.274 e Disclosure, Effective 2027-01-01 IFRS 19.37 Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.70 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullCarryingAmountMemberMember [default]labelCarrying amount [member]IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IAS 40.76 Disclosure, IAS 40.79 d Disclosure, IAS 41.50 Disclosure, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, Effective 2027-01-01 IFRS 19.200 e Disclosure, Effective 2027-01-01 IFRS 19.263 e Disclosure, Effective 2027-01-01 IFRS 19.269 Disclosure, Effective 2027-01-01 IFRS 19.271 d Disclosure, Effective 2027-01-01 IFRS 19.273 Disclosure, Effective 2027-01-01 IFRS 19.37 Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.70 DisclosuredocumentationThis member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). 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; Impairment loss]ifrs-fullCarryingAmountOfAssetsAffectedByCurrencyNotBeingExchangeableMonetary instant, debitlabelCarrying amount of assets affected by currency not being exchangeableEffective 2027-01-01 IFRS 19.223 c Disclosure, IAS 21.A19 c DisclosuredocumentationThe carrying amount of assets affected by a currency not being exchangeable into another currency.

ifrs-fullCarryingAmountOfAssetsExposedToRiskMonetary instant, debitlabelCarrying amount of assets exposed to risk IAS 1 Effective 2027-01-01 IFRS 19.223 f Disclosure, IAS 21.A19 f Disclosure IFRS18 IAS 21.A19 f Disclosure, Effective 2027-01-01 IFRS 19.223 f Disclosure documentationThe carrying amount of assets exposed to risk because a currency is not exchangeable into another currency.ifrs-fullCarryingAmountOfLiabilitiesAffectedByCurrencyNotBeingExchangeableMonetary instant, creditlabelCarrying amount of liabilities affected by currency not being exchangeableEffective 2027-01-01 IFRS 19.223 c Disclosure, IAS 21.A19 c DisclosuredocumentationThe carrying amount of liabilities affected by a currency not being exchangeable into another currency.ifrs-fullCarryingAmountOfLiabilitiesExposedToRiskMonetary instant, creditlabelCarrying amount of liabilities exposed to risk IAS 1 IAS 21.A19 f Disclosure, Effective 2027-01-01 IFRS 19.223 f Disclosure IFRS18 Effective 2027-01-01 IFRS 19.223 f Disclosure, IAS 21.A19 f Disclosure documentationThe carrying amount of liabilities exposed to risk because a currency is not exchangeable into another currency. ifrs-fullCarryingAmountOfNoncurrentLiabilitiesWithCovenantsMonetary instant, creditlabelCarrying amount of non-current liabilities with covenants IAS 1 Expiry date 2027-01-01 IAS 1.76ZA a Disclosure, Effective 2027-01-01 IFRS 19.B8 a Disclosure IFRS18 Effective 2027-01-01 IFRS 19.137 a Disclosure, Effective 2027-01-01 IFRS 18.B106 a Disclosure documentationThe carrying amount of a non-current liability with covenants arising from a loan arrangement for which the entity’s right to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period.ifrs-fullCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8AbTrue/FalselabelCarrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)IFRS 1.31A DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets. ifrs-fullCarryingAmountsWereDeterminedUnderPreviousGAAPIfEntityUsesExemptionInIFRS1D8BTrue/FalselabelCarrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8BIFRS 1.31B DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation.ifrs-fullCashMonetary instant, debitlabelCashIAS 7.45 Common practicetotalLabelTotal cashdocumentationThe amount of cash on hand and demand deposits. [Refer: Cash on hand]ifrs-fullCashAbstractlabelCash [abstract]ifrs-fullCashAdvancesAndLoansFromRelatedPartiesMonetary duration, debitlabelCash advances and loans from related partiesIAS 7.17 Common practicedocumentationThe cash inflow from advances and loans from related parties. [Refer: Total for all related parties [member]]ifrs-fullCashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities(Monetary) duration, creditlabelCash advances and loans made to other parties, classified as investing activitiesIAS 7.16 e ExamplenegatedTerseLabelCash advances and loans made to other partiesdocumentationThe amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.

ifrs-fullCashAdvancesAndLoansMadeToRelatedPartiesMonetary duration, creditlabelCash advances and loans made to related partiesIAS 7.16 Common practicedocumentationThe cash outflow for loans and advances made to related parties. [Refer: Total for all related parties [member]]ifrs-fullCashAndBankBalancesAtCentralBanksMonetary instant, debitlabelCash and bank balances at central banks IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of cash and bank balances held at central banks.ifrs-fullCashAndCashEquivalentsMonetary instant, debitlabelCash and cash equivalents IAS 1 IAS 7.45 Disclosure, Effective 2027-01-01 IFRS 19.169 Disclosure, Expiry date 2027-01-01 IAS 1.54 i Disclosure, IFRS 12.B13 a Disclosure IFRS18 IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, , Effective 2027-01-01 IFRS 18.103 k Disclosure, Effective 2027-01-01 IFRS 19.169 Disclosure periodStartLabelCash and cash equivalents at beginning of periodperiodEndLabelCash and cash equivalents at end of periodtotalLabelTotal cash and cash equivalentsdocumentationThe 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]ifrs-fullCashAndCashEquivalentsAbstractlabelCash and cash equivalents [abstract] ifrs-fullCashAndCashEquivalentsAmountContributedToFairValueOfPlanAssetsMonetary instant, debitlabelCash and cash equivalents, amount contributed to fair value of plan assetsIAS 19.142 a ExampledocumentationThe amount cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [domain]]ifrs-fullCashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSaleMonetary instant, debitlabelCash and cash equivalents classified as part of disposal group held for saleIAS 7.45 Common practicedocumentationThe amount of cash and cash equivalents that are classified as a part of a disposal group held for sale. [Refer: Cash and cash equivalents; Disposal groups classified as held for sale [member]]ifrs-fullCashAndCashEquivalentsHeldByEntityUnavailableForUseByGroupMonetary instant, debitlabelCash and cash equivalents held by entity unavailable for use by groupIAS 7.48 Disclosure, Effective 2027-01-01 IFRS 19.171 DisclosuredocumentationThe 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]ifrs-fullCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionMonetary instant, debitlabelCash and cash equivalents if different from statement of financial positionIAS 7.45 Common practicetotalLabelTotal cash and cash equivalents if different from statement of financial positiondocumentationThe 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]

ifrs-fullCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstractlabelCash and cash equivalents if different from statement of financial position [abstract]ifrs-fullCashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013Monetary duration, debitlabelCash and cash equivalents in subsidiary or businesses acquired or disposedIAS 7.40 c DisclosuredocumentationThe amount of cash and cash equivalents in subsidiaries or other businesses over which control is obtained or lost. [Refer: Total for all subsidiaries [member]; Cash and cash equivalents]ifrs-fullCashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssetsPercent instantlabelCash and cash equivalents, percentage contributed to fair value of plan assetsIAS 19.142 a Common practicedocumentationThe percentage cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Cash and cash equivalents, amount contributed to fair value of plan assets]ifrs-fullCashAndCashEquivalentsRecognisedAsOfAcquisitionDateMonetary instant, debitlabelCash and cash equivalents recognised as of acquisition dateIFRS 3.B64 i Common practicedocumentationThe amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Total for all business combinations [member]] ifrs-fullCashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities(Monetary) instant, debitlabelCash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesIFRS 7.13C d (ii) Example, IFRS 7.IG40D ExamplenegatedLabelCash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesdocumentationThe amount of cash collateral pledged that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial liabilities. [Refer: Financial liabilities]ifrs-fullCashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets(Monetary) instant, creditlabelCash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assetsIFRS 7.13C d (ii) Example, IFRS 7.IG40D ExamplenegatedLabelCash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assetsdocumentationThe amount of cash collateral received that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial assets. [Refer: Financial assets]ifrs-fullCashEquivalentsMonetary instant, debitlabelCash equivalentsIAS 7.45 Common practicetotalLabelTotal cash equivalentsdocumentationThe 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.

ifrs-fullCashEquivalentsAbstractlabelCash equivalents [abstract]ifrs-fullCashFlowHedgesAbstractlabelCash flow hedges [abstract]ifrs-fullCashFlowHedgesMemberMemberlabelCash flow hedges [member]IAS 39.86 b Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, Effective 2027-01-01 IFRS 19.60 Disclosure, Effective 2027-01-01 IFRS 19.61 Disclosure, Effective 2027-01-01 IFRS 19.62 DisclosuredocumentationThis member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Types of hedges [domain]]ifrs-fullCashFlowsFromContinuingAndDiscontinuedOperationsAbstractlabelCash flows from continuing and discontinued operations [abstract]ifrs-fullCashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivitiesMonetary duration, debitlabelCash flows from losing control of subsidiaries or other businesses, classified as investing activitiesIAS 7.39 DisclosureterseLabelCash flows from losing control of subsidiaries or other businessesdocumentationThe aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Total for all subsidiaries [member]]ifrs-fullCashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalentsMonetary duration, debitlabelCash flows from (used in) decrease (increase) in restricted cash and cash equivalentsIAS 7.16 Common practicedocumentationThe cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] ifrs-fullCashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestmentsMonetary duration, debitlabelCash flows from (used in) decrease (increase) in short-term deposits and investmentsIAS 7.16 Common practicedocumentationThe cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments.ifrs-fullCashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivitiesMonetary duration, debitlabelCash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activitiesIFRS 6.24 b DisclosuredocumentationThe cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as investing activities.ifrs-fullCashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivitiesMonetary duration, debitlabelCash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activitiesIFRS 6.24 b DisclosuredocumentationThe cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as operating activities.

ifrs-fullCashFlowsFromUsedInFinancingActivitiesMonetary duration, debitlabelCash flows from (used in) financing activitiesIAS 7.10 Disclosure, IAS 7.50 d DisclosurenetLabelNet cash flows from (used in) financing activitiesdocumentationThe 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, from continuing and discontinued operations.ifrs-fullCashFlowsFromUsedInFinancingActivitiesAbstractlabelCash flows from (used in) financing activities [abstract]ifrs-fullCashFlowsFromUsedInFinancingActivitiesContinuingOperationsMonetary duration, debitlabelCash flows from (used in) financing activities, continuing operationsIFRS 5.33 c DisclosurenetLabelNet cash flows from (used in) financing activities, continuing operationsdocumentationThe cash flows from (used in) the entity's financing activities, related to continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Cash flows from (used in) financing activities]ifrs-fullCashFlowsFromUsedInFinancingActivitiesDiscontinuedOperationsMonetary duration, debitlabelCash flows from (used in) financing activities, discontinued operationsIFRS 5.33 c DisclosurenetLabelNet cash flows from (used in) financing activities, discontinued operationsdocumentationThe cash flows from (used in) the entity's financing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) financing activities] ifrs-fullCashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowingsMonetary duration, debitlabelCash flows from (used in) increase (decrease) in current borrowingsIAS 7.17 Common practicedocumentationThe cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings]ifrs-fullCashFlowsFromUsedInIncreasesInOperatingCapacityMonetary duration, debitlabelCash flows from (used in) increases in operating capacityIAS 7.50 c ExampledocumentationThe aggregate amount of cash flows that represent increases in the entity's ability to execute operating activities (for example, measured by units of output per day).ifrs-fullCashFlowsFromUsedInInvestingActivitiesMonetary duration, debitlabelCash flows from (used in) investing activitiesIAS 7.10 Disclosure, IAS 7.50 d DisclosurenetLabelNet cash flows from (used in) investing activitiesdocumentationThe 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, from continuing and discontinued operations.ifrs-fullCashFlowsFromUsedInInvestingActivitiesAbstractlabelCash flows from (used in) investing activities [abstract]ifrs-fullCashFlowsFromUsedInInvestingActivitiesContinuingOperationsMonetary duration, debitlabelCash flows from (used in) investing activities, continuing operationsIFRS 5.33 c DisclosurenetLabelNet cash flows from (used in) investing activities, continuing operationsdocumentationThe cash flows from (used in) the entity's investing activities, related to continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Cash flows from (used in) investing activities]

ifrs-fullCashFlowsFromUsedInInvestingActivitiesDiscontinuedOperationsMonetary duration, debitlabelCash flows from (used in) investing activities, discontinued operationsIFRS 5.33 c DisclosurenetLabelNet cash flows from (used in) investing activities, discontinued operationsdocumentationThe cash flows from (used in) the entity's investing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) investing activities]ifrs-fullCashFlowsFromUsedInMaintainingOperatingCapacityMonetary duration, debitlabelCash flows from (used in) maintaining operating capacityIAS 7.50 c ExampledocumentationThe aggregate amount of cash flows that are required to maintain the entity's current ability to execute operating activities (for example, measured by units of output per day).ifrs-fullCashFlowsFromUsedInOperatingActivitiesMonetary durationlabelCash flows from (used in) operating activitiesIAS 7.10 Disclosure, IAS 7.50 d DisclosurecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.netLabelNet cash flows from (used in) operating activitiesdocumentation IAS1The 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, from continuing and discontinued operations. [Refer: Revenue]documentation IFRS18The 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, operating] ifrs-fullCashFlowsFromUsedInOperatingActivitiesAbstractlabelCash flows from (used in) operating activities [abstract]ifrs-fullCashFlowsFromUsedInOperatingActivitiesContinuingOperationsMonetary durationlabelCash flows from (used in) operating activities, continuing operationsIFRS 5.33 c DisclosurecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.netLabelNet cash flows from (used in) operating activities, continuing operationsdocumentationThe cash flows from (used in) the entity's operating activities, related to continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Cash flows from (used in) operating activities]ifrs-fullCashFlowsFromUsedInOperatingActivitiesDiscontinuedOperationsMonetary durationlabelCash flows from (used in) operating activities, discontinued operationsIFRS 5.33 c DisclosurecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.netLabelNet cash flows from (used in) operating activities, discontinued operationsdocumentationThe cash flows from (used in) the entity's operating activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) operating activities]

ifrs-fullCashFlowsFromUsedInOperationsMonetary durationlabelCash flows from (used in) operationsIAS 7.20 Example, IAS 7 - A Statement of cash flows for an entity other than a financial institution ExamplecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.netLabelNet cash flows from (used in) operationsdocumentationThe cash from (used in) the entity's operations.ifrs-fullCashFlowsFromUsedInOperationsBeforeChangesInWorkingCapitalMonetary durationlabelCash flows from (used in) operations before changes in working capitalIAS 7.20 Common practice, IAS 7 - A Statement of cash flows for an entity other than a financial institution ExamplecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.documentationThe cash inflow (outflow) from the entity's operations before changes in working capital.ifrs-fullCashFlowsUsedInExplorationAndDevelopmentActivitiesMonetary duration, creditlabelCash flows used in exploration and development activitiesIAS 7.16 Common practicedocumentationThe cash outflow for exploration and development activities.ifrs-fullCashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities(Monetary) duration, creditlabelCash flows used in obtaining control of subsidiaries or other businesses, classified as investing activitiesIAS 7.39 DisclosurenegatedTerseLabelCash flows used in obtaining control of subsidiaries or other businessesdocumentationThe aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Total for all subsidiaries [member]] ifrs-fullCashOnHandMonetary instant, debitlabelCash on handIAS 7.45 Common practicedocumentationThe amount of cash held by the entity. This does not include demand deposits.ifrs-fullCashOutflowForLeasesMonetary duration, creditlabelCash outflow for leasesIFRS 16.53 g Disclosure, Effective 2027-01-01 IFRS 19.115 f DisclosuredocumentationThe cash outflow for leases.ifrs-fullCashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities(Monetary) duration, creditlabelCash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activitiesIAS 7.16 g ExamplenegatedTerseLabelCash payments for futures contracts, forward contracts, option contracts and swap contractsdocumentationThe 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.ifrs-fullCashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivitiesMonetary duration, debitlabelCash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activitiesIAS 7.16 h ExampleterseLabelCash receipts from futures contracts, forward contracts, option contracts and swap contractsdocumentationThe 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.

ifrs-fullCashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivitiesMonetary duration, debitlabelCash receipts from repayment of advances and loans made to other parties, classified as investing activitiesIAS 7.16 f ExampleterseLabelCash receipts from repayment of advances and loans made to other partiesdocumentationThe 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.ifrs-fullCashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedPartiesMonetary duration, debitlabelCash receipts from repayment of advances and loans made to related partiesIAS 7.16 Common practicedocumentationThe cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Total for all related parties [member]]ifrs-fullCashRepaymentsOfAdvancesAndLoansFromRelatedPartiesMonetary duration, creditlabelCash repayments of advances and loans from related partiesIAS 7.17 Common practicedocumentationThe cash outflow for repayments of advances and loans from related parties. [Refer: Total for all related parties [member]]ifrs-fullCashSettlementMemberMemberlabelCash settlement [member]IFRS 2.45 a Disclosure, Effective 2027-01-01 IFRS 19.31 a DisclosuredocumentationThis member stands for the cash settlement method for a share-based payment transaction. A cash-settled share-based payment transaction is one in which the entity acquires goods or services by incurring a liability to transfer cash or other assets to the supplier of those goods or services 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. ifrs-fullCashTransferredMonetary instant, creditlabelCash transferredIFRS 3.B64 f (i) Disclosure, Effective 2027-01-01 IFRS 19.35 e (i) DisclosuredocumentationThe fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Total for all business combinations [member]]ifrs-fullCategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxisAxislabelCategories of assets recognised from costs to obtain or fulfil contracts with customers [axis]IFRS 15.128 a Disclosure, Effective 2027-01-01 IFRS 19.113 a DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullCategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersDomainDomain [default]labelCategories of assets recognised from costs to obtain or fulfil contracts with customers [domain]IFRS 15.128 a Disclosure, Effective 2027-01-01 IFRS 19.113 a DisclosuredocumentationThis member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It also represents the standard value for the 'Categories of assets recognised from costs to obtain or fulfil contracts with customers' axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]ifrs-fullCategoriesOfCurrentFinancialAssetsAbstractlabelCategories of current financial assets [abstract]ifrs-fullCategoriesOfCurrentFinancialLiabilitiesAbstractlabelCategories of current financial liabilities [abstract]ifrs-fullCategoriesOfFinancialAssetsAbstractlabelCategories of financial assets [abstract]

ifrs-fullCategoriesOfFinancialAssetsAxisAxislabelCategories of financial assets [axis]IFRS 7.8 Disclosure, Effective 2027-01-01 IFRS 19.44 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullCategoriesOfFinancialAssetsDomainDomain [default]labelCategories of financial assets [domain]IFRS 7.8 Disclosure, Effective 2027-01-01 IFRS 19.44 DisclosuredocumentationThis member stands for aggregated categories of financial assets. It also represents the standard value for the 'Categories of financial assets' axis if no other member is used. [Refer: Financial assets]ifrs-fullCategoriesOfFinancialLiabilitiesAbstractlabelCategories of financial liabilities [abstract]ifrs-fullCategoriesOfFinancialLiabilitiesAxisAxislabelCategories of financial liabilities [axis]IFRS 7.8 Disclosure, Effective 2027-01-01 IFRS 19.44 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullCategoriesOfFinancialLiabilitiesDomainDomain [default]labelCategories of financial liabilities [domain]IFRS 7.8 Disclosure, Effective 2027-01-01 IFRS 19.44 DisclosuredocumentationThis member stands for aggregated categories of financial liabilities. It also represents the standard value for the 'Categories of financial liabilities' axis if no other member is used. [Refer: Financial assets]ifrs-fullCategoriesOfNoncurrentFinancialAssetsAbstractlabelCategories of non-current financial assets [abstract]ifrs-fullCategoriesOfNoncurrentFinancialLiabilitiesAbstractlabelCategories of non-current financial liabilities [abstract] ifrs-fullCategoriesOfRelatedPartiesAxisAxislabelCategories of related parties [axis]IAS 24.19 Disclosure, Effective 2027-01-01 IFRS 19.231 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullCategoriesOfRelatedPartiesDomainDomain [default]labelCategories of related parties [domain]IAS 24.19 Disclosure, Effective 2027-01-01 IFRS 19.231 DisclosuredocumentationThis member stands for the standard value for the 'Categories of related parties' axis if no other member is used.ifrs-fullChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRSTrue/FalselabelChange in accounting policy is made in accordance with transitional provisions of initially applied IFRSIAS 8.28 b Disclosure, Effective 2027-01-01 IFRS 19.178 b DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentation IAS1Indicates (true false) whether a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS.documentation IFRS18Indicates (true false) whether a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS Accounting Standard.

ifrs-fullChangeInAmountRecognisedForPreacquisitionDeferredTaxAssetMonetary duration, debitlabelIncrease (decrease) in amount recognised for pre-acquisition deferred tax assetIAS 12.81 j DisclosuredocumentationThe increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Total for all business combinations [member]]ifrs-fullChangeInFunctionalCurrencyOfEitherReportingEntityOrSignificantForeignOperationTrue/FalselabelChange in functional currency of either reporting entity or significant foreign operationIAS 21.54 Disclosure, Effective 2027-01-01 IFRS 19.220 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether there is a change in the functional currency of either the reporting entity or a significant foreign operation.ifrs-fullChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriodTrue/FalselabelChange in name of reporting entity or other means of identification from end of preceding reporting period IAS 1 Expiry date 2027-01-01 IAS 1.51 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.27 a Disclosure, Effective 2027-01-01 IFRS 19.128 a Disclosure commentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether there is change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period. ifrs-fullChangeInValueOfForeignCurrencyBasisSpreadsAbstractlabelChange in value of foreign currency basis spreads [abstract]ifrs-fullChangeInValueOfForwardElementsOfForwardContractsAbstractlabelChange in value of forward elements of forward contracts [abstract]ifrs-fullChangeInValueOfTimeValueOfOptionsAbstractlabelChange in value of time value of options [abstract]ifrs-fullChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstractlabelChanges in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]ifrs-fullChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstractlabelChanges in allowance account for credit losses of financial assets [abstract]ifrs-fullChangesInAssetsForInsuranceAcquisitionCashFlowsAbstractlabelChanges in assets for insurance acquisition cash flows [abstract]ifrs-fullChangesInBiologicalAssetsMonetary duration, debitlabelIncrease (decrease) in biological assetsIAS 41.50 Disclosure, Effective 2027-01-01 IFRS 19.273 DisclosuretotalLabelTotal increase (decrease) in biological assetsdocumentationThe increase (decrease) in biological assets. [Refer: Biological assets]ifrs-fullChangesInBiologicalAssetsAbstractlabelChanges in biological assets [abstract]

ifrs-fullChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstractlabelChanges in contingent liabilities recognised in business combination [abstract]ifrs-fullChangesInDeferredTaxLiabilityAssetAbstractlabelChanges in deferred tax liability (asset) [abstract]ifrs-fullChangesInEquityMonetary duration, creditlabelIncrease (decrease) in equity IAS 1 Expiry date 2027-01-01 IAS 1.106 d Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 c Disclosure totalLabelTotal increase (decrease) in equitydocumentationThe increase (decrease) in equity. [Refer: Equity]ifrs-fullChangesInEquityAbstractlabelChanges in equity [abstract]ifrs-fullChangesInExposureToRiskTextlabelDescription of changes in exposure to riskIFRS 7.33 c DisclosuredocumentationThe description of changes in the exposure to risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullChangesInFairValueMeasurementAssetsAbstractlabelChanges in fair value measurement, assets [abstract]ifrs-fullChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstractlabelChanges in fair value measurement, entity's own equity instruments [abstract]ifrs-fullChangesInFairValueMeasurementLiabilitiesAbstractlabelChanges in fair value measurement, liabilities [abstract] ifrs-fullChangesInFairValueOfCreditDerivativeAbstractlabelChanges in fair value of credit derivative [abstract]ifrs-fullChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssetsMonetary duration, debitlabelIncrease (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assetsIFRS 7.9 c DisclosuredocumentationThe increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk ; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets]ifrs-fullChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMonetary durationlabelIncrease (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or lossIFRS 7.9 d DisclosuredocumentationThe increase (decrease) in the fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Financial assets] ifrs-fullChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiabilityMonetary duration, creditlabelIncrease (decrease) in fair value of financial liability, attributable to changes in credit risk of liabilityIFRS 7.10A a Disclosure, Effective 2027-01-01 IFRS 19.46 a DisclosuredocumentationThe increase (decrease) in the fair value of a financial liability that is attributable to changes in the credit risk of that liability. [Refer: Credit risk [member]]ifrs-fullChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssetsMonetary duration, debitlabelIncrease (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assetsExpired 2023-01-01 IFRS 7.9 c DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]]ifrs-fullChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMonetary durationlabelIncrease (decrease) in fair value of credit derivatives or similar instruments related to loans or receivablesExpired 2023-01-01 IFRS 7.9 d DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]]

ifrs-fullChangesInGoodwillMonetary duration, debitlabelIncrease (decrease) in goodwillIFRS 3.B67 d Disclosure, Effective 2027-01-01 IFRS 19.37 DisclosuretotalLabelTotal increase (decrease) in goodwilldocumentationThe increase (decrease) in goodwill. [Refer: Goodwill]ifrs-fullChangesInGoodwillAbstractlabelChanges in goodwill [abstract]ifrs-fullChangesInInsuranceContractsForReconciliationByComponentsAbstractlabelChanges in insurance contracts for reconciliation by components [abstract]ifrs-fullChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstractlabelChanges in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract]ifrs-fullChangesInIntangibleAssetsAndGoodwillAbstractlabelChanges in intangible assets and goodwill [abstract]ifrs-fullChangesInIntangibleAssetsOtherThanGoodwillMonetary duration, debitlabelIncrease (decrease) in intangible assets other than goodwillIAS 38.118 e Disclosure, Effective 2027-01-01 IFRS 19.263 e DisclosuretotalLabelTotal increase (decrease) in intangible assets other than goodwilldocumentationThe increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]ifrs-fullChangesInIntangibleAssetsOtherThanGoodwillAbstractlabelChanges in intangible assets other than goodwill [abstract] ifrs-fullChangesInInventoriesOfFinishedGoodsAndWorkInProgress(Monetary) duration, debitlabel IAS1Decrease (increase) in inventories of finished goods and work in progress IAS 1 Expiry date 2027-01-01 IAS 1.99 Disclosure, Expiry date 2027-01-01 IAS 1.102 Example IFRS18 Effective 2027-01-01 IFRS 18.78 Disclosure negatedLabel IAS1Increase (decrease) in inventories of finished goods and work in progresslabel IFRS18Decrease (increase) in inventories of finished goods and work in progress, operatingnegatedLabel IFRS18Increase (decrease) in inventories of finished goods and work in progress, operatingdocumentation IAS1The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]documentation IFRS18The decrease (increase) in inventories of finished goods and work in progress, in the operating category in the statement of profit or loss. [Refer: Inventories; Current finished goods; Current work in progress]ifrs-fullChangesInInvestmentPropertyMonetary duration, debitlabelIncrease (decrease) in investment propertyIAS 40.76 Disclosure, IAS 40.79 d Disclosure, Effective 2027-01-01 IFRS 19.269 Disclosure, Effective 2027-01-01 IFRS 19.271 d DisclosuretotalLabelTotal increase (decrease) in investment propertydocumentationThe increase (decrease) in investment property. [Refer: Investment property]ifrs-fullChangesInInvestmentPropertyAbstractlabelChanges in investment property [abstract]ifrs-fullChangesInLiabilitiesArisingFromFinancingActivitiesAbstractlabelChanges in liabilities arising from financing activities [abstract] ifrs-fullChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisTextlabelDescription of changes in methods and assumptions used in preparing sensitivity analysisIFRS 7.40 c DisclosuredocumentationThe description of changes in the methods and assumptions used in preparing a sensitivity analysis for the types of market risk to which the entity is exposed. [Refer: Market risk [member]]ifrs-fullChangesInMethodsUsedToMeasureRiskTextlabelDescription of changes in methods used to measure riskIFRS 7.33 c DisclosuredocumentationThe description of changes in methods used to measure risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullChangesInNetAssetsAvailableForBenefitsAbstractlabelChanges in net assets available for benefits [abstract]ifrs-fullChangesInNetDefinedBenefitLiabilityAssetAbstractlabelChanges in net defined benefit liability (asset) [abstract]ifrs-fullChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstractlabelChanges in net defined benefit liability (asset) resulting from expense (income) in profit or loss [abstract]ifrs-fullChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstractlabelChanges in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract]ifrs-fullChangesInNominalAmountOfCreditDerivativeAbstractlabelChanges in nominal amount of credit derivative [abstract]

ifrs-fullChangesInNumberOfSharesOutstandingAbstractlabelChanges in number of shares outstanding [abstract]ifrs-fullChangesInObjectivesPoliciesAndProcessesForManagingRiskTextlabelDescription of changes in objectives, policies and processes for managing riskIFRS 7.33 c DisclosuredocumentationThe description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullChangesInOtherProvisionsMonetary duration, creditlabelIncrease (decrease) in other provisionsIAS 37.84 Disclosure, Effective 2027-01-01 IFRS 19.257 DisclosuretotalLabelTotal increase (decrease) in other provisionsdocumentationThe increase (decrease) in other provisions. [Refer: Other provisions]ifrs-fullChangesInOtherProvisionsAbstractlabelChanges in other provisions [abstract]ifrs-fullChangesInPropertyPlantAndEquipmentMonetary duration, debitlabelIncrease (decrease) in property, plant and equipmentIAS 16.73 e Disclosure, Effective 2027-01-01 IFRS 19.200 e DisclosuretotalLabelTotal increase (decrease) in property, plant and equipmentdocumentationThe increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]ifrs-fullChangesInPropertyPlantAndEquipmentAbstractlabelChanges in property, plant and equipment [abstract]ifrs-fullChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstractlabelChanges in property, plant and equipment, including right-of-use assets [abstract] ifrs-fullChangesInRegulatoryDeferralAccountCreditBalancesAbstractlabelChanges in regulatory deferral account credit balances [abstract]ifrs-fullChangesInRegulatoryDeferralAccountDebitBalancesAbstractlabelChanges in regulatory deferral account debit balances [abstract]ifrs-fullChangesInReimbursementRightsAbstractlabelChanges in reimbursement rights related to defined benefit obligation [abstract]ifrs-fullChangesInReimbursementRightsAtFairValueMonetary duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, at fair valueIAS 19.141 Disclosure, Effective 2027-01-01 IFRS 19.207 DisclosuretotalLabelTotal increase (decrease) in reimbursement rights related to defined benefit obligation, at fair valuedocumentationThe increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value]ifrs-fullChangesInRightofuseAssetsAbstractlabelChanges in right-of-use assets [abstract]ifrs-fullChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMemberMemberlabelChanges in tax rates or tax laws enacted or announced [member]IAS 10.22 h Example, Effective 2027-01-01 IFRS 19.191 h ExampledocumentationThis member stands for changes in tax rates or tax laws enacted or announced.ifrs-fullCharacteristicsOfDefinedBenefitPlansAxisAxislabelCharacteristics of defined benefit plans [axis]IAS 19.138 b ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-fullCharacteristicsOfDefinedBenefitPlansDomainDomain [default]labelCharacteristics of defined benefit plans [domain]IAS 19.138 b ExampledocumentationThis member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the 'Characteristics of defined benefit plans' axis if no other member is used.ifrs-fullCirculationRevenueMonetary duration, creditlabel IAS1Circulation revenue IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Circulation revenue, operatingdocumentation IAS1The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullCircumstancesLeadingToReversalsOfInventoryWritedownTextlabelDescription of circumstances leading to reversals of inventory write-downIAS 2.36 g Disclosuredocumentation IAS1The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down]documentation IFRS18The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down, operating] ifrs-fullClassesOfAcquiredReceivablesAxisAxislabelClasses of acquired receivables [axis]IFRS 3.B64 h DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullClassesOfAcquiredReceivablesDomainDomain [default]labelClasses of acquired receivables [domain]IFRS 3.B64 h DisclosuredocumentationThis member stands for classes of receivables acquired in business combinations. It also represents the standard value for the 'Classes of acquired receivables' axis if no other member is used. [Refer: Total for all business combinations [member]]ifrs-fullClassesOfAssetsAxisAxislabelClasses of assets [axis]IAS 36.126 Disclosure, IAS 36.130 d (ii) Disclosure, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure, Effective 2027-01-01 IFRS 19.115 Disclosure, Effective 2027-01-01 IFRS 19.250 Disclosure, Effective 2027-01-01 IFRS 19.95 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullClassesOfAssetsDomainDomain [default]labelClasses of assets [domain]IAS 36.126 Disclosure, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure, Effective 2027-01-01 IFRS 19.115 Disclosure, Effective 2027-01-01 IFRS 19.250 Disclosure, Effective 2027-01-01 IFRS 19.95 DisclosuredocumentationThis member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of assets' axis if no other member is used.

ifrs-fullClassesOfCashPaymentsAbstractlabelClasses of cash payments from operating activities [abstract]ifrs-fullClassesOfCashReceiptsFromOperatingActivitiesAbstractlabelClasses of cash receipts from operating activities [abstract]ifrs-fullClassesOfContingentLiabilitiesAxisAxislabelClasses of contingent liabilities [axis]IAS 37.86 Disclosure, IFRS 3.B67 c Disclosure, Effective 2027-01-01 IFRS 19.259 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullClassesOfContingentLiabilitiesDomainDomain [default]labelClasses of contingent liabilities [domain]IAS 37.88 Disclosure, IFRS 3.B67 c DisclosuredocumentationThis 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.ifrs-fullClassesOfCurrentInventoriesAlternativeAbstractlabelClasses of current inventories, alternative [abstract]ifrs-fullClassesOfEmployeeBenefitsExpenseAbstractlabelClasses of employee benefits expense [abstract] ifrs-fullClassesOfEntitysOwnEquityInstrumentsAxisAxislabelClasses of entity's own equity instruments [axis]IFRS 13.93 Disclosure, Effective 2027-01-01 IFRS 19.95 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullClassesOfEntitysOwnEquityInstrumentsDomainDomain [default]labelClasses of entity's own equity instruments [domain]IFRS 13.93 Disclosure, Effective 2027-01-01 IFRS 19.95 DisclosuredocumentationThis member stands for equity instruments issued by the entity. It also represents the standard value for the 'Classes of entity's own equity instruments' axis if no other member is used.ifrs-fullClassesOfFinancialAssetsAxisAxislabelClasses of financial assets [axis]IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure, Expiry date 2026-01-01 IFRS 9.7.2.49 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullClassesOfFinancialAssetsDomainDomain [default]labelClasses of financial assets [domain]IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure, Expiry date 2026-01-01 IFRS 9.7.2.49 DisclosuredocumentationThis member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial assets' axis if no other member is used. [Refer: Financial assets]

ifrs-fullClassesOfFinancialInstrumentsAxisAxislabelClasses of financial instruments [axis]IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.71 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullClassesOfFinancialInstrumentsDomainDomain [default]labelClasses of financial instruments [domain]IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.71 DisclosuredocumentationThis member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the 'Classes of financial instruments' axis if no other member is used. [Refer: Financial assets; Financial liabilities]ifrs-fullClassesOfFinancialLiabilitiesAxisAxislabelClasses of financial liabilities [axis]IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullClassesOfFinancialLiabilitiesDomainDomain [default]labelClasses of financial liabilities [domain]IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 DisclosuredocumentationThis member stands for aggregated classes financial liabilities. It also represents the standard value for the 'Classes of financial liabilities' axis if no other member is used. [Refer: Financial liabilities] ifrs-fullClassesOfIntangibleAssetsAndGoodwillAxisAxislabelClasses of intangible assets and goodwill [axis]IAS 38.118 Common practicedocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullClassesOfIntangibleAssetsAndGoodwillDomainDomain [default]labelClasses of intangible assets and goodwill [domain]IAS 38.118 Common practicedocumentationThis member stands for intangible assets and goodwill. It also represents the standard value for the 'Classes of intangible assets and goodwill' axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill]ifrs-fullClassesOfIntangibleAssetsOtherThanGoodwillAxisAxislabelClasses of intangible assets other than goodwill [axis]IAS 38.118 Disclosure, Effective 2027-01-01 IFRS 19.263 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullClassesOfIntangibleAssetsOtherThanGoodwillDomainDomain [default]labelClasses of intangible assets other than goodwill [domain]IAS 38.118 Disclosure, Effective 2027-01-01 IFRS 19.263 DisclosuredocumentationThis member stands for the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used.ifrs-fullClassesOfInventoriesAbstractlabelClasses of current inventories [abstract]ifrs-fullClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxisAxislabelClasses of investments in equity instruments designated at fair value through other comprehensive income [axis]Effective 2026-01-01 IFRS 7.11A DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-fullClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomainDomain [default]labelClasses of investments in equity instruments designated at fair value through other comprehensive income [domain]Effective 2026-01-01 IFRS 7.11A DisclosuredocumentationThis member stands for classes of investments in equity instruments that the entity has designated at fair value through other comprehensive income. It also represents the standard value for the 'Classes of investments in equity instruments designated at fair value through other comprehensive income' axis if no other member is used. [Refer: At fair value [member]; Other comprehensive income]ifrs-fullClassesOfLiabilitiesAxisAxislabelClasses of liabilities [axis]IFRS 13.93 Disclosure, Effective 2027-01-01 IFRS 19.95 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullClassesOfLiabilitiesDomainDomain [default]labelClasses of liabilities [domain]IFRS 13.93 Disclosure, Effective 2027-01-01 IFRS 19.95 DisclosuredocumentationThis member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of liabilities' axis if no other member is used. [Refer: Liabilities]ifrs-fullClassesOfOrdinarySharesAxisAxislabelClasses of ordinary shares [axis]IAS 33.66 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullClassesOfOrdinarySharesDomainDomain [default]labelClasses of ordinary shares [domain]IAS 33.66 DisclosuredocumentationThis member stands for the standard value for the 'Classes of ordinary shares' axis if no other member is used.ifrs-fullClassesOfOtherProvisionsAbstractlabelClasses of other provisions [abstract]ifrs-fullClassesOfOtherProvisionsDomainDomain [default]labelClasses of other provisions [domain]IAS 37.84 Disclosure, Effective 2027-01-01 IFRS 19.257 DisclosuredocumentationThis 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]ifrs-fullClassesOfPlanAssetsFairValueMonetaryAmountsAbstractlabelClasses of plan assets, fair value monetary amounts [abstract]ifrs-fullClassesOfPlanAssetsFairValuePercentageAmountsAbstractlabelClasses of plan assets, fair value percentage amounts [abstract]ifrs-fullClassesOfPropertyPlantAndEquipmentAxisAxislabelClasses of property, plant and equipment [axis]IAS 16.73 Disclosure, Effective 2027-01-01 IFRS 19.200 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullClassesOfPropertyPlantAndEquipmentDomainDomain [default]labelClasses of property, plant and equipment [domain]IAS 16.73 Disclosure, Effective 2027-01-01 IFRS 19.200 DisclosuredocumentationThis member stands for the standard value for the 'Classes of property, plant and equipment' axis if no other member is used.

ifrs-fullClassesOfProvisionsAxisAxislabelClasses of other provisions [axis]IAS 37.84 Disclosure, Effective 2027-01-01 IFRS 19.257 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullClassesOfRegulatoryDeferralAccountBalancesAxisAxislabelClasses of regulatory deferral account balances [axis]IFRS 14.30 c Disclosure, IFRS 14.33 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullClassesOfRegulatoryDeferralAccountBalancesDomainDomain [default]labelClasses of regulatory deferral account balances [domain]IFRS 14.30 c Disclosure, IFRS 14.33 DisclosuredocumentationThis member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents the standard value for the 'Classes of regulatory deferral account balances' axis if no other member is used. [Refer: Regulatory deferral account balances [domain]]ifrs-fullClassesOfShareCapitalAxisAxislabelClasses of share capital [axis] IAS 1 Effective 2027-01-01 IFRS 19.B10 a Disclosure, Expiry date 2027-01-01 IAS 1.79 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.130 a Disclosure, Effective 2027-01-01 IFRS 19.160 a Disclosure documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullClassesOfShareCapitalDomainDomain [default]labelClasses of share capital [domain] IAS 1 Effective 2027-01-01 IFRS 19.B10 a Disclosure, Expiry date 2027-01-01 IAS 1.79 a Disclosure IFRS18 Effective 2027-01-01 IFRS 19.160 a Disclosure, Effective 2027-01-01 IFRS 18.130 a Disclosure documentationThis 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.ifrs-fullClassificationOfAssetsAsHeldForSaleMemberMemberlabelClassification of assets as held for sale [member]IAS 10.22 c Example, Effective 2027-01-01 IFRS 19.191 c ExampledocumentationThis member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]ifrs-fullClassificationOfIncomeAndExpensesFromCashAndCashEquivalentsThatDoNotRelateToProvidingFinancingToCustomersListlabel IFRS18Classification of income and expenses from cash and cash equivalents that do not relate to providing financing to customersEffective 2027-01-01 IFRS 18.56 b (ii) Disclosuredocumentation IFRS18Indicates (operating category investing category) for accounting policy choice for income and expenses from cash and cash equivalents that do not relate to providing financing to customers.ifrs-fullClassificationOfIncomeAndExpensesFromLiabilitiesThatAriseFromTransactionsThatInvolveOnlyRaisingOfFinanceAndDoNotRelateToProvidingFinancingToCustomersListlabel IFRS18Classification of income and expenses from liabilities that arise from transactions that involve only raising of finance and do not relate to providing financing to customersEffective 2027-01-01 IFRS 18.65 a (ii) Disclosuredocumentation IFRS18Indicates (operating category financing category) for accounting policy choice for income and expenses from the liabilities that arise from transactions that involve only raising of finance and do not relate to providing financing to customers.

ifrs-fullClassificationOfLiabilitiesAsCurrentOrNoncurrentMemberMemberlabelClassification of Liabilities as Current or Non-current [member]Expiry date 2026-01-01 IAS 1.139U DisclosuredocumentationThis member stands for Classification of Liabilities as Current or Non-current (Amendments to IAS 1) issued in January 2020 and later amended in July 2020.ifrs-fullClosingForeignExchangeRateDecimal instantlabelClosing foreign exchange rate IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery.ifrs-fullCommencementOfMajorLitigationMemberMemberlabelCommencement of major litigation [member]IAS 10.22 j Example, Effective 2027-01-01 IFRS 19.191 j ExampledocumentationThis member stands for the commencement of major litigation.ifrs-fullCommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroupTextlabelCommentary by management on significant cash and cash equivalent balances held by entity that are not available for use by groupIAS 7.48 Disclosure, Effective 2027-01-01 IFRS 19.171 DisclosuredocumentationThe 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] ifrs-fullCommercialPapersIssuedMonetary instant, creditlabelCommercial papers issued IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of commercial paper issued by the entity.ifrs-fullCommitmentsForDevelopmentOrAcquisitionOfBiologicalAssetsMonetary instant, creditlabelCommitments for development or acquisition of biological assetsIAS 41.49 b DisclosuredocumentationThe amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets]ifrs-fullCommitmentsInRelationToJointVenturesMonetary instant, creditlabelCommitments in relation to joint venturesIFRS 12.23 a DisclosuredocumentationThe commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Total for all joint ventures [member]] ifrs-fullCommitmentsMadeByEntityRelatedPartyTransactionsMonetary durationlabelCommitments made by entity, related party transactionsIAS 24.21 i ExamplecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of related-party commitments made by the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Total for all related parties [member]]

ifrs-fullCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactionsMonetary durationlabelCommitments made on behalf of entity, related party transactionsIAS 24.21 i ExamplecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of related-party commitments made on behalf of the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Total for all related parties [member]] ifrs-fullCommodityPriceRiskMemberMemberlabelCommodity price risk [member]IFRS 7.40 a Example, IFRS 7.IG32 ExampledocumentationThis member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Classes of financial instruments [domain]]ifrs-fullCommunicationAndNetworkEquipmentMemberMemberlabelCommunication and network equipment [member]IAS 16.37 Common practicedocumentationThis member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment]ifrs-fullCommunicationExpenseMonetary duration, debitlabel IAS1Communication expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Communication expense, operatingdocumentation IAS1The amount of expense arising from communication.documentation IFRS18The amount of expense arising from communication, in the operating category in the statement of profit or loss.

ifrs-fullComparativeInformationDoesNotComplyWithIFRS7AndIFRS9True/FalselabelComparative information does not comply with IFRS 7 and IFRS 9IFRS 1.E2 b DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether comparative information is presented that does not comply with IFRS 7 and IFRS 9. Use true if any such comparative information does not comply. Use false if explicitly reporting that all comparative information does comply.ifrs-fullCompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipmentMonetary duration, creditlabel IAS1Compensation from third parties for items of property, plant and equipment that were impaired, lost or given upIAS 16.74A a Disclosurelabel IFRS18Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up, operatingdocumentation IAS1The amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. [Refer: Profit (loss); Property, plant and equipment]documentation IFRS18The amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss, in the operating category in the statement of profit or loss. [Refer: Profit (loss); Property, plant and equipment] ifrs-fullComplianceWithIAS34AndRequirementsInRelatedParagraphsInIFRS19True/FalselabelCompliance with IAS 34 and requirements in related paragraphs in IFRS 19Effective 2027-01-01 IFRS 19.247 DisclosuredocumentationIndicates (true false) whether the entity is compliant with IAS 34 and requirements in related paragraphs in IFRS 19.ifrs-fullComplianceWithIFRSsIfAppliedForInterimFinancialReportTrue/FalselabelCompliance with IFRSs if applied for interim financial reportIAS 34.19 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentation IAS1Indicates (true false) whether the entity is compliant with IFRSs for interim financial report.documentation IFRS18Indicates (true false) whether the entity is compliant with IFRS Accounting Standards for interim financial report.ifrs-fullComponentsOfEquityAxisAxislabelComponents of equity [axis] IAS 1 Expiry date 2027-01-01 IAS 1.106 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 Disclosure documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullComponentsOfEquityDomainDomain [default]labelComponents of equity [domain] IAS 1 Expiry date 2027-01-01 IAS 1.106 Disclosure

IFRS18 Effective 2027-01-01 IFRS 18.107 Disclosure documentationThis 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.ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstractlabelComponents of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstractlabelComponents of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstractlabelComponents of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstractlabelComponents of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract] ifrs-fullComprehensiveIncomeMonetary duration, creditlabelComprehensive income IAS 1 IFRS 1.32 a (ii) Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure, Effective 2027-01-01 IFRS 19.24 b Disclosure, Effective 2027-01-01 IFRS 19.28 a (ii) Disclosure, Expiry date 2027-01-01 IAS 1.106 a Disclosure, Expiry date 2027-01-01 IAS 1.81A c Disclosure, IFRS 1.24 b Disclosure IFRS18 IFRS 1.24 b Disclosure, IFRS 1.32 a (ii) Disclosure, IFRS 12.B10 b Example, Effective 2027-01-01 IFRS 18.107 a Disclosure, Effective 2027-01-01 IFRS 18.86 c Disclosure, Effective 2027-01-01 IFRS 19.24 b Disclosure, Effective 2027-01-01 IFRS 19.28 a (ii) Disclosure, IFRS 12.B12 b (ix) Disclosure totalLabelTotal comprehensive incomedocumentationThe 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.ifrs-fullComprehensiveIncomeAbstractlabelComprehensive income [abstract] ifrs-fullComprehensiveIncomeAttributableToAbstractlabelComprehensive income attributable to [abstract]ifrs-fullComprehensiveIncomeAttributableToNoncontrollingInterestsMonetary duration, creditlabelComprehensive income, attributable to non-controlling interests IAS 1 Expiry date 2027-01-01 IAS 1.106 a Disclosure, Expiry date 2027-01-01 IAS 1.81B b (i) Disclosure IFRS18 Effective 2027-01-01 IFRS 18.87 a Disclosure, Effective 2027-01-01 IFRS 18.107 a Disclosure totalLabelTotal comprehensive income, attributable to non-controlling interestsdocumentationThe amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]ifrs-fullComprehensiveIncomeAttributableToNoncontrollingInterestsContinuingAndDiscontinuedOperationsAbstractlabelComprehensive income attributable to non-controlling interests, continuing and discontinued operations [abstract]ifrs-fullComprehensiveIncomeAttributableToOwnersOfParentMonetary duration, creditlabelComprehensive income, attributable to owners of parent

IAS 1 Expiry date 2027-01-01 IAS 1.81B b (ii) Disclosure, Expiry date 2027-01-01 IAS 1.106 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 a Disclosure, Effective 2027-01-01 IFRS 18.87 b Disclosure totalLabelTotal comprehensive income, attributable to owners of parentdocumentationThe amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income] ifrs-fullComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstractlabelComprehensive income attributable to owners of parent, continuing and discontinued operations [abstract]ifrs-fullComprehensiveIncomeContinuingAndDiscontinuedOperationsAbstractlabelComprehensive income, continuing and discontinued operations [abstract]ifrs-fullComprehensiveIncomeFromContinuingOperationsMonetary duration, creditlabelComprehensive income from continuing operationsIFRS 5.33 d Common practicedocumentationThe comprehensive income from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Comprehensive income]ifrs-fullComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterestsMonetary duration, creditlabelComprehensive income from continuing operations, attributable to non-controlling interestsIFRS 5.33 d Common practicedocumentationThe comprehensive income from continuing operations attributable to non-controlling interests. [Refer: Comprehensive income from continuing operations; Non-controlling interests]ifrs-fullComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParentMonetary duration, creditlabelComprehensive income from continuing operations, attributable to owners of parentIFRS 5.33 d Common practicedocumentationThe comprehensive income from continuing operations attributable to owners of the parent. [Refer: Comprehensive income from continuing operations] ifrs-fullComprehensiveIncomeFromDiscontinuedOperationsMonetary duration, creditlabelComprehensive income from discontinued operationsIFRS 5.33 d Common practicedocumentationThe comprehensive income from discontinued operations. [Refer: Discontinued operations [member]; Comprehensive income]ifrs-fullComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterestsMonetary duration, creditlabelComprehensive income from discontinued operations, attributable to non-controlling interestsIFRS 5.33 d Common practicedocumentationThe comprehensive income from discontinued operations attributable to non-controlling interests. [Refer: Comprehensive income from discontinued operations; Non-controlling interests]ifrs-fullComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParentMonetary duration, creditlabelComprehensive income from discontinued operations, attributable to owners of parentIFRS 5.33 d Common practicedocumentationThe comprehensive income from discontinued operations attributable to owners of the parent. [Refer: Comprehensive income from discontinued operations]ifrs-fullComputerEquipmentMemberMemberlabelComputer equipment [member]IAS 16.37 Common practicedocumentationThis member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]ifrs-fullComputerSoftwareMonetary instant, debitlabelComputer softwareIAS 38.119 c ExampledocumentationThe amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]

ifrs-fullComputerSoftwareMemberMemberlabelComputer software [member]IAS 38.119 c ExampledocumentationThis member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]ifrs-fullConcentrationsOfRiskTextlabelDescription of concentrations of riskIFRS 7.34 c DisclosuredocumentationThe description of concentrations of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullConcentrationsOfRiskAxisAxislabelConcentrations of risk [axis]IFRS 17.127 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullConcentrationsOfRiskDomainDomain [default]labelConcentrations of risk [domain]IFRS 17.127 DisclosuredocumentationThis member stands for the concentrations of risk. It also represents the standard value for the 'Concentrations of risk' axis if no other member is used.ifrs-fullConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRiskPercent instantlabelConfidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial riskIFRS 17.119 DisclosuredocumentationThe confidence level corresponding to the results of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]] ifrs-fullConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRiskPercent instantlabelConfidence level used to determine risk adjustment for non-financial riskIFRS 17.119 DisclosuredocumentationThe confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]ifrs-fullConsensusPricingMemberMemberlabelConsensus pricing [member]IFRS 13.B5 Example, IFRS 13.IE63 ExampledocumentationThis member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]ifrs-fullConsiderationPaidReceivedMonetary duration, creditlabelConsideration paid (received)IAS 7.40 a DisclosuredocumentationThe amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Total for all subsidiaries [member]]ifrs-fullConsolidatedAndSeparateFinancialStatementsAxisAxislabelConsolidated and separate financial statements [axis]IAS 27.4 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullConsolidatedMemberMember [default]labelConsolidated [member] IAS 1 IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, Effective 2027-01-01 IFRS 19.238 a Disclosure, Effective 2027-01-01 IFRS 19.240 a Disclosure, Expiry date 2027-01-01 IAS 1.51 b Disclosure, IAS 27.4 Disclosure

IFRS18 IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure, Effective 2027-01-01 IFRS 18.27 b Disclosure, Effective 2027-01-01 IFRS 19.128 b Disclosure, Effective 2027-01-01 IFRS 19.238 a Disclosure, Effective 2027-01-01 IFRS 19.240 a Disclosure documentationThis 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.ifrs-fullConsolidatedStructuredEntitiesAxisAxislabelConsolidated structured entities [axis]IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullConsolidatedStructuredEntitiesDomainDomain [default]labelConsolidated structured entities [domain]IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities DisclosuredocumentationThis member stands for the standard value for the 'Consolidated structured entities' axis if no other member is used.ifrs-fullConsolidatedStructuredEntitiesMemberMemberlabelTotal for all consolidated structured entities [member]IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities DisclosuredocumentationThis member stands for consolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]]ifrs-fullConstantPrepaymentRateMeasurementInputMemberMemberlabelConstant prepayment rate, measurement input [member]IFRS 13.93 d Example, IFRS 13.IE63 ExampledocumentationThis member stands for the constant prepayment rate used as a measurement input.ifrs-fullConstructionInProgressMonetary instant, debitlabelConstruction in progressIAS 16.37 Common practicedocumentationThe amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]ifrs-fullConstructionInProgressMemberMemberlabelConstruction in progress [member]IAS 16.37 Common practicedocumentationThis 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] ifrs-fullConsumableBiologicalAssetsMemberMemberlabelConsumable biological assets [member]IAS 41.43 ExampledocumentationThis member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. [Refer: Biological assets]ifrs-fullConsumerLoansMonetary instant, debitlabelLoans to consumers

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]ifrs-fullConsumerLoansMemberMemberlabelLoans to consumers [member]IFRS 7.6 Example, IFRS 7.IG20C Example, IFRS 7.IG40B ExampledocumentationThis member stands for loans that are made to individuals for personal use.ifrs-fullContingentAssetsDisclosureIsNotPracticableTrue/FalselabelContingent assets disclosure is not practicableIAS 37.91 Disclosure, Effective 2027-01-01 IFRS 19.261 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the disclosure of information related to 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 is not practicable. ifrs-fullContingentConsiderationMemberMemberlabelContingent consideration [member]IFRS 13.94 Common practicedocumentationThis member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.ifrs-fullContingentConsiderationRecognisedAsOfAcquisitionDateMonetary instant, creditlabelContingent consideration recognised as of acquisition dateIFRS 3.B64 g (i) Disclosure, Effective 2027-01-01 IFRS 19.35 f (i) DisclosuredocumentationThe amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Total for all business combinations [member]]ifrs-fullContingentLiabilitiesDisclosureIsNotPracticableTrue/FalselabelContingent liabilities disclosure is not practicableIAS 37.91 Disclosure, Effective 2027-01-01 IFRS 19.261 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the disclosure of information related to contingent liabilities is not practicable.ifrs-fullContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVenturesMonetary instant, creditlabelContingent liabilities incurred in relation to interests in joint venturesIFRS 12.23 b DisclosuredocumentationThe amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]] ifrs-fullContingentLiabilitiesIncurredInRelationToInterestsInAssociatesMonetary instant, creditlabelContingent liabilities incurred in relation to interests in associatesIFRS 12.23 b DisclosuredocumentationThe amount of contingent liabilities incurred relating to the entity's interests in associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]]ifrs-fullContingentLiabilitiesOfJointVentureMemberMemberlabelContingent liabilities related to joint ventures [member]IAS 37.88 ExampledocumentationThis member stands for contingent liabilities that are related to joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]]ifrs-fullContingentLiabilitiesRecognisedAsOfAcquisitionDate(Monetary) instant, creditlabelContingent liabilities recognised as of acquisition dateIFRS 3.B64 i Example, IFRS 3.IE72 Example, Effective 2027-01-01 IFRS 19.35 g ExamplenegatedLabelContingent liabilities recognised as of acquisition datedocumentationThe amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]ifrs-fullContingentLiabilitiesRecognisedInBusinessCombinationMonetary instant, creditlabelContingent liabilities recognised in business combinationIFRS 3.B67 c DisclosureperiodStartLabelContingent liabilities recognised in business combination at beginning of periodperiodEndLabelContingent liabilities recognised in business combination at end of perioddocumentationThe amount of contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-fullContingentLiabilityArisingFromPostemploymentBenefitObligationsMemberMemberlabelContingent liability arising from post-employment benefit obligations [member]IAS 19.152 Disclosure, Effective 2027-01-01 IFRS 19.215 DisclosuredocumentationThis member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Classes of contingent liabilities [domain]]ifrs-fullContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMemberMemberlabelContingent liability for decommissioning, restoration and rehabilitation costs [member]IAS 37.88 ExampledocumentationThis member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Classes of contingent liabilities [domain]]ifrs-fullContingentLiabilityForGuaranteesMemberMemberlabelContingent liability for guarantees [member]IAS 37.88 Common practicedocumentationThis member stands for a contingent liability for guarantees. [Refer: Classes of contingent liabilities [domain]; Guarantees [member]]ifrs-fullContingentlyIssuableSharesMemberMemberlabelContingently issuable shares [member]IAS 33.70 c ExampledocumentationThis member stands for contingently issuable shares.ifrs-fullContinuingAndDiscontinuedOperationsAxisAxislabelContinuing and discontinued operations [axis]IFRS 5 - Presentation and disclosure DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxisAxislabelContinuing involvement in derecognised financial assets by type of instrument [axis]IFRS 7.B33 ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentDomainDomain [default]labelContinuing involvement in derecognised financial assets by type of instrument [domain]IFRS 7.B33 ExampledocumentationThis member stands for all types of financial instruments. It also represents the standard value for the 'Continuing involvement in derecognised financial assets by type of instrument' axis if no other member is used.ifrs-fullContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxisAxislabelContinuing involvement in derecognised financial assets by type of transfer [axis]IFRS 7.B33 ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferDomainDomain [default]labelContinuing involvement in derecognised financial assets by type of transfer [domain]IFRS 7.B33 ExampledocumentationThis member stands for all types of transfers of financial instruments. It also represents the standard value for the 'Continuing involvement in derecognised financial assets by type of transfer' axis if no other member is used.

ifrs-fullContinuingOperationsMemberMember [default]labelContinuing operations, unless line item indicates otherwise [member]IFRS 5 - Presentation and disclosure DisclosuredocumentationThis member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This meaning may be overridden for line items which are either intrinsically related to discontinued operations (or disposal groups held for sale), or which are typically reported for the aggregate of continuing and discontinued. This member also represents the standard value for the 'Continuing and discontinued operations' axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]]ifrs-fullContractAssetsMonetary instant, debitlabelContract assetsIFRS 15.105 Disclosure, IFRS 15.116 a Disclosure, Effective 2027-01-01 IFRS 19.105 a DisclosureperiodStartLabelContract assets at beginning of periodperiodEndLabelContract assets at end of periodtotalLabelTotal contract assetsdocumentationThe amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance). ifrs-fullContractAssetsAbstractlabelContract assets [abstract]ifrs-fullContractAssetsMemberMemberlabelContract assets [member]IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, Effective 2027-01-01 IFRS 19.66 b (iii) Disclosure, Effective 2027-01-01 IFRS 19.71 b (iii) DisclosuredocumentationThis member stands for contract assets. [Refer: Contract assets]ifrs-fullContractDurationAxisAxislabelContract duration [axis]IFRS 15.B89 e Example, Effective 2027-01-01 IFRS 19.103 e ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullContractDurationDomainDomain [default]labelContract duration [domain]IFRS 15.B89 e Example, Effective 2027-01-01 IFRS 19.103 e ExampledocumentationThis member stands for all durations of contracts with customers. It also represents the standard value for the 'Contract duration' axis if no other member is used.ifrs-fullContractLiabilitiesMonetary instant, creditlabelContract liabilitiesIFRS 15.105 Disclosure, IFRS 15.116 a Disclosure, Effective 2027-01-01 IFRS 19.105 a DisclosureperiodStartLabelContract liabilities at beginning of periodperiodEndLabelContract liabilities at end of periodtotalLabelTotal contract liabilitiesdocumentationThe amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer. ifrs-fullContractLiabilitiesAbstractlabelContract liabilities [abstract]ifrs-fullContractLiabilitiesForPerformanceObligationsSatisfiedOverTimeMonetary instant, creditlabelContract liabilities for performance obligations satisfied over time

IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities; Performance obligations satisfied over time [member]]ifrs-fullContractLiabilitiesRecognisedAsOfAcquisitionDate(Monetary) instant, creditlabelContract liabilities recognised as of acquisition dateIFRS 3.B64 i Common practicenegatedLabelContract liabilities recognised as of acquisition datedocumentationThe amount recognised as of the acquisition date for contract liabilities assumed in a business combination. [Refer: Contract liabilities; Total for all business combinations [member]] ifrs-fullContractsReferencingNaturedependentElectricityDesignatedAsHedgingInstrumentMemberMemberlabelContracts referencing nature-dependent electricity designated as hedging instrument [member] IAS 1 Effective 2026-01-01 IFRS 7.30B Disclosure, Effective 2027-01-01 IFRS 19.64B Disclosure IFRS18 Effective 2027-01-01 IFRS 19.64B Disclosure, Effective 2026-01-01 IFRS 7.30B Disclosure documentationThis member stands for contracts referencing nature-dependent electricity designated in a hedging relationship as hedging instruments.ifrs-fullContractsReferencingNaturedependentElectricityMemberMemberlabelContracts Referencing Nature-dependent Electricity [member]Expiry date 2028-01-01 IFRS 9.7.1.15 DisclosuredocumentationThis member stands for Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 7 and IFRS 9) issued in December 2024.ifrs-fullContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchangedMonetary instant, creditlabelContractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchangedIFRS 7.B11D d ExampledocumentationThe amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial instrument for which gross cash flows are exchanged. [Refer: Derivatives [member]] ifrs-fullContractualCapitalCommitmentsMonetary instant, creditlabelContractual capital commitments IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]ifrs-fullContractualCommitmentsForAcquisitionOfIntangibleAssetsMonetary instant, creditlabelContractual commitments for acquisition of intangible assetsIAS 38.122 e Disclosure, Effective 2027-01-01 IFRS 19.264 e DisclosuredocumentationThe amount of contractual commitments for the acquisition of intangible assets.ifrs-fullContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonetary instant, creditlabelContractual commitments for acquisition of property, plant and equipmentIAS 16.74 c Disclosure, Effective 2027-01-01 IFRS 19.201 b DisclosuredocumentationThe amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]ifrs-fullContractualServiceMarginMonetary instant, creditlabelContractual service marginIFRS 17.109 DisclosuredocumentationThe amount of the contractual service margin. [Refer: Contractual service margin [member]]ifrs-fullContractualServiceMarginMemberMemberlabelContractual service margin [member]IFRS 17.101 c Disclosure, IFRS 17.107 d DisclosuredocumentationThis member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in the group.

ifrs-fullContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMemberMemberlabelContractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member]IFRS 17.114 c DisclosuredocumentationThis member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]ifrs-fullContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMemberMemberlabelContractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]IFRS 17.114 b DisclosuredocumentationThis member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]ifrs-fullContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMemberMemberlabelContractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]IFRS 17.114 a DisclosuredocumentationThis member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service margin [member]] ifrs-fullContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset(Monetary) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employerIAS 19.141 f DisclosurenegatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employerdocumentationThe decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]]ifrs-fullContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset(Monetary) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participantsIAS 19.141 f DisclosurecommentaryGuidanceDecreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a positive value; increases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions by plan participants represent a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value.negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from contributions to plan by plan participantsdocumentationThe decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]]

ifrs-fullContributionsToPlanNetDefinedBenefitLiabilityAsset(Monetary) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from contributions to planIAS 19.141 f Disclosure, Effective 2027-01-01 IFRS 19.207 e DisclosurecommentaryGuidanceDecreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions to plan should be tagged with a positive value; increases should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions to plan represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value.negatedTotalLabelTotal increase (decrease) in net defined benefit liability (asset) resulting from contributions to plandocumentationThe decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]]ifrs-fullContributionsToPlanNetDefinedBenefitLiabilityAssetAbstractlabelContributions to plan, net defined benefit liability (asset) [abstract]ifrs-fullControlMemberMemberlabelControl [member]IAS 24.26 a Disclosure, Effective 2027-01-01 IFRS 19.233 a DisclosuredocumentationThis member stands for control. An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. ifrs-fullConvertibleInstrumentsMemberMemberlabelConvertible instruments [member]IAS 33.70 c Common practicedocumentationThis member stands for convertible instruments.ifrs-fullCopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMonetary instant, debitlabelCopyrights, patents and other industrial property rights, service and operating rightsIAS 38.119 e ExampledocumentationThe amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]ifrs-fullCopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMemberMemberlabelCopyrights, patents and other industrial property rights, service and operating rights [member]IAS 38.119 e ExampledocumentationThis 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]ifrs-fullCorporateDebtInstrumentsHeldMonetary instant, debitlabelCorporate debt instruments held IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of debt instruments, including instruments called debt securities, held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]ifrs-fullCorporateInformationAndStatementOfIFRSComplianceAbstractlabel IAS1Corporate information and statement of IFRS compliance [abstract]label IFRS18Corporate information [abstract]

ifrs-fullCorporateLoansMonetary instant, debitlabelLoans to corporate entities IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]ifrs-fullCorporateLoansMemberMemberlabelLoans to corporate entities [member] IAS 1 IFRS 7.6 Example, IFRS 7.IG20C Example, Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 IFRS 7.IG20C Example, Effective 2027-01-01 IFRS 18.113 c Common practice, IFRS 7.6 Example documentationThis member stands for loans made to corporate entities.ifrs-fullCostApproachMemberMemberlabelCost approach [member]IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure, Effective 2027-01-01 IFRS 19.254 e DisclosuredocumentationThis member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as 'current replacement cost'). ifrs-fullCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelatesToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivitiesMonetary duration, debitlabel IAS1Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity's ordinary activitiesIAS 16.74A b Disclosurelabel IFRS18Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity's ordinary activities, operatingdocumentation IAS1The amount of cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not an output of the entity's ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management.documentation IFRS18The amount of cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not an output of the entity's ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management, in the operating category in the statement of profit or loss.ifrs-fullCostModelMemberMemberlabelCost model [member]IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclosure, Effective 2027-01-01 IFRS 19.200 a Disclosure, Effective 2027-01-01 IFRS 19.264 c (iii) DisclosuredocumentationThis member stands for the cost model. After recognition, an asset is carried at its cost less any accumulated depreciation and any accumulated impairment losses. ifrs-fullCostOfHedgingAbstractlabelCost of hedging [abstract]ifrs-fullCostOfInventoriesRecognisedAsExpenseDuringPeriodMonetary duration, debitlabel IAS1Cost of inventories recognised as expense during periodIAS 2.36 d Disclosure, Effective 2027-01-01 IFRS 19.164 c Disclosurelabel IFRS18Cost of inventories recognised as expense during period, operatingdocumentation IAS1The amount of inventories recognised as an expense during the period. [Refer: Inventories]documentation IFRS18The amount of inventories recognised as an expense during the period, in the operating category in the statement of profit or loss. [Refer: Inventories]ifrs-fullCostOfMerchandiseSoldMonetary duration, debitlabel IAS1Cost of merchandise sold

IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Cost of merchandise sold, operatingdocumentation IAS1The amount of merchandise that was sold during the period and recognised as an expense.documentation IFRS18The amount of merchandise that was sold during the period and recognised as an expense, in the operating category in the statement of profit or loss.ifrs-fullCostOfPurchasedEnergySoldMonetary duration, debitlabel IAS1Cost of purchased energy sold IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Cost of purchased energy sold, operatingdocumentation IAS1The amount of purchased energy that was sold during the period and recognised as an expense.documentation IFRS18The amount of purchased energy that was sold during the period and recognised as an expense, in the operating category in the statement of profit or loss. ifrs-fullCostOfSales(Monetary) duration, debitlabel IAS1Cost of sales IAS 1 Expiry date 2027-01-01 IAS 1.99 Disclosure, Expiry date 2027-01-01 IAS 1.103 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.82 a Disclosure, Effective 2027-01-01 IFRS 18.81 Example commentaryGuidanceThis line item should only be used to tag total 'cost of sales' amounts. It should NOT be used to tag a partial cost of sales, that is, an amount excluding specific expenses classified by an entity as cost of sales. For example, the line item should not be used to tag cost of sales, excluding depreciation when the depreciation amount reflects an expense that the company considers part of cost of sales.negatedLabel IAS1Cost of saleslabel IFRS18Cost of sales, operatingnegatedLabel IFRS18Cost of sales, operatingdocumentation IAS1The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories.documentation IFRS18The amount of all expenses directly or indirectly attributed to the goods or services sold, in the operating category in the statement of profit or loss. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. ifrs-fullCostOfSalesFoodAndBeverageMonetary duration, debitlabel IAS1Cost of sales, food and beverage IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice

label IFRS18Cost of sales, food and beverage, operatingdocumentation IAS1The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]documentation IFRS18The amount of cost of sales attributed to food and beverage, in the operating category in the statement of profit or loss. [Refer: Cost of sales, operating]ifrs-fullCostOfSalesHotelOperationsMonetary duration, debitlabel IAS1Cost of sales, hotel operations IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Cost of sales, hotel operations, operatingdocumentation IAS1The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]documentation IFRS18The amount of cost of sales attributed to hotel operations, in the operating category in the statement of profit or loss. [Refer: Cost of sales, operating]ifrs-fullCostOfSalesMemberMemberlabel IAS1Cost of sales [member]Expiry date 2027-01-01 IAS 1.112 c Common practice, Expiry date 2027-01-01 IAS 1.104 Common practicedocumentationThis member stands for the amount of all expenses directly or indirectly attributed to goods or services sold. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss. ifrs-fullCostOfSalesRoomOccupancyServicesMonetary duration, debitlabel IAS1Cost of sales, room occupancy services IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Cost of sales, room occupancy services, operatingdocumentation IAS1The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]documentation IFRS18The amount of cost of sales attributed to room occupancy services, in the operating category in the statement of profit or loss. [Refer: Cost of sales, operating]ifrs-fullCostsToObtainContractsWithCustomersMemberMemberlabelCosts to obtain contracts with customers [member]IFRS 15.128 a Example, Effective 2027-01-01 IFRS 19.113 a ExampledocumentationThis member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]ifrs-fullCounterpartiesAxisAxislabelCounterparties [axis]IFRS 7.B52 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullCounterpartiesDomainDomain [default]labelCounterparties [domain]IFRS 7.B52 DisclosuredocumentationThis member stands for the parties to the transaction other than the entity. It also represents the standard value for the 'Counterparties' axis if no other member is used. ifrs-fullCountryOfDomicileMemberMemberlabelCountry of domicile [member]IFRS 8.33 a Disclosure, IFRS 8.33 b DisclosuredocumentationThis member stands for the country in which the entity is registered and where it has its legal address or registered office.ifrs-fullCountryOfIncorporationTextlabelCountry of incorporation

IAS 1 Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure IFRS18 Effective 2027-01-01 IFRS 19.141 a Disclosure, Effective 2027-01-01 IFRS 18.116 a Disclosure documentationThe country in which the entity is incorporated.ifrs-fullCountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUseTextlabelCountry of incorporation of entity whose consolidated financial statements have been produced for public useIAS 27.16 a Disclosure, Effective 2027-01-01 IFRS 19.238 a Disclosuredocumentation IAS1The country in which the entity's ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRSs have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]]documentation IFRS18The country in which the entity's ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRS Accounting Standards have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]] ifrs-fullCountryOfIncorporationOfJointOperationTextlabelCountry of incorporation of joint operationIFRS 12.21 a (iii) DisclosuredocumentationThe country in which a joint operation of the entity is incorporated. [Refer: Total for all joint operations [member]]ifrs-fullCountryOfIncorporationOfJointVentureTextlabelCountry of incorporation of joint ventureIAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) DisclosuredocumentationThe country in which a joint venture of the entity is incorporated. [Refer: Total for all joint ventures [member]]ifrs-fullCountryOfIncorporationOrResidenceOfAssociateTextlabelCountry of incorporation of associateIAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) DisclosuredocumentationThe country in which an associate of the entity is incorporated. [Refer: Total for all associates [member]]ifrs-fullCountryOfIncorporationOrResidenceOfSubsidiaryTextlabelCountry of incorporation of subsidiaryIAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure, IFRS 12.19B b DisclosuredocumentationThe country in which a subsidiary of the entity is incorporated. [Refer: Total for all subsidiaries [member]] ifrs-fullCreationDateAxisAxislabelCreation date [axis]IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, Effective 2027-01-01 IFRS 19.178 f (i) Disclosure, Effective 2027-01-01 IFRS 19.179 c (i) Disclosure, Effective 2027-01-01 IFRS 19.186 b (i) DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullCreditCardLoansMonetary instant, debitlabelCredit card loans IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of credit card loans made by the entity.ifrs-fullCreditDerivativeFairValueMonetary instant, debitlabelCredit derivative, fair valueIFRS 7.24G a DisclosureperiodStartLabelCredit derivative, fair value at beginning of periodperiodEndLabelCredit derivative, fair value at end of perioddocumentationThe fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]

ifrs-fullCreditDerivativeNominalAmountMonetary instantlabelCredit derivative, nominal amountIFRS 7.24G a DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]periodStartLabelCredit derivative, nominal amount at beginning of periodperiodEndLabelCredit derivative, nominal amount at end of perioddocumentationThe nominal amount of a credit derivative. [Refer: Derivatives [member]] ifrs-fullCreditExposureMonetary instantlabelCredit exposureExpired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG25 b ExamplecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]. This element should be used to tag non-restated comparative information only.documentationThe amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]

ifrs-fullCreditImpairmentOfFinancialInstrumentsAxisAxislabelCredit impairment of financial instruments [axis]IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.71 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullCreditImpairmentOfFinancialInstrumentsDomainDomain [default]labelCredit impairment of financial instruments [domain]IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.71 DisclosuredocumentationThis member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the 'Credit impairment of financial instruments' axis if no other member is used.ifrs-fullCreditrelatedFeeAndCommissionIncomeMonetary duration, creditlabel IAS1Credit-related fee and commission income IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Credit-related fee and commission income, operatingdocumentation IAS1The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]documentation IFRS18The amount of income recognised from credit-related fees and commissions, in the operating category in the statement of profit or loss. [Refer: Fee and commission income, operating] ifrs-fullCreditRiskMemberMemberlabelCredit risk [member]IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 ExampledocumentationThis member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Classes of financial instruments [domain]]ifrs-fullCreditSpreadMeasurementInputMemberMemberlabelCredit spread, measurement input [member]IFRS 13.93 d Common practicedocumentationThis member stands for the credit spread used as a measurement input.ifrs-fullCumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModelsMonetary duration, creditlabelCumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different modelsIAS 40.75 f (iv) Disclosure, Effective 2027-01-01 IFRS 19.268 c DisclosuredocumentationThe cumulative change in fair value recognised in profit or loss on sales of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used. [Refer: Fair value model [member]; Investment property]ifrs-fullCumulativeEffectAtDateOfInitialApplicationAxisAxislabelCumulative effect at date of initial application [axis]

IAS 1 Expiry date 2027-01-01 IAS 1.106 Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 Common practice documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullCumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeMonetary duration, creditlabelCumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive incomeIFRS 7.11B c DisclosuredocumentationThe cumulative gain (loss) on disposal of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]ifrs-fullCumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategoryMonetary duration, creditlabelCumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category IAS 1 Expiry date 2027-01-01 IAS 1.82 cb Disclosure IFRS18 Effective 2027-01-01 IFRS 18.75 b (v) Disclosure documentationThe cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income] ifrs-fullCumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategoryInvestingMonetary duration, creditlabel IFRS18Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category, investingEffective 2027-01-01 IFRS 18.75 b (v) Disclosuredocumentation IFRS18The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category, in the investing category in the statement of profit or loss. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income]ifrs-fullCumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategoryOperatingMonetary duration, creditlabel IFRS18Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category, operatingEffective 2027-01-01 IFRS 18.75 b (v) Disclosuredocumentation IFRS18The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category, in the operating category in the statement of profit or loss. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income]

ifrs-fullCumulativePreferenceDividendsNotRecognisedMonetary durationlabelCumulative preference dividends not recognised IAS 1 Expiry date 2027-01-01 IAS 1.137 b Disclosure, Effective 2027-01-01 IFRS 19.B17 b Disclosure IFRS18 Effective 2027-01-01 IFRS 19.162 b Disclosure, Effective 2027-01-01 IFRS 18.132 b Disclosure commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of cumulative preference dividends not recognised. ifrs-fullCumulativeUnrecognisedShareOfLossesOfAssociatesMonetary instant, creditlabelCumulative unrecognised share of losses of associatesIFRS 12.22 c DisclosuredocumentationThe cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all associates [member]; Unrecognised share of losses of associates]ifrs-fullCumulativeUnrecognisedShareOfLossesOfJointVenturesMonetary instant, creditlabelCumulative unrecognised share of losses of joint venturesIFRS 12.22 c DisclosuredocumentationThe cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all joint ventures [member]; Unrecognised share of losses of joint ventures]ifrs-fullCumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethodMonetary instant, creditlabelCumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity methodIFRS 11.C4 DisclosuredocumentationThe entity's cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Total for all joint ventures [member]; Cumulative unrecognised share of losses of joint ventures]ifrs-fullCurrencyInWhichInformationIsDisplayedAxisAxislabelCurrency in which information is displayed [axis]IAS 21.57 a DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-fullCurrencyInWhichSupplementaryInformationIsDisplayedMemberMemberlabelCurrency in which supplementary information is displayed [member]IAS 21.57 a DisclosuredocumentationThis member indicates information displayed in a currency that is different from either the entity’s functional currency or its presentation currency.ifrs-fullCurrencyRiskMemberMemberlabelCurrency risk [member]IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms DisclosuredocumentationThis member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Classes of financial instruments [domain]]ifrs-fullCurrencySwapContractMemberMemberlabelCurrency swap contract [member] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for a currency swap contract. [Refer: Swap contract [member]] ifrs-fullCurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilitiesMonetary instant, creditlabelCurrent accruals and current deferred income including current contract liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 Common practice totalLabelTotal current accruals and current deferred income including current contract liabilitiesdocumentationThe amount of current accruals and current deferred income including current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]ifrs-fullCurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstractlabelCurrent accruals and current deferred income including current contract liabilities [abstract]ifrs-fullCurrentAccruedExpensesAndOtherCurrentLiabilitiesMonetary instant, creditlabelCurrent accrued expenses and other current liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities] ifrs-fullCurrentAccruedIncomeIncludingCurrentContractAssetsMonetary instant, debitlabelCurrent accrued income including current contract assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice totalLabelTotal current accrued income including current contract assetsdocumentationThe amount of current accrued income including current contract assets. [Refer: Accrued income including contract assets]ifrs-fullCurrentAccruedIncomeIncludingCurrentContractAssetsAbstractlabelCurrent accrued income including current contract assets [abstract]ifrs-fullCurrentAccruedIncomeOtherThanCurrentContractAssetsMonetary instant, debitlabelCurrent accrued income other than current contract assets

IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets] ifrs-fullCurrentAdvancesMonetary instant, creditlabelCurrent advances received, representing current contract liabilities for performance obligations satisfied at point in time IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current advances received representing current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time]ifrs-fullCurrentAdvancesToSuppliersMonetary instant, debitlabelCurrent advances to suppliers IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of current advances made to suppliers before goods or services are received.ifrs-fullCurrentAgriculturalProduceMonetary instant, debitlabelCurrent agricultural produceIAS 2.37 Common practicedocumentationA classification of current inventory representing the amount of harvested produce of the entity's biological assets. [Refer: Biological assets; Inventories] ifrs-fullCurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityMonetary duration, debitlabelCurrent and deferred tax relating to items credited (charged) directly to equityIAS 12.81 a Disclosure, Effective 2027-01-01 IFRS 19.194 a DisclosuretotalLabelAggregate current and deferred tax relating to items credited (charged) directly to equitydocumentationThe aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Classes of financial instruments [domain]]ifrs-fullCurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstractlabelCurrent and deferred tax relating to items charged or credited directly to equity [abstract]ifrs-fullCurrentAssetsMonetary instant, debitlabelCurrent assets IAS 1 IFRS 12.B10 b Example, IFRS 12.B12 b (i) Disclosure, , Expiry date 2027-01-01 IAS 1.66 Disclosure IFRS18 IFRS 12.B10 b Example, IFRS 12.B12 b (i) Disclosure, , Effective 2027-01-01 IFRS 18.99 Disclosure totalLabelTotal current assetsdocumentationThe 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 (as defined in IAS 7) 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]

ifrs-fullCurrentAssetsAbstractlabelCurrent assets [abstract]ifrs-fullCurrentAssetsLiabilitiesMonetary instant, debitlabelCurrent assets (liabilities) IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice netLabelNet current assets (liabilities)documentationThe amount of current assets less the amount of current liabilities.ifrs-fullCurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersMonetary instant, debitlabelCurrent assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners IAS 1 Expiry date 2027-01-01 IAS 1.66 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.99 Disclosure totalLabelTotal current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to ownersdocumentationThe amount of current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Current assets; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale; Non-current assets or disposal groups classified as held for distribution to owners]ifrs-fullCurrentAssetsRecognisedAsOfAcquisitionDateMonetary instant, debitlabelCurrent assets recognised as of acquisition dateIFRS 3.B64 i Common practicedocumentationThe amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Total for all business combinations [member]] ifrs-fullCurrentBiologicalAssetsMonetary instant, debitlabelCurrent biological assets IAS 1 Expiry date 2027-01-01 IAS 1.54 f Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 h Disclosure documentationThe amount of current biological assets. [Refer: Biological assets]ifrs-fullCurrentBiologicalAssetsMemberMemberlabelCurrent biological assets [member]IAS 41.50 Common practicedocumentationThis member stands for current biological assets. [Refer: Biological assets]ifrs-fullCurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssuedMonetary instant, creditlabelCurrent bonds issued and current portion of non-current bonds issued IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]ifrs-fullCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsMonetary instant, creditlabelCurrent borrowings and current portion of non-current borrowings IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice totalLabelTotal current borrowings and current portion of non-current borrowingsdocumentationThe amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]ifrs-fullCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstractlabelCurrent borrowings and current portion of non-current borrowings [abstract]

ifrs-fullCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstractlabelCurrent borrowings and current portion of non-current borrowings, by type [abstract]ifrs-fullCurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssuedMonetary instant, creditlabelCurrent commercial papers issued and current portion of non-current commercial papers issued IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]ifrs-fullCurrentContractAssetsMonetary instant, debitlabelCurrent contract assetsIFRS 15.105 DisclosuredocumentationThe amount of current contract assets. [Refer: Contract assets]ifrs-fullCurrentContractLiabilitiesMonetary instant, creditlabelCurrent contract liabilitiesIFRS 15.105 DisclosuretotalLabelTotal current contract liabilitiesdocumentationThe amount of current contract liabilities. [Refer: Contract liabilities]ifrs-fullCurrentContractLiabilitiesAbstractlabelCurrent contract liabilities [abstract] ifrs-fullCurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTimeMonetary instant, creditlabelCurrent contract liabilities for performance obligations satisfied over time IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time]ifrs-fullCurrentCrudeOilMonetary instant, debitlabelCurrent crude oilIAS 2.37 Common practicedocumentationA classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]ifrs-fullCurrentDebtInstrumentsIssuedMonetary instant, creditlabelCurrent debt instruments issued IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current debt instruments issued. [Refer: Debt instruments issued] ifrs-fullCurrentDeferredIncomeIncludingCurrentContractLiabilitiesMonetary instant, creditlabelCurrent deferred income including current contract liabilities IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 Common practice totalLabelTotal current deferred income including current contract liabilitiesdocumentationThe amount of current deferred income including current contract liabilities. [Refer: Deferred income including contract liabilities]ifrs-fullCurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstractlabelCurrent deferred income including current contract liabilities [abstract]ifrs-fullCurrentDeferredIncomeOtherThanCurrentContractLiabilitiesMonetary instant, creditlabelCurrent deferred income other than current contract liabilities

IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current deferred income other than current contract liabilities. [Refer: Deferred income other than contract liabilities] ifrs-fullCurrentDepositsFromCustomersMonetary instant, creditlabelCurrent deposits from customers IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current deposits from customers. [Refer: Deposits from customers]ifrs-fullCurrentDerivativeFinancialAssetsMonetary instant, debitlabelCurrent derivative financial assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current derivative financial assets. [Refer: Derivative financial assets]ifrs-fullCurrentDerivativeFinancialLiabilitiesMonetary instant, creditlabelCurrent derivative financial liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current derivative financial liabilities. [Refer: Derivative financial liabilities] ifrs-fullCurrentDividendPayablesMonetary instant, creditlabelCurrent dividend payables IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current dividend payables. [Refer: Dividend payables]ifrs-fullCurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMemberMemberlabelCurrent estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]IFRS 13.B36 d ExampledocumentationThis member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.ifrs-fullCurrentExciseTaxPayablesMonetary instant, creditlabelCurrent excise tax payables IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of current excise tax payables. [Refer: Excise tax payables]ifrs-fullCurrentFinanceLeaseReceivablesMonetary instant, debitlabelCurrent finance lease receivables IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current finance lease receivables. [Refer: Finance lease receivables] ifrs-fullCurrentFinancialAssetsMonetary instant, debitlabelCurrent financial assetsIFRS 7.25 DisclosuretotalLabelTotal current financial assetsdocumentationThe amount of current financial assets. [Refer: Financial assets]ifrs-fullCurrentFinancialAssetsAtAmortisedCostMonetary instant, debitlabelCurrent financial assets at amortised costIFRS 7.8 f Disclosure, Effective 2027-01-01 IFRS 19.44 c DisclosuredocumentationThe amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]ifrs-fullCurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeMonetary instant, debitlabelCurrent financial assets at fair value through other comprehensive incomeIFRS 7.8 h Disclosure, Effective 2027-01-01 IFRS 19.44 e DisclosuretotalLabelTotal current financial assets at fair value through other comprehensive incomedocumentationThe amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]ifrs-fullCurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstractlabelCurrent financial assets at fair value through other comprehensive income [abstract]ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossMonetary instant, debitlabelCurrent financial assets at fair value through profit or lossIFRS 7.8 a Disclosure, Effective 2027-01-01 IFRS 19.44 a DisclosuretotalLabelTotal current financial assets at fair value through profit or lossdocumentationThe amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]

ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstractlabelCurrent financial assets at fair value through profit or loss [abstract]ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingMonetary instant, debitlabelCurrent financial assets at fair value through profit or loss, classified as held for trading IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionMonetary instant, debitlabelCurrent financial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyIFRS 7.8 a DisclosuredocumentationThe amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueMonetary instant, debitlabelCurrent financial assets at fair value through profit or loss, mandatorily measured at fair valueIFRS 7.8 a DisclosuredocumentationThe amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsMonetary instant, debitlabelCurrent financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instrumentsIFRS 7.8 a DisclosuredocumentationThe amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesMonetary instant, debitlabelCurrent financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilitiesIFRS 7.8 a DisclosuredocumentationThe amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]ifrs-fullCurrentFinancialAssetsAvailableforsaleMonetary instant, debitlabelCurrent financial assets available-for-saleExpired 2023-01-01 IFRS 7.8 d DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]

ifrs-fullCurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMonetary instant, debitlabelCurrent financial assets measured at fair value through other comprehensive incomeIFRS 7.8 h Disclosure, Effective 2027-01-01 IFRS 19.44 e (i) DisclosuredocumentationThe amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]ifrs-fullCurrentFinancialLiabilitiesMonetary instant, creditlabelCurrent financial liabilitiesIFRS 7.25 DisclosuretotalLabelTotal current financial liabilitiesdocumentationThe amount of current financial liabilities. [Refer: Financial liabilities]ifrs-fullCurrentFinancialLiabilitiesAtAmortisedCostMonetary instant, creditlabelCurrent financial liabilities at amortised costIFRS 7.8 g Disclosure, Effective 2027-01-01 IFRS 19.44 d DisclosuredocumentationThe amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossMonetary instant, creditlabelCurrent financial liabilities at fair value through profit or lossIFRS 7.8 e Disclosure, Effective 2027-01-01 IFRS 19.44 b DisclosuretotalLabelTotal current financial liabilities at fair value through profit or lossdocumentationThe amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractlabelCurrent financial liabilities at fair value through profit or loss [abstract] ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingMonetary instant, creditlabelCurrent financial liabilities at fair value through profit or loss, classified as held for tradingIFRS 7.8 e Disclosure, Effective 2027-01-01 IFRS 19.44 b (ii) DisclosuredocumentationThe amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Current financial liabilities at fair value through profit or loss]ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionMonetary instant, creditlabelCurrent financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyIFRS 7.8 e Disclosure, Effective 2027-01-01 IFRS 19.44 b (i) DisclosuredocumentationThe amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]ifrs-fullCurrentFoodAndBeverageMonetary instant, debitlabelCurrent food and beverageIAS 2.37 Common practicedocumentationA classification of current inventory representing the amount of food and beverage. [Refer: Inventories]ifrs-fullCurrentFuelMonetary instant, debitlabelCurrent fuelIAS 2.37 Common practicedocumentationA classification of current inventory representing the amount of fuel. [Refer: Inventories]

ifrs-fullCurrentGovernmentGrantsMonetary instant, creditlabelCurrent government grants IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Government grants]ifrs-fullCurrentHeldtomaturityInvestmentsMonetary instant, debitlabelCurrent held-to-maturity investmentsExpired 2023-01-01 IFRS 7.8 b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]ifrs-fullCurrentInterestPayableMonetary instant, creditlabelCurrent interest payable IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of current interest payable. [Refer: Interest payable]ifrs-fullCurrentInterestReceivableMonetary instant, debitlabelCurrent interest receivable IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of current interest receivable. [Refer: Interest receivable] ifrs-fullCurrentInventoriesArisingFromExtractiveActivitiesAbstractlabelCurrent inventories arising from extractive activities [abstract]ifrs-fullCurrentInventoriesHeldForSaleMonetary instant, debitlabelCurrent inventories held for saleIAS 2.37 Common practicedocumentationA classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]ifrs-fullCurrentInventoriesInTransitMonetary instant, debitlabelCurrent inventories in transitIAS 2.37 Common practicedocumentationA classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]ifrs-fullCurrentInvestmentsMonetary instant, debitlabelCurrent investments IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current investments.ifrs-fullCurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeMonetary instant, debitlabelCurrent investments in equity instruments designated at fair value through other comprehensive incomeIFRS 7.8 h Disclosure, Effective 2027-01-01 IFRS 19.44 e (ii) DisclosuredocumentationThe amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income] ifrs-fullCurrentLeaseLiabilitiesMonetary instant, creditlabelCurrent lease liabilitiesIFRS 16.47 b DisclosuredocumentationThe amount of current lease liabilities. [Refer: Lease liabilities]ifrs-fullCurrentLiabilities(Monetary) instant, creditlabelCurrent liabilities IAS 1 IFRS 12.B12 b (iii) Disclosure, Expiry date 2027-01-01 IAS 1.69 Disclosure, IFRS 12.B10 b Example

IFRS18 IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure, Effective 2027-01-01 IFRS 18.101 Disclosure negatedLabelCurrent liabilitiestotalLabelTotal current liabilitiesdocumentationThe 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 the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.ifrs-fullCurrentLiabilitiesAbstractlabelCurrent liabilities [abstract]ifrs-fullCurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleMonetary instant, creditlabelCurrent liabilities other than liabilities included in disposal groups classified as held for sale IAS 1 Expiry date 2027-01-01 IAS 1.69 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.101 Disclosure totalLabelTotal current liabilities other than liabilities included in disposal groups classified as held for saledocumentationThe amount of current liabilities other than liabilities included in disposal groups classified as held for sale. [Refer: Current liabilities; Disposal groups classified as held for sale [member]; Liabilities included in disposal groups classified as held for sale] ifrs-fullCurrentLiabilitiesRecognisedAsOfAcquisitionDate(Monetary) instant, creditlabelCurrent liabilities recognised as of acquisition dateIFRS 3.B64 i Common practicenegatedLabelCurrent liabilities recognised as of acquisition datedocumentationThe amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Total for all business combinations [member]]ifrs-fullCurrentLoansAndReceivablesMonetary instant, debitlabelCurrent loans and receivablesExpired 2023-01-01 IFRS 7.8 c DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of current loans and receivables. [Refer: Loans and receivables]ifrs-fullCurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceivedMonetary instant, creditlabelCurrent loans received and current portion of non-current loans received IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]ifrs-fullCurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServicesMonetary instant, debitlabelCurrent materials and supplies to be consumed in production process or rendering servicesIAS 2.37 Common practicedocumentationA classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories] ifrs-fullCurrentMemberMemberlabelCurrent [member]IFRS 7.35N Example, IFRS 7.IG20D ExampledocumentationThis member stands for a current time band.ifrs-fullCurrentNaturalGasMonetary instant, debitlabelCurrent natural gasIAS 2.37 Common practicedocumentationA classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]ifrs-fullCurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateralMonetary instant, debitlabelCurrent non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateralIFRS 9.3.2.23 a DisclosuredocumentationThe 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.ifrs-fullCurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssuedMonetary instant, creditlabelCurrent notes and debentures issued and current portion of non-current notes and debentures issued

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]ifrs-fullCurrentOreStockpilesMonetary instant, debitlabelCurrent ore stockpilesIAS 2.37 Common practicedocumentationA classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories] ifrs-fullCurrentPackagingAndStorageMaterialsMonetary instant, debitlabelCurrent packaging and storage materialsIAS 2.37 Common practicedocumentationA classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]ifrs-fullCurrentPayablesForPurchaseOfEnergyMonetary instant, creditlabelCurrent payables for purchase of energy IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]ifrs-fullCurrentPayablesForPurchaseOfNoncurrentAssetsMonetary instant, creditlabelCurrent payables for purchase of non-current assets IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]ifrs-fullCurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTaxMonetary instant, creditlabelCurrent payables on social security and taxes other than income tax IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax] ifrs-fullCurrentPetroleumAndPetrochemicalProductsMonetary instant, debitlabelCurrent petroleum and petrochemical productsIAS 2.37 Common practicedocumentationA classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]ifrs-fullCurrentPortionOfLongtermBorrowingsMonetary instant, creditlabelCurrent portion of non-current borrowings IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe current portion of non-current borrowings. [Refer: Borrowings]ifrs-fullCurrentPrepaidExpensesMonetary instant, debitlabelCurrent prepaid expenses IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.ifrs-fullCurrentPrepaymentsMonetary instant, debitlabelCurrent prepayments IAS 1 Effective 2027-01-01 IFRS 19.B9 b Example, Expiry date 2027-01-01 IAS 1.78 b Example

IFRS18 Effective 2027-01-01 IFRS 18.B111 b Example totalLabelTotal current prepaymentsdocumentationThe amount of current prepayments. [Refer: Prepayments] ifrs-fullCurrentPrepaymentsAbstractlabelCurrent prepayments [abstract]ifrs-fullCurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssetsMonetary instant, debitlabelCurrent prepayments and current accrued income including current contract assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 Common practice totalLabelTotal current prepayments and current accrued income including current contract assetsdocumentationThe amount of current prepayments and current accrued income including current contract assets. [Refer: Prepayments; Accrued income including contract assets]ifrs-fullCurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssetsAbstractlabelCurrent prepayments and current accrued income including current contract assets [abstract]ifrs-fullCurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssetsMonetary instant, debitlabelCurrent prepayments and current accrued income other than current contract assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice totalLabelTotal current prepayments and current accrued income other than current contract assetsdocumentationThe amount of current prepayments and current accrued income, other than current contract assets. [Refer: Prepayments; Accrued income other than contract assets] ifrs-fullCurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssetsAbstractlabelCurrent prepayments and current accrued income other than current contract assets [abstract]ifrs-fullCurrentPrepaymentsAndOtherCurrentAssetsMonetary instant, debitlabelCurrent prepayments and other current assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]ifrs-fullCurrentProgrammingAssetsMonetary instant, debitlabelCurrent programming assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current programming assets. [Refer: Programming assets]ifrs-fullCurrentProvisionsMonetary instant, creditlabelCurrent provisions IAS 1 Expiry date 2027-01-01 IAS 1.54 l Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 n Disclosure totalLabelTotal current provisionsdocumentationThe amount of current provisions, including provisions for employee benefits. [Refer: Provisions] ifrs-fullCurrentProvisionsAbstractlabelCurrent provisions [abstract]ifrs-fullCurrentProvisionsForEmployeeBenefitsMonetary instant, creditlabelCurrent provisions for employee benefits

IAS 1 Effective 2027-01-01 IFRS 19.B9 e Disclosure, Expiry date 2027-01-01 IAS 1.78 d Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B111 e Disclosure documentationThe amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]ifrs-fullCurrentRawMaterialsAndCurrentProductionSuppliesMonetary instant, debitlabelCurrent raw materials and current production suppliesIAS 2.37 Common practicetotalLabelTotal current raw materials and current production suppliesdocumentationA classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]ifrs-fullCurrentRawMaterialsAndCurrentProductionSuppliesAbstractlabelCurrent raw materials and current production supplies [abstract] ifrs-fullCurrentReceivablesDueFromAssociatesMonetary instant, debitlabelCurrent receivables due from associates IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of current receivables due from associates. [Refer: Total for all associates [member]]ifrs-fullCurrentReceivablesDueFromJointVenturesMonetary instant, debitlabelCurrent receivables due from joint ventures IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of current receivables due from joint ventures. [Refer: Total for all joint ventures [member]]ifrs-fullCurrentReceivablesFromContractsWithCustomersMonetary instant, debitlabelCurrent receivables from contracts with customersIFRS 15.105 DisclosuredocumentationThe amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]ifrs-fullCurrentReceivablesFromRentalOfPropertiesMonetary instant, debitlabelCurrent receivables from rental of properties IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of current receivables from rental of properties. [Refer: Receivables from rental of properties] ifrs-fullCurrentReceivablesFromSaleOfPropertiesMonetary instant, debitlabelCurrent receivables from sale of properties IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]ifrs-fullCurrentReceivablesFromTaxesOtherThanIncomeTaxMonetary instant, debitlabelCurrent receivables from taxes other than income tax IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]ifrs-fullCurrentRecognisedAssetsDefinedBenefitPlanMonetary instant, debitlabelCurrent net defined benefit asset IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice

IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current net defined benefit asset. [Refer: Net defined benefit asset]ifrs-fullCurrentRecognisedLiabilitiesDefinedBenefitPlanMonetary instant, creditlabelCurrent net defined benefit liability IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current net defined benefit liability. [Refer: Net defined benefit liability] ifrs-fullCurrentRefundsProvisionMonetary instant, creditlabelCurrent refunds provisionIAS 37.87 Example, IAS 37 - Example 4 Refunds policy ExampledocumentationThe amount of current provision for refunds. [Refer: Refunds provision]ifrs-fullCurrentRestrictedCashAndCashEquivalentsMonetary instant, debitlabelCurrent restricted cash and cash equivalents IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]ifrs-fullCurrentRetentionPayablesMonetary instant, creditlabelCurrent retention payables IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of current retention payables. [Refer: Retention payables]ifrs-fullCurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceivedMonetary instant, creditlabelCurrent secured bank loans received and current portion of non-current secured bank loans received IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received] ifrs-fullCurrentServiceCostDefinedBenefitPlansMonetary duration, debitlabel IAS1Current service cost, defined benefit plansIAS 19.135 b Common practicelabel IFRS18Current service cost, defined benefit plans, operatingdocumentation IAS1The expense of employee service in the current period arising from defined benefit plans. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase in net defined benefit liability (asset) resulting from current service cost]documentation IFRS18The expense of employee service in the current period arising from defined benefit plans, in the operating category in the statement of profit or loss. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans, operating] [Contrast: Increase in net defined benefit liability (asset) resulting from current service cost]ifrs-fullCurrentServiceCostNetDefinedBenefitLiabilityAssetMonetary duration, creditlabelIncrease in net defined benefit liability (asset) resulting from current service costIAS 19.141 a Disclosure, Effective 2027-01-01 IFRS 19.207 a DisclosuredocumentationThe increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]ifrs-fullCurrentTaxAssetsMonetary instant, debitlabelCurrent tax assets

IAS 1 Expiry date 2027-01-01 IAS 1.54 n Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 q Disclosure documentationThe 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. ifrs-fullCurrentTaxAssetsCurrentMonetary instant, debitlabelCurrent tax assets, current IAS 1 Expiry date 2027-01-01 IAS 1.54 n Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 q Disclosure documentationThe current amount of current tax assets. [Refer: Current tax assets]ifrs-fullCurrentTaxAssetsNoncurrentMonetary instant, debitlabelCurrent tax assets, non-current IAS 1 Expiry date 2027-01-01 IAS 1.54 n Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 q Disclosure documentationThe non-current amount of current tax assets. [Refer: Current tax assets]ifrs-fullCurrentTaxExpenseIncomeMonetary duration, debitlabel IAS1Current tax expense (income)IAS 12.80 a Example, Effective 2027-01-01 IFRS 19.193 a Examplelabel IFRS18Current tax expense (income), income taxesdocumentation IAS1The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.documentation IFRS18The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period, in the income taxes category in the statement of profit or loss. ifrs-fullCurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsMonetary duration, debitlabel IAS1Current tax expense (income) and adjustments for current tax of prior periodsIAS 12.80 Common practicetotalLabel IAS1Total current tax expense (income) and adjustments for current tax of prior periodslabel IFRS18Current tax expense (income) and adjustments for current tax of prior periods, income taxestotalLabel IFRS18Total current tax expense (income) and adjustments for current tax of prior periods, income taxesdocumentation IAS1The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods]documentation IFRS18The amount of current tax expense (income) and adjustments for the current tax of prior periods, in the income taxes category in the statement of profit or loss. [Refer: Current tax expense (income), income taxes; Adjustments for current tax of prior periods, income taxes]ifrs-fullCurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstractlabelCurrent tax expense (income) and adjustments for current tax of prior periods [abstract]ifrs-fullCurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxesMonetary duration, debitlabelCurrent tax expense (income), related to Pillar Two income taxesIAS 12.88B Disclosure, Effective 2027-01-01 IFRS 19.197 DisclosuredocumentationThe amount of current tax expense (income) related to Pillar Two income taxes. ifrs-fullCurrentTaxLiabilitiesMonetary instant, creditlabelCurrent tax liabilities

IAS 1 Expiry date 2027-01-01 IAS 1.54 n Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 q Disclosure documentationThe 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.ifrs-fullCurrentTaxLiabilitiesCurrentMonetary instant, creditlabelCurrent tax liabilities, current IAS 1 Expiry date 2027-01-01 IAS 1.54 n Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 q Disclosure documentationThe current amount of current tax liabilities. [Refer: Current tax liabilities]ifrs-fullCurrentTaxLiabilitiesNoncurrentMonetary instant, creditlabelCurrent tax liabilities, non-current IAS 1 Expiry date 2027-01-01 IAS 1.54 n Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 q Disclosure documentationThe non-current amount of current tax liabilities. [Refer: Current tax liabilities] ifrs-fullCurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquityMonetary duration, debitlabelCurrent tax relating to items credited (charged) directly to equityIAS 12.81 a Disclosure, Effective 2027-01-01 IFRS 19.194 a DisclosuredocumentationThe amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Classes of financial instruments [domain]]ifrs-fullCurrentTradeReceivablesMonetary instant, debitlabelCurrent trade receivables IAS 1 Expiry date 2027-01-01 IAS 1.78 b Example, Effective 2027-01-01 IFRS 19.B9 b Example, Expiry date 2027-01-01 IAS 1.68 Example IFRS18 Effective 2027-01-01 IFRS 18.B95 Example, Effective 2027-01-01 IFRS 18.B111 b Example documentationThe amount of current trade receivables. [Refer: Trade receivables] ifrs-fullCurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceivedMonetary instant, creditlabelCurrent unsecured bank loans received and current portion of non-current unsecured bank loans received IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]ifrs-fullCurrentValueAddedTaxPayablesMonetary instant, creditlabelCurrent value added tax payables IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of current value added tax payables. [Refer: Value added tax payables]ifrs-fullCurrentValueAddedTaxReceivablesMonetary instant, debitlabelCurrent value added tax receivables IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice

IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of current value added tax receivables. [Refer: Value added tax receivables] ifrs-fullCurrentWarrantLiabilityMonetary instant, creditlabelCurrent warrant liability IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current warrant liabilities. [Refer: Warrant liability]ifrs-fullCustomerrelatedIntangibleAssetsMemberMemberlabelCustomer-related intangible assets [member]IAS 38.119 Common practicedocumentationThis member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer relationships.ifrs-fullCustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDateMonetary instant, debitlabelCustomer-related intangible assets recognised as of acquisition dateIFRS 3.B64 i Common practicedocumentationThe amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Total for all business combinations [member]]ifrs-fullDateAsAtWhichEntityPlansToApplyNewIFRSInitiallyDatelabelDate as at which entity plans to apply new IFRS initiallyIAS 8.31 d Example, Effective 2027-01-01 IFRS 19.181 d Exampledocumentation IAS1The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.documentation IFRS18The date on which the entity plans to apply a new IFRS Accounting Standard that has been issued but is not yet effective. ifrs-fullDateByWhichApplicationOfNewIFRSIsRequiredDatelabelDate by which application of new IFRS is requiredIAS 8.31 c Example, Effective 2027-01-01 IFRS 19.181 c Exampledocumentation IAS1The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.documentation IFRS18The date by which the entity is required to apply a new IFRS Accounting Standard that has been issued but is not yet effective.ifrs-fullDatedSubordinatedLiabilitiesMonetary instant, creditlabelDated subordinated liabilities IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]ifrs-fullDateOfAcquisition2013DatelabelDate of acquisitionIFRS 3.B64 b Disclosure, Effective 2027-01-01 IFRS 19.35 b DisclosuredocumentationThe date on which the acquirer obtains control of the acquiree in a business combination.ifrs-fullDateOfAuthorisationForIssueOfFinancialStatements2013DatelabelDate of authorisation for issue of financial statementsIAS 10.17 Disclosure, Effective 2027-01-01 IFRS 19.188 DisclosuredocumentationThe date on which financial statements are authorised for issue. ifrs-fullDateOfEndOfReportingPeriod2013DatelabelDate of end of reporting period

IAS 1 Expiry date 2027-01-01 IAS 1.51 c Disclosure IFRS18 Effective 2027-01-01 IFRS 19.128 c Disclosure, Effective 2027-01-01 IFRS 18.27 c Disclosure documentationThe date of the end of the reporting period.ifrs-fullDateOfEndOfReportingPeriodOfFinancialStatementsOfAssociateDatelabelDate of end of reporting period of financial statements of associateIFRS 12.22 b (i) DisclosuredocumentationThe date of the end of the reporting period of the financial statements of an associate.ifrs-fullDateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013DatelabelDate of end of reporting period of financial statements of joint ventureIFRS 12.22 b (i) DisclosuredocumentationThe date of the end of the reporting period of the financial statements of a joint venture.ifrs-fullDateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiaryDatelabelDate of end of reporting period of financial statements of subsidiaryIFRS 12.11 a Disclosure, Effective 2027-01-01 IFRS 19.76 DisclosuredocumentationThe date of the end of the reporting period of the financial statements of a subsidiary.ifrs-fullDateOfGrantOfSharebasedPaymentArrangementTextlabelDate of grant of share-based payment arrangementIFRS 2.45 a Example, IFRS 2.IG23 Example, Effective 2027-01-01 IFRS 19.31 a ExampledocumentationThe date on which share-based payment arrangements are granted. [Refer: Types of share-based payment arrangements [domain]] ifrs-fullDateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModelDatelabelDate of reclassification of financial assets due to change in business modelIFRS 7.12B a Disclosure, Effective 2027-01-01 IFRS 19.47 a DisclosuredocumentationThe date of the reclassification of financial assets due to a change in the entity's business model for managing financial assets. [Refer: Financial assets]ifrs-fullDebtInstrumentsAmountContributedToFairValueOfPlanAssetsMonetary instant, debitlabelDebt instruments, amount contributed to fair value of plan assetsIAS 19.142 c Example, Effective 2027-01-01 IFRS 19.208 b ExampledocumentationThe amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]ifrs-fullDebtInstrumentsHeldMonetary instant, debitlabelDebt instruments held IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice totalLabelTotal debt instruments helddocumentationThe amount of instruments representing indebtedness, including instruments called debt securities, held by the entity.ifrs-fullDebtInstrumentsHeldAbstractlabelDebt instruments held [abstract] ifrs-fullDebtInstrumentsHeldAtAmortisedCostMonetary instant, debitlabelDebt instruments held at amortised cost IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of instruments representing indebtedness held by the entity at amortised cost. [Refer: Debt instruments held; Financial assets at amortised cost]ifrs-fullDebtInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingMonetary instant, debitlabelDebt instruments held at fair value through profit or loss, classified as held for trading

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of instruments representing indebtedness held by the entity at fair value through profit or loss classified as held for trading. [Refer: Debt instruments held; Financial assets at fair value through profit or loss, classified as held for trading]ifrs-fullDebtInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTradingMonetary instant, debitlabelDebt instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of instruments representing indebtedness held by the entity that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Debt instruments held; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] ifrs-fullDebtInstrumentsHeldMeasuredAtFairValueThroughOtherComprehensiveIncomeMonetary instant, debitlabelDebt instruments held measured at fair value through other comprehensive income IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of instruments representing indebtedness held by the entity that are measured at fair value through other comprehensive income. [Refer: Debt instruments held; Financial assets measured at fair value through other comprehensive income]ifrs-fullDebtInstrumentsIssuedAtAmortisedCostMonetary instant, creditlabelDebt instruments issued at amortised cost IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of instruments issued by the entity that represent indebtedness at amortised cost. [Refer: Financial liabilities at amortised cost]ifrs-fullDebtInstrumentsIssuedAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequentlyMonetary instant, creditlabelDebt instruments issued at fair value through profit or loss, designated upon initial recognition or subsequently IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of instruments issued by the entity that represent indebtedness at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-fullDebtInstrumentsPercentageContributedToFairValueOfPlanAssetsPercent instantlabelDebt instruments, percentage contributed to fair value of plan assetsIAS 19.142 c Common practicedocumentationThe percentage instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Debt instruments, amount contributed to fair value of plan assets]ifrs-fullDebtSecuritiesMonetary instant, creditlabelDebt instruments issued

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of instruments issued by the entity that represent indebtedness.ifrs-fullDebtSecuritiesMemberMemberlabelDebt securities [member]IFRS 13.94 Example, IFRS 13.IE60 ExampledocumentationThis member stands for instruments held by the entity that represent indebtedness.ifrs-fullDecreaseDueToHarvestBiologicalAssets(Monetary) duration, creditlabelDecrease due to harvest, biological assetsIAS 41.50 d Disclosure, Effective 2027-01-01 IFRS 19.273 d DisclosurenegatedLabelDecrease due to harvest, biological assetsdocumentationThe decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets' life processes. [Refer: Biological assets] ifrs-fullDecreaseIncreaseThroughTaxOnSharebasedPaymentTransactionsMonetary duration, debitlabelDecrease (increase) through tax on share-based payment transactions, equity IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe decrease (increase) in equity resulting from tax on 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: Types of share-based payment arrangements [domain]]ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssetsMonetary duration, creditlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assetsIFRS 13.93 h (ii) DisclosuredocumentationThe amount of decrease in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstrumentsMonetary duration, debitlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instrumentsIFRS 13.93 h (ii) DisclosuredocumentationThe amount of decrease in the fair value measurement of the entity's own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilitiesMonetary duration, debitlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilitiesIFRS 13.93 h (ii) DisclosuredocumentationThe amount of decrease in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssetsMonetary durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assetsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]

ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstrumentsMonetary durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilitiesMonetary durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilitiesIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssetsMonetary durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assetsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstrumentsMonetary durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]

ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilitiesMonetary durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilitiesIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssetsMonetary durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assetsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstrumentsMonetary durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilitiesMonetary durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilitiesIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]

ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssetsMonetary durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assetsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstrumentsMonetary durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilitiesMonetary durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilitiesIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]ifrs-fullDecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances(Monetary) duration, creditlabelDecrease through balances recovered in current period, regulatory deferral account debit balancesIFRS 14.33 a (ii) Example, Effective 2027-01-01 IFRS 19.101 b ExamplenegatedLabelDecrease through balances recovered in current period, regulatory deferral account debit balancesdocumentationThe decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances]ifrs-fullDecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances(Monetary) duration, debitlabelDecrease through balances reversed in current period, regulatory deferral account credit balancesIFRS 14.33 a (ii) Example, Effective 2027-01-01 IFRS 19.101 b ExamplenegatedLabelDecrease through balances reversed in current period, regulatory deferral account credit balancesdocumentationThe decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances]

ifrs-fullDecreaseThroughBenefitsPaidReimbursementRightsAtFairValue(Monetary) duration, creditlabelDecrease in reimbursement rights related to defined benefit obligation, resulting from benefits paidIAS 19.141 g DisclosurenegatedLabelIncrease in reimbursement rights related to defined benefit obligation, resulting from benefits paiddocumentationThe decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]ifrs-fullDecreaseThroughClassifiedAsHeldForSaleBiologicalAssets(Monetary) duration, creditlabelDecrease through classified as held for sale, biological assetsIAS 41.50 c Disclosure, Effective 2027-01-01 IFRS 19.273 c DisclosurenegatedLabelDecrease through classified as held for sale, biological assetsdocumentationThe decrease in biological assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Biological assets]ifrs-fullDecreaseThroughClassifiedAsHeldForSaleGoodwill(Monetary) duration, creditlabelDecrease through classified as held for sale, goodwillIFRS 3.B67 d (iv) Disclosure, Effective 2027-01-01 IFRS 19.37 b DisclosurenegatedLabelDecrease through classified as held for sale, goodwilldocumentationThe decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]] ifrs-fullDecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill(Monetary) duration, creditlabelDecrease through classified as held for sale, intangible assets and goodwillIAS 38.118 e (ii) Common practicenegatedLabelDecrease through classified as held for sale, intangible assets and goodwilldocumentationThe decrease in intangible assets and goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets and goodwill]ifrs-fullDecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill(Monetary) duration, creditlabelDecrease through classified as held for sale, intangible assets other than goodwillIAS 38.118 e (ii) Disclosure, Effective 2027-01-01 IFRS 19.263 e (ii) DisclosurenegatedLabelDecrease through classified as held for sale, intangible assets other than goodwilldocumentationThe decrease in intangible assets other than goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets other than goodwill]ifrs-fullDecreaseThroughClassifiedAsHeldForSaleInvestmentProperty(Monetary) duration, creditlabelDecrease through classified as held for sale, investment propertyIAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure, Effective 2027-01-01 IFRS 19.269 c Disclosure, Effective 2027-01-01 IFRS 19.271 d (iii) DisclosurenegatedLabelDecrease through classified as held for sale, investment propertydocumentationThe decrease in investment property through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Investment property; Disposal groups classified as held for sale [member]]

ifrs-fullDecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment(Monetary) duration, creditlabelDecrease through classified as held for sale, property, plant and equipmentIAS 16.73 e (ii) Disclosure, Effective 2027-01-01 IFRS 19.200 e (ii) DisclosurenegatedLabelDecrease through classified as held for sale, property, plant and equipmentdocumentationThe decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]]ifrs-fullDecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets(Monetary) duration, creditlabelDecrease through classified as held for sale, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicenegatedLabelDecrease through classified as held for sale, property, plant and equipment including right-of-use assetsdocumentationThe decrease in property, plant and equipment including right-of-use assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment including right-of-use assets; Disposal groups classified as held for sale [member]]ifrs-fullDecreaseThroughClassifiedAsHeldForSaleRightofuseAssets(Monetary) duration, creditlabelDecrease through classified as held for sale, right-of-use assetsIAS 16.73 e Common practicenegatedLabelDecrease through classified as held for sale, right-of-use assetsdocumentationThe decrease in right-of-use assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Right-of-use assets; Disposal groups classified as held for sale [member]] ifrs-fullDecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts(Monetary) duration, debitlabelDecrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contractsIFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 Example, Effective 2027-01-01 IFRS 19.70 c ExamplenegatedLabelDecrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contractsdocumentationThe decrease in exposure to credit risk on loan commitments and financial guarantee contracts resulting from derecognition. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]ifrs-fullDecreaseThroughDerecognitionFinancialAssets(Monetary) duration, creditlabelDecrease through derecognition, financial assetsIFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 Example, Effective 2027-01-01 IFRS 19.70 c ExamplenegatedLabelDecrease through derecognition, financial assetsdocumentationThe decrease in financial assets resulting from derecognition. [Refer: Financial assets]ifrs-fullDecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances(Monetary) duration, debitlabelDecrease through disposals, regulatory deferral account credit balancesIFRS 14.33 a (iii) Example, Effective 2027-01-01 IFRS 19.101 c ExamplenegatedLabelDecrease through disposals, regulatory deferral account credit balancesdocumentationThe decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]

ifrs-fullDecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances(Monetary) duration, creditlabelDecrease through disposals, regulatory deferral account debit balancesIFRS 14.33 a (iii) Example, Effective 2027-01-01 IFRS 19.101 c ExamplenegatedLabelDecrease through disposals, regulatory deferral account debit balancesdocumentationThe decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]ifrs-fullDecreaseThroughImpairmentContractAssetsMonetary duration, creditlabelDecrease through impairment, contract assetsIFRS 15.118 c ExampledocumentationThe decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]ifrs-fullDecreaseThroughImpairmentLossesAssetsForInsuranceAcquisitionCashFlows(Monetary) duration, creditlabelDecrease through impairment losses, assets for insurance acquisition cash flowsIFRS 17.105B DisclosurenegatedLabelDecrease through impairment losses, assets for insurance acquisition cash flowsdocumentationThe decrease in assets for insurance acquisition cash flows resulting from impairment losses recognised in the period. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows]ifrs-fullDecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances(Monetary) duration, creditlabelDecrease through impairments, regulatory deferral account debit balancesIFRS 14.33 a (iii) Example, Effective 2027-01-01 IFRS 19.101 c ExamplenegatedLabelDecrease through impairments, regulatory deferral account debit balancesdocumentationThe decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances] ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill(Monetary) duration, creditlabelDecrease through loss of control of subsidiary, intangible assets and goodwillIAS 38.118 e Common practicenegatedLabelDecrease through loss of control of subsidiary, intangible assets and goodwilldocumentationThe decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill(Monetary) duration, creditlabelDecrease through loss of control of subsidiary, intangible assets other than goodwillIAS 38.118 e Common practicenegatedLabelDecrease through loss of control of subsidiary, intangible assets other than goodwilldocumentationThe decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryOtherProvisions(Monetary) duration, debitlabelDecrease through loss of control of subsidiary, other provisionsIAS 37.84 Common practicenegatedLabelDecrease through loss of control of subsidiary, other provisionsdocumentationThe decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]

ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment(Monetary) duration, creditlabelDecrease through loss of control of subsidiary, property, plant and equipmentIAS 16.73 e Common practicenegatedLabelDecrease through loss of control of subsidiary, property, plant and equipmentdocumentationThe decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets(Monetary) duration, creditlabelDecrease through loss of control of subsidiary, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicenegatedLabelDecrease through loss of control of subsidiary, property, plant and equipment including right-of-use assetsdocumentationThe decrease in property, plant and equipment including right-of-use assets resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment including right-of-use assets]ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets(Monetary) duration, creditlabelDecrease through loss of control of subsidiary, right-of-use assetsIAS 16.73 e Common practicenegatedLabelDecrease through loss of control of subsidiary, right-of-use assetsdocumentationThe decrease in right-of-use assets resulting from the loss of control of a subsidiary. [Refer: Right-of-use assets]ifrs-fullDecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilitiesMonetary duration, debitlabelDecrease through performance obligation being satisfied, contract liabilitiesIFRS 15.118 e ExampledocumentationThe decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [domain]] ifrs-fullDecreaseThroughRightToConsiderationBecomingUnconditionalContractAssetsMonetary duration, creditlabelDecrease through right to consideration becoming unconditional, contract assetsIFRS 15.118 d ExampledocumentationThe decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]ifrs-fullDecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions(Monetary) duration, debitlabelDecrease through transfer to liabilities included in disposal groups classified as held for sale, other provisionsIAS 37.84 Common practicenegatedLabelDecrease through transfer to liabilities included in disposal groups classified as held for sale, other provisionsdocumentationThe decrease in other provisions resulting from the transfer of those provisions to liabilities included in disposal groups classified as held for sale. [Refer: Other provisions; Disposal groups classified as held for sale [member]]ifrs-fullDecreaseThroughWriteoffFinancialAssets(Monetary) duration, creditlabelDecrease through write-off, financial assetsIFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 Example, Effective 2027-01-01 IFRS 19.70 c ExamplenegatedLabelDecrease through write-off, financial assetsdocumentationThe decrease in financial assets resulting from write-off. [Refer: Financial assets]

ifrs-fullDeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognisedMonetary instantlabelDeductible temporary differences for which no deferred tax asset is recognisedIAS 12.81 e Disclosure, Effective 2027-01-01 IFRS 19.194 e DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]] ifrs-fullDeemedCostOfInvestmentsForWhichDeemedCostIsFairValueMonetary instant, debitlabelAggregate deemed cost of investments for which deemed cost is fair valueIFRS 1.31 b Disclosuredocumentation IAS1The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity's first IFRS financial statements. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]documentation IFRS18The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity's first IFRS Accounting Standard financial statements. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]] ifrs-fullDeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmountMonetary instant, debitlabelAggregate deemed cost of investments for which deemed cost is previous GAAP carrying amountIFRS 1.31 a Disclosuredocumentation IAS1The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity's first IFRS financial statements. [Refer: Total for all associates [member]; Carrying amount [member]; Total for all joint ventures [member]; Previous GAAP [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]documentation IFRS18The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity's first IFRS Accounting Standard financial statements. [Refer: Total for all associates [member]; Carrying amount [member]; Total for all joint ventures [member]; Previous GAAP [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]

ifrs-fullDefaultFinancialStatementsDateMemberMember [default]labelDefault financial statements date [member]IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, Effective 2027-01-01 IFRS 19.178 f (i) Disclosure, Effective 2027-01-01 IFRS 19.179 c (i) Disclosure, Effective 2027-01-01 IFRS 19.186 b (i) DisclosuredocumentationThis member stands for the standard value for the 'Creation date' axis if no other member is used.ifrs-fullDefaultWasRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssueTrue/FalselabelDefault was remedied or terms of loans payable were renegotiated before financial statements were authorised for issueIFRS 7.18 c Disclosure, Effective 2027-01-01 IFRS 19.54 c DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue. ifrs-fullDeferredIncomeIncludingContractLiabilitiesMonetary instant, creditlabelDeferred income including contract liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice totalLabelTotal deferred income including contract liabilitiesdocumentationThe amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including contract liabilities. [Refer: Contract liabilities]ifrs-fullDeferredIncomeIncludingContractLiabilitiesAbstractlabelDeferred income including contract liabilities [abstract]ifrs-fullDeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate(Monetary) instant, creditlabelDeferred income including contract liabilities recognised as of acquisition dateIFRS 3.B64 i Common practicenegatedTotalLabelTotal deferred income including contract liabilities recognised as of acquisition datedocumentationThe amount recognised as of the acquisition date for deferred income including contract liabilities assumed in a business combination. [Refer: Deferred income including contract liabilities; Total for all business combinations [member]]ifrs-fullDeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstractlabelDeferred income including contract liabilities recognised as of acquisition date [abstract] ifrs-fullDeferredIncomeOtherThanContractLiabilitiesMonetary instant, creditlabelDeferred income other than contract liabilities IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, other than contract liabilities. [Refer: Contract liabilities]ifrs-fullDeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate(Monetary) instant, creditlabelDeferred income other than contract liabilities recognised as of acquisition dateIFRS 3.B64 i Common practicenegatedLabelDeferred income other than contract liabilities recognised as of acquisition datedocumentationThe amount recognised as of the acquisition date for deferred income other than contract liabilities assumed in a business combination. [Refer: Deferred income other than contract liabilities; Total for all business combinations [member]]ifrs-fullDeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalancesMonetary instant, debitlabelDeferred tax asset associated with regulatory deferral account balancesIFRS 14.24 Disclosure, IFRS 14.B11 b DisclosuredocumentationThe amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [domain]]

ifrs-fullDeferredTaxAssetsMonetary instant, debitlabelDeferred tax assets IAS 1 IAS 12.81 g (i) Disclosure, , Effective 2027-01-01 IFRS 19.194 f (i) Disclosure, Expiry date 2027-01-01 IAS 1.54 o Disclosure, Expiry date 2027-01-01 IAS 1.56 Disclosure IFRS18 IAS 12.81 g (i) Disclosure, , Effective 2027-01-01 IFRS 18.103 r Disclosure, Effective 2027-01-01 IFRS 18.98 Disclosure, Effective 2027-01-01 IFRS 19.194 f (i) Disclosure negatedLabelDeferred tax assetsdocumentationThe 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]]ifrs-fullDeferredTaxAssetsAndLiabilitiesAbstractlabelDeferred tax assets and liabilities [abstract]ifrs-fullDeferredTaxAssetsRecognisedAsOfAcquisitionDateMonetary instant, debitlabelDeferred tax assets recognised as of acquisition dateIFRS 3.B64 i Common practicedocumentationThe amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Total for all business combinations [member]] ifrs-fullDeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelatesMonetary instant, debitlabelDeferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relatesIAS 12.82 DisclosuredocumentationThe amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]]ifrs-fullDeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAssetMonetary duration, debitlabel IAS1Deferred tax expense arising from write-down or reversal of write-down of deferred tax assetIAS 12.80 g Example, Effective 2027-01-01 IFRS 19.193 g Examplelabel IFRS18Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset, income taxesdocumentation IAS1The amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets]documentation IFRS18The amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset, in the income taxes category in the statement of profit or loss. [Refer: Deferred tax assets] ifrs-fullDeferredTaxExpenseIncomeMonetary duration, debitlabelDeferred tax expense (income)IAS 12.81 g (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 f (ii) DisclosuredocumentationThe amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]ifrs-fullDeferredTaxExpenseIncomeAbstractlabelDeferred tax expense (income) [abstract]ifrs-fullDeferredTaxExpenseIncomeRecognisedInProfitOrLossMonetary durationlabel IAS1Deferred tax expense (income) recognised in profit or lossIAS 12.81 g (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 f (ii) DisclosurecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.label IFRS18Deferred tax expense (income) recognised in profit or loss, income taxesdocumentation IAS1The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]documentation IFRS18The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss, in the income taxes category in the statement of profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]

ifrs-fullDeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferencesMonetary duration, debitlabel IAS1Deferred tax expense (income) relating to origination and reversal of temporary differencesIAS 12.80 c Example, Effective 2027-01-01 IFRS 19.193 c Examplelabel IFRS18Deferred tax expense (income) relating to origination and reversal of temporary differences, income taxesdocumentation IAS1The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)]documentation IFRS18The amount of deferred tax expense or income relating to the creation or reversal of temporary differences, in the income taxes category in the statement of profit or loss. [Refer: Temporary differences [member]; Deferred tax expense (income)]ifrs-fullDeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxesMonetary duration, debitlabel IAS1Deferred tax expense (income) relating to tax rate changes or imposition of new taxesIAS 12.80 d Example, Effective 2027-01-01 IFRS 19.193 d Examplelabel IFRS18Deferred tax expense (income) relating to tax rate changes or imposition of new taxes, income taxesdocumentation IAS1The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]documentation IFRS18The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes, in the income taxes category in the statement of profit or loss. [Refer: Deferred tax expense (income)] ifrs-fullDeferredTaxLiabilitiesMonetary instant, creditlabelDeferred tax liabilities IAS 1 IAS 12.81 g (i) Disclosure, Effective 2027-01-01 IFRS 19.194 f (i) Disclosure, Expiry date 2027-01-01 IAS 1.54 o Disclosure, Expiry date 2027-01-01 IAS 1.56 Disclosure IFRS18 IAS 12.81 g (i) Disclosure, , Effective 2027-01-01 IFRS 18.103 r Disclosure, Effective 2027-01-01 IFRS 18.98 Disclosure, Effective 2027-01-01 IFRS 19.194 f (i) Disclosure documentationThe amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]ifrs-fullDeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate(Monetary) instant, creditlabelDeferred tax liabilities recognised as of acquisition dateIFRS 3.B64 i Common practicenegatedLabelDeferred tax liabilities recognised as of acquisition datedocumentationThe amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Total for all business combinations [member]]ifrs-fullDeferredTaxLiabilityAssetMonetary instant, creditlabelDeferred tax liability (asset)IAS 12.81 g (i) Disclosure, Effective 2027-01-01 IFRS 19.194 f (i) DisclosureperiodStartLabelDeferred tax liability (asset) at beginning of periodperiodEndLabelDeferred tax liability (asset) at end of periodnetLabelNet deferred tax liability (asset)documentationThe amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]

ifrs-fullDeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalancesMonetary instant, creditlabelDeferred tax liability associated with regulatory deferral account balancesIFRS 14.24 Disclosure, IFRS 14.B11 b DisclosuredocumentationThe amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [domain]]ifrs-fullDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityMonetary durationlabelDeferred tax relating to items credited (charged) directly to equityIAS 12.81 a Disclosure, Effective 2027-01-01 IFRS 19.194 a DisclosurecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.documentationThe amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]ifrs-fullDefinedBenefitObligationAtPresentValue(Monetary) instant, creditlabelDefined benefit obligation, at present valueIAS 19.57 a Common practicenegatedLabelDefined benefit obligation, at present valuedocumentationThe 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]ifrs-fullDefinedBenefitPlansAxisAxislabelDefined benefit plans [axis]IAS 19.138 Disclosure, Effective 2027-01-01 IFRS 19.204 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullDefinedBenefitPlansDomainDomain [default]labelDefined benefit plans [domain]IAS 19.138 Disclosure, Effective 2027-01-01 IFRS 19.204 DisclosuredocumentationThis 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 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.ifrs-fullDefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMemberMemberlabelDefined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]IAS 19.138 Disclosure, Effective 2027-01-01 IFRS 19.204 DisclosuredocumentationThis member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [domain]]ifrs-fullDefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMemberMemberlabelDefined benefit plans that share risks between entities under common control [member]IAS 19.149 Disclosure, Effective 2027-01-01 IFRS 19.213 DisclosuredocumentationThis member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [domain]; Total for all subsidiaries [member]; Parent [member]]

ifrs-fullDepartureFromRequirementOfIFRSAxisAxislabelDeparture from requirement of IFRS [axis] IAS 1 Effective 2027-01-01 IFRS 19.B2 d Disclosure, Expiry date 2027-01-01 IAS 1.20 d Disclosure IFRS18 Effective 2027-01-01 IAS 8.6F d Disclosure, Effective 2027-01-01 IFRS 19.173 d Disclosure documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullDepositLiabilitiesMonetary instant, creditlabelDeposit liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of deposit liabilities held by the entity.ifrs-fullDepositsAtAmortisedCostMonetary instant, creditlabelDeposits at amortised cost IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of deposit liabilities held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-fullDepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequentlyMonetary instant, creditlabelDeposits at fair value through profit or loss, designated upon initial recognition or subsequently IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of deposit liabilities held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]ifrs-fullDepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingMonetary instant, creditlabelDeposits at fair value through profit or loss that meet definition of held for trading IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of deposit liabilities held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]ifrs-fullDepositsFromBanksMonetary instant, creditlabelDeposits from banks IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of deposit liabilities from banks held by the entity. ifrs-fullDepositsFromBanksAtAmortisedCostMonetary instant, creditlabelDeposits from banks at amortised cost IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of deposit liabilities from banks held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost]ifrs-fullDepositsFromBanksAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequentlyMonetary instant, creditlabelDeposits from banks at fair value through profit or loss, designated upon initial recognition or subsequently

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of deposit liabilities from banks held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]ifrs-fullDepositsFromBanksAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingMonetary instant, creditlabelDeposits from banks at fair value through profit or loss that meet definition of held for trading IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of deposit liabilities from banks held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading] ifrs-fullDepositsFromCustomersMonetary instant, creditlabelDeposits from customers IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice totalLabelTotal deposits from customersdocumentationThe amount of deposit liabilities from customers held by the entity.ifrs-fullDepositsFromCustomersAbstractlabelDeposits from customers [abstract]ifrs-fullDepositsFromCustomersAtAmortisedCostMonetary instant, creditlabelDeposits from customers at amortised cost IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of deposit liabilities from customers held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-fullDepositsFromCustomersAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequentlyMonetary instant, creditlabelDeposits from customers at fair value through profit or loss, designated upon initial recognition or subsequently IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of deposit liabilities from customers held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]ifrs-fullDepositsFromCustomersAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingMonetary instant, creditlabelDeposits from customers at fair value through profit or loss that meet definition of held for trading IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of deposit liabilities from customers held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]ifrs-fullDepreciationMonetary duration, debitlabel IFRS18DepreciationEffective 2027-01-01 IFRS 19.133 a (i) Disclosure, Effective 2027-01-01 IFRS 18.83 a (i) Disclosuredocumentation IFRS18The amount of depreciation, comprising that required to be disclosed by paragraph 73(e)(vii) of IAS 16 Property, Plant and Equipment, paragraph 79(d)(iv) of IAS 40 Investment Property and paragraph 53(a) of IFRS 16 Leases.

ifrs-fullDepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossMonetary duration, debitlabel IAS1Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.IE10 Example totalLabel IAS1Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or losslabel IFRS18Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss, operatingnegatedTotalLabel IFRS18Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss, operatingdocumentation IAS1The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss]documentation IFRS18The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss, in the operating category in the statement of profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss, operating]ifrs-fullDepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstractlabelDepreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract] ifrs-fullDepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInvesting(Monetary) duration, debitlabel IFRS18Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss, investingEffective 2027-01-01 IFRS 18.24 Common practicenegatedLabel IFRS18Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss, investingdocumentation IFRS18The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss, in the investing category in the statement of profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss]ifrs-fullDepreciationAndAmortisationExpense(Monetary) duration, debitlabelDepreciation and amortisation expense IAS 1 IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure, , Expiry date 2027-01-01 IAS 1.102 Example, Expiry date 2027-01-01 IAS 1.104 Disclosure, Expiry date 2027-01-01 IAS 1.99 Disclosure, IFRS 12.B13 d Disclosure IFRS18 IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure, IFRS 12.B13 d Disclosure negatedLabel IAS1Depreciation and amortisation expensetotalLabel IAS1Total depreciation and amortisation expensedocumentationThe amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.

ifrs-fullDepreciationAndAmortisationExpenseAbstractlabelDepreciation and amortisation expense [abstract]ifrs-fullDepreciationAndAmortisationExpenseOperatingMonetary duration, debitlabel IFRS18Depreciation and amortisation expense, operatingEffective 2027-01-01 IFRS 18.80 ExampletotalLabel IFRS18Total depreciation and amortisation expense, operatingdocumentation IFRS18The amount of depreciation and amortisation expense, in the operating category in the statement of profit or loss. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.ifrs-fullDepreciationBiologicalAssets(Monetary) durationlabel IAS1Depreciation, biological assetsIAS 41.55 c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] negatedLabel IAS1Depreciation, biological assetslabel IFRS18Depreciation, biological assets, operatingnegatedLabel IFRS18Depreciation, biological assets, operatingdocumentation IAS1The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]documentation IFRS18The amount of depreciation recognised on biological assets, in the operating category in the statement of profit or loss. [Refer: Depreciation and amortisation expense, operating; Biological assets] ifrs-fullDepreciationExpenseMonetary duration, debitlabel IAS1Depreciation expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Depreciation expense, operatingdocumentation IAS1The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.documentation IFRS18The amount of depreciation expense, in the operating category in the statement of profit or loss. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.ifrs-fullDepreciationInvestmentProperty(Monetary) durationlabelDepreciation, investment propertyIAS 40.76 Disclosure, IAS 40.79 d (iv) Disclosure, Effective 2027-01-01 IFRS 19.269 Disclosure, Effective 2027-01-01 IFRS 19.271 d (iv) DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

negatedLabelDepreciation, investment propertydocumentationThe amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]ifrs-fullDepreciationMemberMemberlabel IFRS18Depreciation [member]Effective 2027-01-01 IFRS 18.83 b (i) Disclosure, Effective 2027-01-01 IFRS 19.133 b (i) Disclosuredocumentation IFRS18This members stands for the total of the depreciation, comprising that required to be disclosed by paragraph 73(e)(vii) of IAS 16 Property, Plant and Equipment, paragraph 79(d)(iv) of IAS 40 Investment Property and paragraph 53(a) of IFRS 16 Leases.ifrs-fullDepreciationMethodBiologicalAssetsAtCostTextlabelDepreciation method, biological assets, at costIAS 41.54 d Disclosure, Effective 2027-01-01 IFRS 19.274 c DisclosuredocumentationThe depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets] ifrs-fullDepreciationMethodBiologicalAssetsAtCostCategoricalListlabelDepreciation method, biological assets, at cost, categoricalIAS 41.54 d Disclosure, Effective 2027-01-01 IFRS 19.274 c DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates which depreciation method is used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses.ifrs-fullDepreciationMethodInvestmentPropertyCostModelTextlabelDepreciation method, investment property, cost modelIAS 40.79 a Disclosure, Effective 2027-01-01 IFRS 19.271 a DisclosuredocumentationThe depreciation method used for investment property measured using the cost model. [Refer: Investment property]ifrs-fullDepreciationMethodInvestmentPropertyCostModelCategoricalListlabelDepreciation method, investment property, cost model, categoricalIAS 40.79 a Disclosure, Effective 2027-01-01 IFRS 19.271 a DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates which depreciation method is used for investment property measured using the cost model.ifrs-fullDepreciationMethodPropertyPlantAndEquipmentTextlabelDepreciation method, property, plant and equipmentIAS 16.73 b Disclosure, Effective 2027-01-01 IFRS 19.200 b DisclosuredocumentationThe depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-fullDepreciationMethodPropertyPlantAndEquipmentCategoricalListlabelDepreciation method, property, plant and equipment, categoricalIAS 16.73 b Disclosure, Effective 2027-01-01 IFRS 19.200 b DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates which depreciation method is used for property, plant and equipment.ifrs-fullDepreciationPropertyPlantAndEquipment(Monetary) durationlabel IAS1Depreciation, property, plant and equipmentIAS 16.73 e (vii) Disclosure, IAS 16.75 a Disclosure, Effective 2027-01-01 IFRS 19.200 e (vii) DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

negatedLabel IAS1Depreciation, property, plant and equipmentlabel IFRS18Depreciation, property, plant and equipment, operatingnegatedLabel IFRS18Depreciation, property, plant and equipment, operatingdocumentation IAS1The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]documentation IFRS18The amount of depreciation of property, plant and equipment, in the operating category in the statement of profit or loss. [Refer: Depreciation and amortisation expense; Property, plant and equipment] ifrs-fullDepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets(Monetary) durationlabel IAS1Depreciation, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] negatedLabel IAS1Depreciation, property, plant and equipment including right-of-use assetslabel IFRS18Depreciation, property, plant and equipment including right-of-use assets, operatingnegatedLabel IFRS18Depreciation, property, plant and equipment including right-of-use assets, operatingdocumentation IAS1The amount of depreciation of property, plant and equipment including right-of-use assets. [Refer: Depreciation and amortisation expense; Property, plant and equipment including right-of-use assets]documentation IFRS18The amount of depreciation of property, plant and equipment including right-of-use assets, in the operating category in the statement of profit or loss. [Refer: Depreciation and amortisation expense; Property, plant and equipment including right-of-use assets]ifrs-fullDepreciationRateBiologicalAssetsAtCostPercent durationlabelDepreciation rate, biological assets, at costIAS 41.54 e Disclosure, Effective 2027-01-01 IFRS 19.274 d DisclosuredocumentationThe depreciation rate used for biological assets. [Refer: Biological assets]

ifrs-fullDepreciationRateInvestmentPropertyCostModelPercent durationlabelDepreciation rate, investment property, cost modelIAS 40.79 b Disclosure, Effective 2027-01-01 IFRS 19.271 b DisclosuredocumentationThe depreciation rate used for investment property. [Refer: Investment property]ifrs-fullDepreciationRatePropertyPlantAndEquipmentPercent durationlabelDepreciation rate, property, plant and equipmentIAS 16.73 c Disclosure, Effective 2027-01-01 IFRS 19.200 c DisclosuredocumentationThe depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]ifrs-fullDepreciationRightofuseAssets(Monetary) durationlabelDepreciation, right-of-use assetsIFRS 16.53 a Disclosure, Effective 2027-01-01 IFRS 19.115 a DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] negatedLabelDepreciation, right-of-use assetsdocumentationThe amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]ifrs-fullDerivativeFinancialAssetsMonetary instant, debitlabelDerivative financial assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]ifrs-fullDerivativeFinancialAssetsHeldForHedgingMonetary instant, debitlabelDerivative financial assets held for hedging IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]

ifrs-fullDerivativeFinancialAssetsHeldForTradingMonetary instant, debitlabelDerivative financial assets held for trading IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss, classified as held for trading]ifrs-fullDerivativeFinancialLiabilitiesMonetary instant, creditlabelDerivative financial liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]ifrs-fullDerivativeFinancialLiabilitiesHeldForHedgingMonetary instant, creditlabelDerivative financial liabilities held for hedging IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]ifrs-fullDerivativeFinancialLiabilitiesHeldForTradingMonetary instant, creditlabelDerivative financial liabilities held for trading IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading] ifrs-fullDerivativeFinancialLiabilitiesUndiscountedCashFlowsMonetary instant, creditlabelDerivative financial liabilities, undiscounted cash flowsIFRS 7.39 b Disclosure, Effective 2027-01-01 IFRS 19.72 b DisclosuredocumentationThe amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]ifrs-fullDerivativesAmountContributedToFairValueOfPlanAssetsMonetary instant, debitlabelDerivatives, amount contributed to fair value of plan assetsIAS 19.142 e ExampledocumentationThe amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Derivatives [member]]ifrs-fullDerivativesMemberMemberlabelDerivatives [member]IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B ExampledocumentationThis member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the underlying); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Classes of financial instruments [domain]]

ifrs-fullDerivativesPercentageContributedToFairValueOfPlanAssetsPercent instantlabelDerivatives, percentage contributed to fair value of plan assetsIAS 19.142 e Common practicedocumentationThe percentage derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Derivatives, amount contributed to fair value of plan assets]ifrs-fullDescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntityTextlabelDescription of intangible assets material to entityIAS 38.122 b Disclosure, Effective 2027-01-01 IFRS 19.264 b DisclosuredocumentationThe description of intangible assets that are material to the entity's financial statements. [Refer: Intangible assets other than goodwill]ifrs-fullDescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLifeTextlabelDescription of intangible assets with indefinite useful life supporting assessment of indefinite useful lifeIAS 38.122 a Disclosure, Effective 2027-01-01 IFRS 19.264 a DisclosuredocumentationThe description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill]ifrs-fullDescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTextlabelDescription of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationIFRS 3.B64 l (ii) DisclosuredocumentationThe description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]] ifrs-fullDescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348AssetsTextlabelDescription of accounting policy decision to use exception in IFRS 13.48, assetsIFRS 13.96 Disclosure, Effective 2027-01-01 IFRS 19.96 DisclosuredocumentationThe description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets.ifrs-fullDescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348LiabilitiesTextlabelDescription of accounting policy decision to use exception in IFRS 13.48, liabilitiesIFRS 13.96 Disclosure, Effective 2027-01-01 IFRS 19.96 DisclosuredocumentationThe description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities.ifrs-fullDescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatoryText blocklabelDescription of accounting policy for available-for-sale financial assets [text block]Expired 2023-01-01 IAS 1.117 b Common practicecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of the entity's accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]ifrs-fullDescriptionOfAccountingPolicyForBiologicalAssetsExplanatoryText blocklabelDescription of accounting policy for biological assets [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for biological assets. [Refer: Biological assets] ifrs-fullDescriptionOfAccountingPolicyForBorrowingCostsExplanatoryText blocklabelDescription of accounting policy for borrowing costs [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds.ifrs-fullDescriptionOfAccountingPolicyForBorrowingsExplanatoryText blocklabelDescription of accounting policy for borrowings [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for borrowings. [Refer: Borrowings]ifrs-fullDescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatoryText blocklabelDescription of accounting policy for business combinations and goodwill [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for business combinations and goodwill. [Refer: Total for all business combinations [member]; Goodwill]ifrs-fullDescriptionOfAccountingPolicyForBusinessCombinationsExplanatoryText blocklabelDescription of accounting policy for business combinations [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for business combinations. [Refer: Total for all business combinations [member]] ifrs-fullDescriptionOfAccountingPolicyForCashFlowsExplanatoryText blocklabelDescription of accounting policy for cash flows [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for cash flows.ifrs-fullDescriptionOfAccountingPolicyForCollateralExplanatoryText blocklabelDescription of accounting policy for collateral [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for collateral.ifrs-fullDescriptionOfAccountingPolicyForConstructionInProgressExplanatoryText blocklabelDescription of accounting policy for construction in progress [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for construction in progress. [Refer: Construction in progress]ifrs-fullDescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatoryText blocklabelDescription of accounting policy for contingent liabilities and contingent assets [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for contingent liabilities and contingent assets. [Refer: Classes of contingent liabilities [domain]; Description of nature of contingent assets] ifrs-fullDescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatoryText blocklabelDescription of accounting policy for customer acquisition costs [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for costs related to acquisition of customers.ifrs-fullDescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatoryText blocklabelDescription of accounting policy for customer loyalty programmes [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for customer loyalty programmes.ifrs-fullDescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatoryText blocklabelDescription of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]ifrs-fullDescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatoryText blocklabelDescription of accounting policy for deferred acquisition costs arising from insurance contracts [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for deferred acquisition costs arising from insurance contracts. ifrs-fullDescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatoryText blocklabelDescription of accounting policy for deferred income tax [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for deferred income tax. [Refer: Deferred tax expense (income)]ifrs-fullDescriptionOfAccountingPolicyForDepreciationExpenseExplanatoryText blocklabelDescription of accounting policy for depreciation expense [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for depreciation expense. [Refer: Depreciation and amortisation expense]ifrs-fullDescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatoryText blocklabelDescription of accounting policy for derecognition of financial instruments [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for the derecognition of financial instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullDescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatoryText blocklabelDescription of accounting policy for derivative financial instruments and hedging [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for derivative financial instruments and hedging. [Refer: Classes of financial instruments [domain]; Derivatives [member]] ifrs-fullDescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatoryText blocklabelDescription of accounting policy for derivative financial instruments [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for derivative financial instruments. [Refer: Classes of financial instruments [domain]; Derivatives [member]]ifrs-fullDescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatoryText blocklabelDescription of accounting policy for discontinued operations [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for discontinued operations. [Refer: Discontinued operations [member]]ifrs-fullDescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatoryText blocklabelDescription of accounting policy for discounts and rebates [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for discounts and rebates.ifrs-fullDescriptionOfAccountingPolicyForDividendsExplanatoryText blocklabelDescription of accounting policy for dividends [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. ifrs-fullDescriptionOfAccountingPolicyForEarningsPerShareExplanatoryText blocklabelDescription of accounting policy for earnings per share [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for earnings per share.ifrs-fullDescriptionOfAccountingPolicyForEmissionRightsExplanatoryText blocklabelDescription of accounting policy for emission rights [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for emission rights.ifrs-fullDescriptionOfAccountingPolicyForEmployeeBenefitsExplanatoryText blocklabelDescription of accounting policy for employee benefits [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.ifrs-fullDescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatoryText blocklabelDescription of accounting policy for environment related expense [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for environment related expense. ifrs-fullDescriptionOfAccountingPolicyForExceptionalItemsExplanatoryText blocklabelDescription of accounting policy for exceptional items [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for exceptional items.ifrs-fullDescriptionOfAccountingPolicyForExpensesExplanatoryText blocklabelDescription of accounting policy for expenses [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for expenses.ifrs-fullDescriptionOfAccountingPolicyForExplorationAndEvaluationExpendituresText blocklabelDescription of accounting policy for exploration and evaluation expenditures [text block]IFRS 6.24 a DisclosuredocumentationThe description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]ifrs-fullDescriptionOfAccountingPolicyForFairValueMeasurementExplanatoryText blocklabelDescription of accounting policy for fair value measurement [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for fair value measurement. [Refer: At fair value [member]] ifrs-fullDescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatoryText blocklabelDescription of accounting policy for fee and commission income and expense [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentation IAS1The description of the entity's material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense)]documentation IFRS18The description of the entity's material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense), operating]ifrs-fullDescriptionOfAccountingPolicyForFinanceCostsExplanatoryText blocklabel IAS1Description of accounting policy for finance costs [text block]Expiry date 2027-01-01 IAS 1.117 Common practicedocumentationThe description of the entity's material accounting policy information for finance costs. [Refer: Finance costs]ifrs-fullDescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatoryText blocklabel IAS1Description of accounting policy for finance income and costs [text block]Expiry date 2027-01-01 IAS 1.117 Common practicedocumentationThe description of the entity's material accounting policy information for finance income and costs. [Refer: Finance income (cost)]ifrs-fullDescriptionOfAccountingPolicyForFinancialAssetsExplanatoryText blocklabelDescription of accounting policy for financial assets [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for financial assets. [Refer: Financial assets] ifrs-fullDescriptionOfAccountingPolicyForFinancialGuaranteesExplanatoryText blocklabelDescription of accounting policy for financial guarantees [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for financial guarantees. [Refer: Guarantees [member]]ifrs-fullDescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatoryText blocklabelDescription of accounting policy for financial instruments at fair value through profit or loss [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]]ifrs-fullDescriptionOfAccountingPolicyForFinancialInstrumentsExplanatoryText blocklabelDescription of accounting policy for financial instruments [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for financial instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullDescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatoryText blocklabelDescription of accounting policy for financial liabilities [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for financial liabilities. [Refer: Financial liabilities] ifrs-fullDescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatoryText blocklabelDescription of accounting policy for foreign currency translation [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for foreign currency translation.ifrs-fullDescriptionOfAccountingPolicyForFranchiseFeesExplanatoryText blocklabelDescription of accounting policy for franchise fees [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for franchise fees.ifrs-fullDescriptionOfAccountingPolicyForFunctionalCurrencyExplanatoryText blocklabelDescription of accounting policy for functional currency [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice

IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for the currency of the primary economic environment in which the entity operates.ifrs-fullDescriptionOfAccountingPolicyForGoodwillExplanatoryText blocklabelDescription of accounting policy for goodwill [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for goodwill. [Refer: Goodwill] ifrs-fullDescriptionOfAccountingPolicyForGovernmentGrantsText blocklabelDescription of accounting policy for government grants [text block]IAS 20.39 a Disclosure, Effective 2027-01-01 IFRS 19.216 a DisclosuredocumentationThe description of the entity's accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]ifrs-fullDescriptionOfAccountingPolicyForHedgingExplanatoryText blocklabelDescription of accounting policy for hedging [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for hedging.ifrs-fullDescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatoryText blocklabelDescription of accounting policy for held-to-maturity investments [text block]Expired 2023-01-01 IAS 1.117 b Common practicecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of the entity's accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]ifrs-fullDescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatoryText blocklabelDescription of accounting policy for impairment of assets [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for the impairment of assets. ifrs-fullDescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatoryText blocklabelDescription of accounting policy for impairment of financial assets [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for the impairment of financial assets. [Refer: Financial assets]ifrs-fullDescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatoryText blocklabelDescription of accounting policy for impairment of non-financial assets [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for the impairment of non-financial assets. [Refer: Financial assets]ifrs-fullDescriptionOfAccountingPolicyForIncomeTaxExplanatoryText blocklabelDescription of accounting policy for income tax [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for income tax.ifrs-fullDescriptionOfAccountingPolicyForInsuranceContractsText blocklabelDescription of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for insurance contracts and related assets, liabilities, income and expense. ifrs-fullDescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatoryText blocklabelDescription of accounting policy for intangible assets and goodwill [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill]ifrs-fullDescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatoryText blocklabelDescription of accounting policy for intangible assets other than goodwill [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]ifrs-fullDescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatoryText blocklabelDescription of accounting policy for interest income and expense [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for income and expense arising from interest.ifrs-fullDescriptionOfAccountingPolicyForInvestmentInAssociatesText blocklabelDescription of accounting policy for investment in associates [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for investments in associates. [Refer: Total for all associates [member]] ifrs-fullDescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatoryText blocklabelDescription of accounting policy for investment in associates and joint ventures [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for investment in associates and joint ventures. [Refer: Total for all associates [member]; Total for all joint ventures [member]]ifrs-fullDescriptionOfAccountingPolicyForInvestmentPropertyExplanatoryText blocklabelDescription of accounting policy for investment property [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for investment property. [Refer: Investment property]ifrs-fullDescriptionOfAccountingPolicyForInvestmentsInJointVenturesText blocklabelDescription of accounting policy for investments in joint ventures [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for investments in joint ventures. [Refer: Total for all joint ventures [member]]ifrs-fullDescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatoryText blocklabelDescription of accounting policy for investments other than investments accounted for using equity method [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] ifrs-fullDescriptionOfAccountingPolicyForIssuedCapitalExplanatoryText blocklabelDescription of accounting policy for issued capital [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for issued capital. [Refer: Issued capital]ifrs-fullDescriptionOfAccountingPolicyForLeasesExplanatoryText blocklabelDescription of accounting policy for leases [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.ifrs-fullDescriptionOfAccountingPolicyForLoansAndReceivablesExplanatoryText blocklabelDescription of accounting policy for loans and receivables [text block]Expired 2023-01-01 IAS 1.117 b Common practicecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of the entity's accounting policy for loans and receivables. [Refer: Loans and receivables]ifrs-fullDescriptionOfAccountingPolicyForMeasuringInventoriesText blocklabelDescription of accounting policy for measuring inventories [text block]IAS 2.36 a Disclosure, Effective 2027-01-01 IFRS 19.164 a DisclosuredocumentationThe description of the entity's accounting policy for measuring inventories. [Refer: Inventories] ifrs-fullDescriptionOfAccountingPolicyForMiningAssetsExplanatoryText blocklabelDescription of accounting policy for mining assets [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for mining assets. [Refer: Mining assets]ifrs-fullDescriptionOfAccountingPolicyForMiningRightsExplanatoryText blocklabelDescription of accounting policy for mining rights [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for mining rights. [Refer: Mining rights [member]]ifrs-fullDescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatoryText blocklabelDescription of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]ifrs-fullDescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatoryText blocklabelDescription of accounting policy for non-current assets or disposal groups classified as held for sale [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] ifrs-fullDescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatoryText blocklabelDescription of accounting policy for offsetting of financial instruments [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for the offsetting of financial instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullDescriptionOfAccountingPolicyForOilAndGasAssetsExplanatoryText blocklabelDescription of accounting policy for oil and gas assets [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for oil and gas assets. [Refer: Oil and gas assets]ifrs-fullDescriptionOfAccountingPolicyForProgrammingAssetsExplanatoryText blocklabelDescription of accounting policy for programming assets [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice

documentationThe description of the entity's material accounting policy information for programming assets. [Refer: Programming assets]ifrs-fullDescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatoryText blocklabelDescription of accounting policy for property, plant and equipment [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-fullDescriptionOfAccountingPolicyForProvisionsExplanatoryText blocklabelDescription of accounting policy for provisions [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for provisions. [Refer: Provisions]ifrs-fullDescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatoryText blocklabelDescription of accounting policy for reclassification of financial instruments [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for the reclassification of financial instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullDescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatoryText blocklabelDescription of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]IFRS 7.28 a Disclosure, Effective 2027-01-01 IFRS 19.64 a DisclosuredocumentationThe description of the entity's accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Classes of financial instruments [domain]] ifrs-fullDescriptionOfAccountingPolicyForRecognitionOfRevenueText blocklabelDescription of accounting policy for recognition of revenue [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentation IAS1The description of the entity's material accounting policy information for recognising revenue. [Refer: Revenue]documentation IFRS18The description of the entity's material accounting policy information for recognising revenue. [Refer: Revenue, operating]ifrs-fullDescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatoryText blocklabelDescription of accounting policy for regulatory deferral accounts [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for regulatory deferral accounts. [Refer: Regulatory deferral account balances [domain]]ifrs-fullDescriptionOfAccountingPolicyForReinsuranceExplanatoryText blocklabelDescription of accounting policy for reinsurance [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for reinsurance.ifrs-fullDescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatoryText blocklabelDescription of accounting policy for repairs and maintenance [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentation IAS1The description of the entity's material accounting policy information for repairs and maintenance. [Refer: Repairs and maintenance expense]documentation IFRS18The description of the entity's material accounting policy information for repairs and maintenance. [Refer: Repairs and maintenance expense, operating] ifrs-fullDescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatoryText blocklabelDescription of accounting policy for repurchase and reverse repurchase agreements [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for repurchase and reverse repurchase agreements.ifrs-fullDescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatoryText blocklabelDescription of accounting policy for research and development expense [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentation IAS1The description of the entity's material accounting policy information for research and development expense. [Refer: Research and development expense]documentation IFRS18The description of the entity's material accounting policy information for research and development expense. [Refer: Research and development expenses, operating]ifrs-fullDescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatoryText blocklabelDescription of accounting policy for restricted cash and cash equivalents [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]ifrs-fullDescriptionOfAccountingPolicyForSegmentReportingExplanatoryText blocklabelDescription of accounting policy for segment reporting [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for segment reporting. ifrs-fullDescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatoryText blocklabelDescription of accounting policy for service concession arrangements [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice

documentationThe description of the entity's material accounting policy information for service concession arrangements. [Refer: Service concession arrangements [domain]]ifrs-fullDescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatoryText blocklabelDescription of accounting policy for share-based payment transactions [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for 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: Types of share-based payment arrangements [domain]]ifrs-fullDescriptionOfAccountingPolicyForStrippingCostsExplanatoryText blocklabelDescription of accounting policy for stripping costs [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for waste removal costs that are incurred in mining activity. ifrs-fullDescriptionOfAccountingPolicyForSubsidiariesExplanatoryText blocklabelDescription of accounting policy for subsidiaries [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for subsidiaries. [Refer: Total for all subsidiaries [member]]ifrs-fullDescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatoryText blocklabelDescription of accounting policy for taxes other than income tax [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentation IAS1The description of the entity's material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense]documentation IFRS18The description of the entity's material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense, operating]ifrs-fullDescriptionOfAccountingPolicyForTerminationBenefitsText blocklabelDescription of accounting policy for termination benefits [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentation IAS1The description of the entity's material accounting policy information for termination benefits. [Refer: Termination benefits expense]documentation IFRS18The description of the entity's material accounting policy information for termination benefits. [Refer: Termination benefits expense, operating]ifrs-fullDescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatoryText blocklabelDescription of accounting policy for trade and other payables [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for trade and other payables. [Refer: Trade and other payables] ifrs-fullDescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatoryText blocklabelDescription of accounting policy for trade and other receivables [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for trade and other receivables. [Refer: Trade and other receivables]ifrs-fullDescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatoryText blocklabelDescription of accounting policy for trading income and expense [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentation IAS1The description of the entity's material accounting policy information for trading income and expense. [Refer: Trading income (expense)]documentation IFRS18The description of the entity's material accounting policy information for trading income and expense. [Refer: Trading income (expense), operating]ifrs-fullDescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatoryText blocklabelDescription of accounting policy for transactions with non-controlling interests [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for transactions with non-controlling interests. [Refer: Non-controlling interests]ifrs-fullDescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatoryText blocklabelDescription of accounting policy for transactions with related parties [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for transactions with related parties. [Refer: Total for all related parties [member]] ifrs-fullDescriptionOfAccountingPolicyForTreasurySharesExplanatoryText blocklabelDescription of accounting policy for treasury shares [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for treasury shares. [Refer: Treasury shares]ifrs-fullDescriptionOfAccountingPolicyForWarrantsExplanatoryText blocklabelDescription of accounting policy for warrants [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Common practice IFRS18 Effective 2027-01-01 IAS 8.27A Common practice documentationThe description of the entity's material accounting policy information for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.ifrs-fullDescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalentsText blocklabelDescription of accounting policy for determining components of cash and cash equivalents [text block]IAS 7.46 Disclosure, Effective 2027-01-01 IFRS 19.170 DisclosuredocumentationThe description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]ifrs-fullDescriptionOfAcquireeTextlabelDescription of acquireeIFRS 3.B64 a Disclosure, Effective 2027-01-01 IFRS 19.35 a DisclosuredocumentationThe description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Total for all business combinations [member]]

ifrs-fullDescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLeaseTextlabelDescription of acquisition of assets by assuming directly related liabilities or by means of leaseIAS 7.44 a ExampledocumentationThe description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.ifrs-fullDescriptionOfAcquisitionOfEntityByMeansOfEquityIssueTextlabelDescription of acquisition of entity by means of equity issueIAS 7.44 b ExampledocumentationThe description of the non-cash acquisition of an entity by means of an equity issue.ifrs-fullDescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlanTextlabelDescription of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from planIAS 19.148 c (ii) DisclosuredocumentationThe description of any agreed allocation of a deficit or surplus on the entity's withdrawal from a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]ifrs-fullDescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlanTextlabelDescription of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of planIAS 19.148 c (i) DisclosuredocumentationThe description of any agreed allocation of a deficit or surplus on the wind-up of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-fullDescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncompleteTextlabelDescription of assets, liabilities, equity interests or items of consideration for which initial accounting is incompleteIFRS 3.B67 a (ii) DisclosuredocumentationThe description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Total for all business combinations [member]]ifrs-fullDescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssetsMonetary instant, debitlabelEntity's own financial instruments included in fair value of plan assetsIAS 19.143 Disclosure, Effective 2027-01-01 IFRS 19.209 DisclosuredocumentationThe 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; Classes of financial instruments [domain]; Defined benefit plans [domain]]ifrs-fullDescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssetsMonetary instant, debitlabelOther assets used by entity included in fair value of plan assetsIAS 19.143 Disclosure, Effective 2027-01-01 IFRS 19.209 DisclosuredocumentationThe 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 [domain]]ifrs-fullDescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssetsMonetary instant, debitlabelProperty occupied by entity included in fair value of plan assetsIAS 19.143 Disclosure, Effective 2027-01-01 IFRS 19.209 DisclosuredocumentationThe 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 [domain]]

ifrs-fullDescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlanTextlabelDescription of any other entity's responsibilities for governance of planIAS 19.139 a (iii) DisclosuredocumentationThe description of the entity's responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [domain]]ifrs-fullDescriptionOfAnyRetirementBenefitPlanTerminationTermsTextlabelDescription of any retirement benefit plan termination termsIAS 26.36 f DisclosuredocumentationThe description of the termination terms of a retirement benefit plan.ifrs-fullDescriptionOfApproachUsedToDetermineDiscountRatesTextlabelDescription of approach used to determine discount ratesIFRS 17.117 c (iii) DisclosuredocumentationThe description of the approach used to determine discount rates when applying IFRS 17.ifrs-fullDescriptionOfApproachUsedToDetermineInvestmentComponentsTextlabelDescription of approach used to determine investment componentsIFRS 17.117 c (iv) DisclosuredocumentationThe description of the approach used to determine investment components when applying IFRS 17. Investment components are the amounts that an insurance contract requires the entity to repay to a policyholder in all circumstances, regardless of whether an insured event occurs. ifrs-fullDescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentrelatedServiceInsuranceContractsWithDirectParticipationFeaturesTextlabelDescription of approach used to determine relative weighting of benefits provided by insurance coverage and investment-related service, insurance contracts with direct participation featuresIFRS 17.117 c (v) DisclosuredocumentationThe description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-related service for insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]ifrs-fullDescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentreturnServiceInsuranceContractsWithoutDirectParticipationFeaturesTextlabelDescription of approach used to determine relative weighting of benefits provided by insurance coverage and investment-return service, insurance contracts without direct participation featuresIFRS 17.117 c (v) DisclosuredocumentationThe description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-return service for insurance contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

ifrs-fullDescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRiskTextlabelDescription of approach used to determine risk adjustment for non-financial riskIFRS 17.117 c (ii) DisclosuredocumentationThe description of the approach used to determine the risk adjustment for non-financial risk, including whether changes in the risk adjustment for non-financial risk are disaggregated into an insurance service component and an insurance finance component or are presented in full in the insurance service result. [Refer: Risk adjustment for non-financial risk [member]]ifrs-fullDescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeaturesTextlabelDescription of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion from other changes, contracts without direct participation featuresIFRS 17.117 c (i) DisclosuredocumentationThe description of the approach used to distinguish changes in estimates of future cash flows arising from the exercise of discretion from other changes in estimates of future cash flows for contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]ifrs-fullDescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssetsTextlabelDescription of arrangement for contingent consideration arrangements and indemnification assetsIFRS 3.B64 g (ii) Disclosure, Effective 2027-01-01 IFRS 19.35 f (ii) DisclosuredocumentationThe description of the contingent consideration arrangements and the arrangements for indemnification assets. ifrs-fullDescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRiskTextlabelDescription of asset-liability matching strategies used by plan or entity to manage riskIAS 19.146 DisclosuredocumentationThe description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [domain]]ifrs-fullDescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrencyTextlabelDescription of bases of financial statements that have been restated for changes in general purchasing power of functional currencyIAS 29.39 b DisclosuredocumentationThe description of whether the financial statements that have been restated for changes in the general purchasing power of the functional currency are based on a historical cost approach or a current cost approach in hyperinflationary reporting. [Refer: Cost approach [member]]ifrs-fullDescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsTextlabelDescription of basis for determining amount of payment for contingent consideration arrangements and indemnification assetsIFRS 3.B64 g (ii) Disclosure, Effective 2027-01-01 IFRS 19.35 f (ii) DisclosuredocumentationThe description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets.

ifrs-fullDescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfIFRS17TextlabelDescription of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17IFRS 17.C32 a DisclosuredocumentationThe description of the basis for determining financial assets eligible for redesignation at the date of initial application of IFRS 17. A financial asset is eligible only if the financial asset is not held in respect of an activity that is unconnected with contracts within the scope of IFRS 17.ifrs-fullDescriptionOfBasisForPreparingAndPresentingInformationAboutSegmentsThatDoesNotComplyWithIFRS8TextlabelDescription of basis for preparing and presenting information about segments that does not comply with IFRS 8Effective 2027-01-01 IFRS 19.276 Disclosure, Effective 2027-01-01 IFRS 19.246 g DisclosuredocumentationThe description of the basis for preparing and presenting information about segments, if the entity applying IFRS 19 chooses to disclose information about segments that does not comply with IFRS 8.ifrs-fullDescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegmentsTextlabelDescription of basis of accounting for transactions between reportable segmentsIFRS 8.27 a DisclosuredocumentationThe description of the basis of accounting for transactions between the entity's reportable segments. [Refer: Reportable segments [member]]ifrs-fullDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognitionTextlabelDescription of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognitionIFRS 7.35G a (ii) Disclosure, Effective 2027-01-01 IFRS 19.65 a (ii) DisclosuredocumentationThe description of the basis of inputs and assumptions and the estimation techniques used to determine whether the credit risk of financial instruments have increased significantly since initial recognition. ifrs-fullDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAssetTextlabelDescription of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial assetIFRS 7.35G a (iii) Disclosure, Effective 2027-01-01 IFRS 19.65 a (iii) DisclosuredocumentationThe description of the basis of inputs and assumptions and the estimation techniques used to determine whether a financial asset is a credit-impaired financial asset.ifrs-fullDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLossesTextlabelDescription of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit lossesIFRS 7.35G a (i) Disclosure, Effective 2027-01-01 IFRS 19.65 a (i) DisclosuredocumentationThe description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.ifrs-fullDescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociateTextlabelDescription of basis of preparation of summarised financial information of associateIFRS 12.B15 DisclosuredocumentationThe description of the basis of preparation of summarised financial information of an associate. [Refer: Total for all associates [member]]ifrs-fullDescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVentureTextlabelDescription of basis of preparation of summarised financial information of joint ventureIFRS 12.B15 DisclosuredocumentationThe description of the basis of preparation of summarised financial information of a joint venture. [Refer: Total for all joint ventures [member]]ifrs-fullDescriptionOfBasisOfValuationOfAssetsAvailableForBenefitsTextlabelDescription of basis of valuation of assets available for benefitsIAS 26.35 a (ii) DisclosuredocumentationThe description of the basis of valuation of assets available for benefits in retirement benefit plans.

ifrs-fullDescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequentlyTextlabelDescription of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequentlyIFRS 14.32 Disclosure, Effective 2027-01-01 IFRS 19.100 DisclosuredocumentationThe description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [domain]]ifrs-fullDescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDeterminedTextlabelDescription of basis on which unit's recoverable amount has been determinedIAS 36.134 c Disclosure, Effective 2027-01-01 IFRS 19.254 c DisclosuredocumentationThe description of the basis on which the cash-generating unit's (group of units') recoverable amount has been determined (ie value in use or fair value less costs of disposal). [Refer: Total for all cash-generating units [member]]ifrs-fullDescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlanTextlabelDescription of basis used to determine surplus or deficit of multi-employer or state planIAS 19.148 d (iv) Disclosure, Effective 2027-01-01 IFRS 19.212 c DisclosuredocumentationThe description of the basis used to determine a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]ifrs-fullDescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9TextlabelDescription of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9IFRS 1.E2 b DisclosuredocumentationThe description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9. ifrs-fullDescriptionOfBiologicalAssetsTextlabelDescription of biological assetsIAS 41.41 Disclosure, Effective 2027-01-01 IFRS 19.272 DisclosuredocumentationThe description of biological assets. [Refer: Biological assets]ifrs-fullDescriptionOfBiologicalAssetsPreviouslyMeasuredAtCostTextlabelDescription of biological assets previously measured at costIAS 41.56 a DisclosuredocumentationThe description of biological assets previously measured at their cost less any accumulated depreciation and impairment losses, which have become reliably measurable at fair value during the current period. [Refer: At fair value [member]; At cost [member]; Biological assets; Impairment loss]ifrs-fullDescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliableTextlabelDescription of biological assets where fair value information is unreliableIAS 41.54 a Disclosure, Effective 2027-01-01 IFRS 19.274 a DisclosuredocumentationThe description of biological assets where fair value information is unreliable and the entity measures them at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]ifrs-fullDescriptionOfCashgeneratingUnitTextlabelDescription of cash-generating unitIAS 36.130 d (i) Disclosure, Effective 2027-01-01 IFRS 19.252 a DisclosuredocumentationThe description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Total for all cash-generating units [member]]

ifrs-fullDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssetsTextlabelDescription of change in valuation technique used in fair value measurement, assetsIFRS 13.93 d DisclosuredocumentationThe description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]ifrs-fullDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstrumentsTextlabelDescription of change in valuation technique used in fair value measurement, entity's own equity instrumentsIFRS 13.93 d DisclosuredocumentationThe description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]; Income approach [member]; Market approach [member]]ifrs-fullDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilitiesTextlabelDescription of change in valuation technique used in fair value measurement, liabilitiesIFRS 13.93 d DisclosuredocumentationThe description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]ifrs-fullDescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposalTextlabelDescription of change in valuation technique used to measure fair value less costs of disposalIAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) DisclosuredocumentationThe description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques used in fair value measurement [domain]] ifrs-fullDescriptionOfChangeOfInvestmentEntityStatusTextlabelDescription of change of investment entity statusIFRS 12.9B Disclosure, Effective 2027-01-01 IFRS 19.83 DisclosuredocumentationThe description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]]ifrs-fullDescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapitalTextlabelDescription of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital IAS 1 Expiry date 2027-01-01 IAS 1.135 c Disclosure IFRS18 Effective 2027-01-01 IFRS 18.127 c Disclosure documentationThe description of changes in entity's objectives, policies and processes for managing capital and what the entity manages as capital.ifrs-fullDescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChangesTextlabelDescription of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changesIFRS 7.35G c Disclosure, Effective 2027-01-01 IFRS 19.65 c DisclosuredocumentationThe description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes.ifrs-fullDescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyAriseTextlabelDescription of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they ariseIFRS 17.124 c DisclosuredocumentationThe description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.

ifrs-fullDescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptionsTextlabelDescription of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptionsIAS 19.145 c DisclosuredocumentationThe description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]]ifrs-fullDescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17TextlabelDescription of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17IFRS 17.128 c DisclosuredocumentationThe description of the changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.ifrs-fullDescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethodsTextlabelDescription of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methodsIFRS 17.117 b DisclosuredocumentationThe description of any changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.ifrs-fullDescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17TextlabelDescription of changes in methods used to measure risks that arise from contracts within scope of IFRS 17IFRS 17.124 c DisclosuredocumentationThe description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS 17. ifrs-fullDescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17TextlabelDescription of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17IFRS 17.124 c DisclosuredocumentationThe description of any changes in the entity's objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.ifrs-fullDescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleTextlabelDescription of changes in plan to sell non-current asset or disposal group held for saleIFRS 5.42 Disclosure, Effective 2027-01-01 IFRS 19.39 DisclosuredocumentationThe description of the facts and circumstances leading to the decision to change the plan to sell non-current assets or disposal groups. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]ifrs-fullDescriptionOfChangesInServiceConcessionArrangementTextlabelDescription of changes in service concession arrangementSIC 29.6 d DisclosuredocumentationThe description of changes in a service concession arrangement. [Refer: Service concession arrangements [domain]]ifrs-fullDescriptionOfChangesToEntitysRiskManagementStrategyArisingFromEntitysExposureToFinancialInstrumentsSubjectToInterestRateBenchmarkReformExplanatoryText blocklabelDescription of changes to entity's risk management strategy arising from entity's exposure to financial instruments subject to interest rate benchmark reform [text block]IFRS 7.24J c DisclosuredocumentationThe description of changes to an entity's risk management strategy arising from the entity's exposure to financial instruments subject to interest rate benchmark reform.

ifrs-fullDescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpairedTextlabelDescription of collateral held and other credit enhancements, financial assets that are individually determined to be impairedExpired 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.IG29 c ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of the nature of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets]ifrs-fullDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsTextlabelDescription of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposureExpired 2023-01-01 IFRS 7.36 b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk. [Refer: Credit risk [member]; Maximum exposure to credit risk] ifrs-fullDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014TextlabelDescription of collateral held as security and other credit enhancementsIFRS 7.35K b DisclosuredocumentationThe description of collateral held as security and other credit enhancements in respect of the amount that best represents the maximum exposure to credit risk. This includes a description of the nature and quality of the collateral held, an explanation of any significant changes in the quality of that collateral or credit enhancements and information about financial instruments for which an entity has not recognised a loss allowance because of the collateral. [Refer: Credit risk [member]; Maximum exposure to credit risk]ifrs-fullDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotAppliedTextlabelDescription of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not appliedIFRS 7.36 b DisclosuredocumentationThe description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk of financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Credit risk [member]; Maximum exposure to credit risk]

ifrs-fullDescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateralTextlabelDescription of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence of default by owner of collateralIFRS 7.15 c DisclosuredocumentationThe description of the terms and conditions associated with the entity's use of collateral permitted to be sold or repledged in absence of default by the owner of collateral.ifrs-fullDescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntitiesTextlabelDescription of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entitiesIFRS 12.29 d DisclosuredocumentationThe description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity's maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Total for all unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities]ifrs-fullDescriptionOfComplianceWithIAS34AndRequirementsInRelatedParagraphsInIFRS19TextlabelDescription of compliance with IAS 34 and requirements in related paragraphs in IFRS 19Effective 2027-01-01 IFRS 19.247 DisclosuredocumentationThe description of the compliance of the entity's interim financial report with IAS 34 and requirements in related paragraphs in IFRS 19. [Refer: IFRSs [member]] ifrs-fullDescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReportTextlabelDescription of compliance with IFRSs if applied for interim financial reportIAS 34.19 Disclosuredocumentation IAS1The description of the compliance of the entity's interim financial report with IFRSs. [Refer: IFRSs [member]]documentation IFRS18The description of the compliance of the entity's interim financial report with IFRS Accounting Standards. [Refer: IFRSs [member]]ifrs-fullDescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeaturesTextlabelDescription of composition of underlying items for contracts with direct participation featuresIFRS 17.111 DisclosuredocumentationThe description of the composition of the underlying items for contracts with direct participation features. Insurance contracts with direct participation features are insurance contracts for which, at inception: (a) the contractual terms specify that the policyholder participates in a share of a clearly identified pool of underlying items; (b) the entity expects to pay to the policyholder an amount equal to a substantial share of the fair value returns on the underlying items; and (c) the entity expects a substantial proportion of any change in the amounts to be paid to the policyholder to vary with the change in fair value of the underlying items. Underlying items are items that determine some of the amounts payable to a policyholder.ifrs-fullDescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValueTextlabelDescription of conclusion why transaction price was not best evidence of fair valueIFRS 7.28 c Disclosure, Effective 2027-01-01 IFRS 19.64 c DisclosuredocumentationThe description of why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports fair value.

ifrs-fullDescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCostTextlabelDescription of contractual agreement or stated policy for charging net defined benefit costIAS 19.149 a Disclosure, Effective 2027-01-01 IFRS 19.213 a DisclosuredocumentationThe description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under common control. [Refer: Defined benefit plans that share risks between entities under common control [member]]ifrs-fullDescriptionOfConversionOfDebtToEquityTextlabelDescription of conversion of debt to equityIAS 7.44 c ExampledocumentationThe description of the non-cash conversion of debt to equity.ifrs-fullDescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproachTextlabelDescription of criteria satisfied when using premium allocation approachIFRS 17.97 a DisclosuredocumentationThe description of the criteria in paragraphs 53 and 69 of IFRS 17 that have been satisfied when an entity uses the premium allocation approach. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.ifrs-fullDescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusinessTextlabelDescription of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of businessIAS 40.75 c DisclosuredocumentationThe description of the criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business when the classification of property as investment property is difficult. [Refer: Investment property] ifrs-fullDescriptionOfCrossreferencesToDisclosuresAboutOtherContractsToBuyNaturedependentElectricityTextlabelDescription of cross-references to disclosures about other contracts to buy nature-dependent electricityEffective 2026-01-01 IFRS 7.30C Disclosure, Effective 2027-01-01 IFRS 19.64C DisclosuredocumentationThe description of cross-references to disclosures about other contracts to buy nature-dependent electricity.ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulationTextlabelDescription of cross-reference to disclosures about activities subject to rate regulationIFRS 14.31 Disclosure, Effective 2027-01-01 IFRS 19.99 DisclosuredocumentationThe description of cross-reference to disclosures about activities subject to rate regulation.ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatementsTextlabelDescription of cross-reference to disclosures about credit risk presented outside financial statementsIFRS 7.35C DisclosuredocumentationThe description of cross-reference to disclosures about credit risk presented outside the financial statements.ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatementsTextlabelDescription of cross-reference to disclosures about hedge accounting presented outside financial statementsIFRS 7.21B DisclosuredocumentationThe description of cross-reference to disclosures about hedge accounting presented outside financial statements.ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutLeasesTextlabelDescription of cross-reference to disclosures about leasesIFRS 16.52 DisclosuredocumentationThe description of cross-reference to disclosures about leases.

ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstrumentsTextlabelDescription of cross-reference to disclosures about nature and extent of risks arising from financial instrumentsIFRS 7.B6 DisclosuredocumentationThe description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatementsTextlabelDescription of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statementsIAS 19.150 Disclosure, Effective 2027-01-01 IFRS 19.214 DisclosuredocumentationThe description of cross-references to disclosures about defined benefit plans that share risks between entities under common control in another group entity's financial statements. [Refer: Defined benefit plans that share risks between entities under common control [member]]ifrs-fullDescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatementsTextlabelDescription of cross-reference to disclosures presented outside interim financial statementsIAS 34.16A Disclosure, Effective 2027-01-01 IFRS 19.246 DisclosuredocumentationThe description of cross-reference to disclosures presented outside interim financial statements.ifrs-fullDescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayedTextlabelDescription of currency in which supplementary information is displayedIAS 21.57 b DisclosuredocumentationThe description of the currency in which the entity's supplementary information is displayed. ifrs-fullDescriptionOfCurrentAndFormerWayOfAggregatingAssetsTextlabelDescription of current and former way of aggregating assetsIAS 36.130 d (iii) Disclosure, Effective 2027-01-01 IFRS 19.252 b DisclosuredocumentationThe description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Total for all cash-generating units [member]]ifrs-fullDescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiaryTextlabelDescription of current commitments or intentions to provide support to subsidiaryIFRS 12.19D b Disclosure, Effective 2027-01-01 IFRS 19.85 b DisclosuredocumentationThe description of current commitments or intentions to provide support to a subsidiary. [Refer: Total for all subsidiaries [member]]ifrs-fullDescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayableTextlabelDescription of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payableIFRS 7.19 Disclosure, Effective 2027-01-01 IFRS 19.55 DisclosuredocumentationThe description of the details of breaches during the period of principal, interest, sinking fund or redemption terms of loans payable that permitted the lender to demand accelerated repayment.ifrs-fullDescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayableTextlabelDescription of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payableIFRS 7.18 a Disclosure, Effective 2027-01-01 IFRS 19.54 a DisclosuredocumentationThe description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.

ifrs-fullDescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivitiesTextlabelDescription of difficulties structured entity experienced in financing its activitiesIFRS 12.B26 f ExampledocumentationThe description of the difficulties that a structured entity has experienced in financing its activities.ifrs-fullDescriptionOfDiscountRatesAppliedToCashFlowProjectionsPercent instantlabelDiscount rate applied to cash flow projectionsIAS 36.134 d (v) Disclosure, IAS 36.134 e (v) Disclosure, Effective 2027-01-01 IFRS 19.254 d (iii) Disclosure, Effective 2027-01-01 IFRS 19.254 f (ii) DisclosuredocumentationThe discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]]ifrs-fullDescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUsePercent instantlabelDiscount rate used in current estimate of value in useIAS 36.130 g DisclosuredocumentationThe discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.ifrs-fullDescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUsePercent instantlabelDiscount rate used in previous estimate of value in useIAS 36.130 g DisclosuredocumentationThe discount rate used in the previous estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.ifrs-fullDescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassificationPercent instantlabelEffective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income categoryIFRS 7.12C a Disclosure, Effective 2027-01-01 IFRS 19.48 a DisclosuredocumentationThe effective interest rate for financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category as of the date of reclassification. [Refer: Financial assets] ifrs-fullDescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatementsTextlabelDescription of effect of changing business model for managing financial assets on financial statementsIFRS 7.12B b Disclosure, Effective 2027-01-01 IFRS 19.47 b DisclosuredocumentationThe description of the effect on the financial statements of changing the entity's business model for managing financial assets. [Refer: Financial assets]ifrs-fullDescriptionOfEffectOfRegulatoryFrameworkOnPlanTextlabelDescription of effect of regulatory framework on planIAS 19.139 a (ii) DisclosuredocumentationThe description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [domain]]ifrs-fullDescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsTextlabelDescription of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assetsIFRS 3.B64 g (iii) DisclosuredocumentationThe description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets.ifrs-fullDescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDateTextlabelDescription of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition dateIAS 12.81 k DisclosuredocumentationThe description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Total for all business combinations [member]]

ifrs-fullDescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipmentTextlabelDescription of existence of restrictions on title, property, plant and equipmentIAS 16.74 a Disclosure, Effective 2027-01-01 IFRS 19.201 a DisclosuredocumentationThe description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]ifrs-fullDescriptionOfExistenceOfThirdpartyCreditEnhancementTextlabelDescription of existence of third-party credit enhancementIFRS 13.98 DisclosuredocumentationThe description of the existence of third-party credit enhancement for liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsText blocklabelDisclosure of expected impact of initial application of new standards or interpretations [text block]IAS 8.30 b Disclosure, Effective 2027-01-01 IFRS 19.180 b Disclosuredocumentation IAS1The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have.documentation IFRS18The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS Accounting Standard, that has been issued but is not yet effective, will have.ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstractlabelDisclosure of expected impact of initial application of new standards or interpretations [abstract] ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItemsLine itemslabelDisclosure of expected impact of initial application of new standards or interpretations [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTableTablelabelDisclosure of expected impact of initial application of new standards or interpretations [table]IAS 8.30 b Disclosure, Effective 2027-01-01 IFRS 19.180 b DisclosuredocumentationSchedule disclosing information related to the expected impact of the initial application of new standards or interpretations.ifrs-fullDescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombinationTextlabelDescription of expected timing of outflows, contingent liabilities in business combinationIFRS 3.B64 j Disclosure, IFRS 3.B67 c DisclosuredocumentationThe description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]ifrs-fullDescriptionOfExpectedTimingOfOutflowsOtherProvisionsTextlabelDescription of expected timing of outflows, other provisionsIAS 37.85 a Disclosure, Effective 2027-01-01 IFRS 19.258 a DisclosuredocumentationThe description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]

ifrs-fullDescriptionOfExpectedVolatilityShareOptionsGrantedPercent durationlabelExpected volatility, share options grantedIFRS 2.47 a (i) DisclosuredocumentationThe expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time.ifrs-fullDescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsTextlabelDescription of expiry date of deductible temporary differences, unused tax losses and unused tax creditsIAS 12.81 e Disclosure, Effective 2027-01-01 IFRS 19.194 e DisclosuredocumentationThe 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]]ifrs-fullDescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimatedTextlabelDescription of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimatedIFRS 3.B64 g (iii) DisclosuredocumentationThe description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.ifrs-fullDescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyAriseTextlabelDescription of exposures to risks that arise from contracts within scope of IFRS 17 and how they ariseIFRS 17.124 a DisclosuredocumentationThe description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise. ifrs-fullDescriptionOfExposureToRiskTextlabelDescription of exposure to riskIFRS 7.33 a DisclosuredocumentationThe description of exposures to risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullDescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligationsTextlabelDescription of extent to which entity can be liable to multi-employer or state plan for other entities' obligationsIAS 19.148 b DisclosuredocumentationThe description of the extent to which the entity can be liable for other entities' obligations under the terms and conditions of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]ifrs-fullDescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuerTextlabelDescription of extent to which fair value of investment property is based on valuation by independent valuerIAS 40.75 e Disclosure, Effective 2027-01-01 IFRS 19.268 b DisclosuredocumentationThe 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]ifrs-fullDescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8AbTextlabelDescription of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)IFRS 1.31A DisclosuredocumentationThe description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets.

ifrs-fullDescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8BTextlabelDescription of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8BIFRS 1.31B DisclosuredocumentationThe description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation.ifrs-fullDescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantifiedTextlabelDescription of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantifiedIFRS 12.29 c DisclosuredocumentationThe description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Total for all unconsolidated structured entities [member]]ifrs-fullDescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriodTextlabelDescription of fact and reason why entity's exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during periodIFRS 17.123 DisclosuredocumentationThe description of the fact and the reason why the entity's exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period. ifrs-fullDescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentativeTextlabelDescription of fact and reason why sensitivity analyses are unrepresentativeIFRS 7.42 DisclosuredocumentationThe description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Classes of financial instruments [domain]]ifrs-fullDescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumesTextlabelDescription of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumesIFRS 7.24D DisclosuredocumentationThe description of the fact and reason why the volume of the hedging relationships to which the exemption in paragraph 23C of IFRS 7 applies is unrepresentative of the normal volumes.ifrs-fullDescriptionOfFactorsThatMakeUpGoodwillRecognisedTextlabelDescription of factors that make up goodwill recognisedIFRS 3.B64 e Disclosure, Effective 2027-01-01 IFRS 19.35 d DisclosuredocumentationThe qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors. [Refer: Goodwill]

ifrs-fullDescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticableText blocklabelDescription of fact that estimating amount of change in accounting estimate is impracticable [text block]IAS 8.40 Disclosure, Effective 2027-01-01 IFRS 19.185 DisclosuredocumentationThe 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.ifrs-fullDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssetsTextlabelDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assetsIFRS 13.93 h (ii) DisclosuredocumentationThe description of the fact that changing one or more unobservable inputs for the fair value measurement of assets to reflect reasonably possible alternative assumptions would change fair value significantly.ifrs-fullDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstrumentsTextlabelDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity's own equity instrumentsIFRS 13.93 h (ii) DisclosuredocumentationThe description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity's own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Classes of entity's own equity instruments [domain]] ifrs-fullDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilitiesTextlabelDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilitiesIFRS 13.93 h (ii) DisclosuredocumentationThe description of the fact that changing one or more unobservable inputs for the fair value measurement of liabilities to reflect reasonably possible alternative assumptions would change the fair value significantly.ifrs-fullDescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethodTextlabelDescription of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity methodIFRS 11.C4 DisclosuredocumentationThe description of the fact that the entity does not have a legal or constructive obligation in relation to the negative net assets, if aggregating all previously proportionately consolidated assets and liabilities on transition from proportionate consolidation to equity method results in negative net assets.ifrs-fullDescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUseTextlabelDescription of fact that highest and best use of non-financial asset differs from current useIFRS 13.93 i DisclosuredocumentationThe description of the fact that the use of a non-financial asset that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used differs from its current use.

ifrs-fullDescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimableTextlabelDescription of fact that impact of initial application of new IFRS is not known or reasonably estimableIAS 8.31 e (ii) Example, Effective 2027-01-01 IFRS 19.181 e (ii) Exampledocumentation IAS1The description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]]documentation IFRS18The description of the fact that the impact of the initial application of a new IFRS Accounting Standard is not known or reasonably estimable. [Refer: IFRSs [member]]ifrs-fullDescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlanTextlabelDescription of fact that multi-employer or state plan is defined benefit planIAS 19.148 d (i) Disclosure, Effective 2027-01-01 IFRS 19.212 a DisclosuredocumentationThe description of the fact that a multi-employer or state plan is a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-fullDescriptionOfFactThatNewOrAmendedIFRSStandardIsAppliedEarlyTextlabelDescription of fact that new or amended IFRS Accounting Standard is applied early IAS 1 Expiry date 2026-01-01 IAS 1.139U Disclosure, Expiry date 2026-01-01 IAS 1.139W Disclosure, Expiry date 2026-01-01 IAS 7.65 Disclosure, Expiry date 2026-01-01 IFRS 1.39AK Disclosure, Expiry date 2026-01-01 IFRS 10.C1E Disclosure, Expiry date 2026-01-01 IFRS 16.C1D Disclosure, Expiry date 2026-01-01 IFRS 7.44LL Disclosure, Expiry date 2026-01-01 IFRS 7.44NN Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.13 a Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.13 b Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.14 Disclosure, Expiry date 2027-01-01 IAS 21.60L Disclosure, Expiry date 2027-01-01 IFRS 19.A1 Disclosure, Expiry date 2028-01-01 IFRS 9.7.1.15 Disclosure IFRS18 Expiry date 2026-01-01 IFRS 1.39AK Disclosure, Effective 2027-01-01 IFRS 18.C1 Disclosure, Expiry date 2026-01-01 IAS 7.65 Disclosure, Expiry date 2026-01-01 IFRS 10.C1E Disclosure, Expiry date 2026-01-01 IFRS 16.C1D Disclosure, Expiry date 2026-01-01 IFRS 7.44LL Disclosure, Expiry date 2026-01-01 IFRS 7.44NN Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.13 a Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.13 b Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.14 Disclosure, Expiry date 2027-01-01 IAS 21.60L Disclosure, Expiry date 2027-01-01 IFRS 19.A1 Disclosure, Expiry date 2028-01-01 IFRS 9.7.1.15 Disclosure documentation IAS1The description of the fact that a new or amended IFRS Standard is applied earlier than its effective date.documentation IFRS18The description of the fact that a new or amended IFRS Accounting Standard is applied earlier than its effective date. ifrs-fullDescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrumentTextlabelDescription of financial instruments designated as hedging instrumentsExpired 2023-01-01 IFRS 7.22 b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Classes of financial instruments [domain]; Financial assets]ifrs-fullDescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliablyTextlabelDescription of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliablyExpired 2023-01-01 IFRS 7.30 b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]]

ifrs-fullDescriptionOfFinancialRiskManagementRelatedToAgriculturalActivityTextlabelDescription of financial risk management related to agricultural activityIAS 41.49 c DisclosuredocumentationThe description of financial risk management related to agricultural activity.ifrs-fullDescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccurTextlabelDescription of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occurIFRS 7.23F DisclosuredocumentationThe description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.ifrs-fullDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssetsTextlabelDescription of frequency and methods for testing procedures of pricing models, assetsIFRS 13.93 g Example, IFRS 13.IE65 b ExampledocumentationThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets.ifrs-fullDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstrumentsTextlabelDescription of frequency and methods for testing procedures of pricing models, entity's own equity instrumentsIFRS 13.93 g Example, IFRS 13.IE65 b ExampledocumentationThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]] ifrs-fullDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilitiesTextlabelDescription of frequency and methods for testing procedures of pricing models, liabilitiesIFRS 13.93 g Example, IFRS 13.IE65 b ExampledocumentationThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities.ifrs-fullDescriptionOfFullyAmortisedIntangibleAssetsTextlabelDescription of fully amortised intangible assetsIAS 38.128 a ExampledocumentationThe description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill]ifrs-fullDescriptionOfFunctionalCurrencyTextlabelDescription of functional currencyIAS 21.53 Disclosure, IAS 21.57 c Disclosure, Effective 2027-01-01 IFRS 19.219 DisclosuredocumentationThe description of the currency of the primary economic environment in which the entity operates.ifrs-fullDescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributionsTextlabelDescription of funding arrangements and funding policy that affect future contributionsIAS 19.147 a Disclosure, IAS 19.148 a Disclosure, Effective 2027-01-01 IFRS 19.211 a DisclosuredocumentationThe description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [domain]]ifrs-fullDescriptionOfFundingPolicyTextlabelDescription of funding policyIAS 26.35 c DisclosuredocumentationThe description of the policy for the transfer of assets to an entity (the fund) separate from the employer’s entity to meet future obligations for the payment of retirement benefits.

ifrs-fullDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssetsTextlabelDescription of group within entity that decides entity's valuation policies and procedures, assetsIFRS 13.93 g Example, IFRS 13.IE65 a (i) ExampledocumentationThe description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets.ifrs-fullDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstrumentsTextlabelDescription of group within entity that decides entity's valuation policies and procedures, entity's own equity instrumentsIFRS 13.93 g Example, IFRS 13.IE65 a (i) ExampledocumentationThe description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for the entity's own equity instruments.ifrs-fullDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilitiesTextlabelDescription of group within entity that decides entity's valuation policies and procedures, liabilitiesIFRS 13.93 g Example, IFRS 13.IE65 a (i) ExampledocumentationThe description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities.ifrs-fullDescriptionOfGrowthRateUsedToExtrapolateCashFlowProjectionsPercent instantlabelGrowth rate used to extrapolate cash flow projectionsIAS 36.134 d (iv) Disclosure, IAS 36.134 e (iv) Disclosure, Effective 2027-01-01 IFRS 19.254 d (ii) Disclosure, Effective 2027-01-01 IFRS 19.254 f (i) DisclosuredocumentationThe growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]] ifrs-fullDescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsedTextlabelDescription of hedging instruments used to hedge risk exposures and how they are usedIFRS 7.22B a Disclosure, Effective 2027-01-01 IFRS 19.58 a DisclosuredocumentationThe description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [domain]]ifrs-fullDescriptionOfHistoricalInformationAboutCounterpartyDefaultRatesTextlabelDescription of historical information about counterparty default ratesExpired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 c ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of historical information about default rates of the party to the transaction other than the entity.ifrs-fullDescriptionOfHowAcquirerObtainedControlOfAcquireeTextlabelDescription of how acquirer obtained control of acquireeIFRS 3.B64 d DisclosuredocumentationThe description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as to obtain benefits from its activities.ifrs-fullDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssetsTextlabelDescription of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assetsIFRS 13.93 h (ii) DisclosuredocumentationThe description of how the effect on fair value measurement of assets due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.

ifrs-fullDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstrumentsTextlabelDescription of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity's own equity instrumentsIFRS 13.93 h (ii) DisclosuredocumentationThe description of how the effect on fair value measurement of the entity's own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Classes of entity's own equity instruments [domain]]ifrs-fullDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilitiesTextlabelDescription of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilitiesIFRS 13.93 h (ii) DisclosuredocumentationThe description of how the effect on the fair value measurement of liabilities due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.ifrs-fullDescriptionOfHowEntityAssessesWhetherContractsForReceiptOfNaturedependentElectricityMightBecomeOnerousTextlabelDescription of how entity assesses whether contracts for receipt of nature-dependent electricity might become onerous IAS 1 Effective 2026-01-01 IFRS 7.30A b (ii) Disclosure, Effective 2027-01-01 IFRS 19.64A b (ii) Disclosure IFRS18 Effective 2027-01-01 IFRS 19.64A b (ii) Disclosure, Effective 2026-01-01 IFRS 7.30A b (ii) Disclosure documentationThe description of how the entity assesses whether a contract for receipt of nature-dependent electricity might become onerous, including the assumptions the entity uses in making this assessment. ifrs-fullDescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailableTextlabelDescription of how entity determined maximum economic benefit availableIAS 19.141 c (iv) DisclosuredocumentationThe description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, ie whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [domain]]ifrs-fullDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13AssetsTextlabelDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assetsIFRS 13.93 g Example, IFRS 13.IE65 d ExampledocumentationThe description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of assets, was developed in accordance with IFRS 13.ifrs-fullDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstrumentsTextlabelDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity's own equity instrumentsIFRS 13.93 g Example, IFRS 13.IE65 d ExampledocumentationThe description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity's own equity instruments was developed in accordance with IFRS 13. [Refer: Classes of entity's own equity instruments [domain]]

ifrs-fullDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13LiabilitiesTextlabelDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilitiesIFRS 13.93 g Example, IFRS 13.IE65 d ExampledocumentationThe description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of liabilities, was developed in accordance with IFRS 13.ifrs-fullDescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsoredTextlabelDescription of how entity determined which structured entities it sponsoredIFRS 12.27 a DisclosuredocumentationThe description of how the entity has determined which structured entities it has sponsored.ifrs-fullDescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17TextlabelDescription of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17IFRS 17.127 DisclosuredocumentationThe description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS 17. ifrs-fullDescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectivenessTextlabelDescription of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectivenessIFRS 7.22B b Disclosure, Effective 2027-01-01 IFRS 19.58 b DisclosuredocumentationThe description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [domain]; Hedged items [domain]]ifrs-fullDescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAreTextlabelDescription of how entity establishes hedge ratio and what sources of hedge ineffectiveness areIFRS 7.22B c DisclosuredocumentationThe description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness]ifrs-fullDescriptionOfHowEntityIsManagingProcessToTransitionToAlternativeBenchmarkRatesForHedgingRelationshipsTextlabelDescription of how entity is managing process to transition to alternative benchmark rates for hedging relationshipsIFRS 7.24H c Disclosure, Effective 2027-01-01 IFRS 19.63 c DisclosuredocumentationThe description of how the entity is managing the process to transition to alternative benchmark rates for hedging relationships.

ifrs-fullDescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17TextlabelDescription of how entity manages liquidity risk that arises from contracts within scope of IFRS 17IFRS 17.132 a DisclosuredocumentationThe description of how the entity manages the liquidity risk that arises from contracts within the scope of IFRS 17. [Refer: Liquidity risk [member]]ifrs-fullDescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResetsTextlabelDescription of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resetsIFRS 7.23C b (ii) DisclosuredocumentationThe description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets.ifrs-fullDescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLossesTextlabelDescription of how forward-looking information has been incorporated into determination of expected credit lossesIFRS 7.35G b Disclosure, Effective 2027-01-01 IFRS 19.65 b DisclosuredocumentationThe description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.ifrs-fullDescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertaintyTextlabelDescription of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertaintyIFRS 14.30 c DisclosuredocumentationThe description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [domain]] ifrs-fullDescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTextlabelDescription of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationIFRS 3.B64 m DisclosuredocumentationThe description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]]ifrs-fullDescriptionOfHowManagementDeterminesConcentrationsTextlabelDescription of how management determines concentrationsIFRS 7.B8 a DisclosuredocumentationThe description of how management determines concentrations of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssetsTextlabelDescription of how third-party information was taken into account when measuring fair value, assetsIFRS 13.92 Example, IFRS 13.IE64 b ExampledocumentationThe description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of assets.

ifrs-fullDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstrumentsTextlabelDescription of how third-party information was taken into account when measuring fair value, entity's own equity instrumentsIFRS 13.92 Example, IFRS 13.IE64 b ExampledocumentationThe description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]]ifrs-fullDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilitiesTextlabelDescription of how third-party information was taken into account when measuring fair value, liabilitiesIFRS 13.92 Example, IFRS 13.IE64 b ExampledocumentationThe description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of liabilities.ifrs-fullDescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelateTextlabelDescription of identification of financial statements to which separate financial statements relateIAS 27.17 Disclosure, Effective 2027-01-01 IFRS 19.240 DisclosuredocumentationThe description of the identity of financial statements to which separate financial statements relate. ifrs-fullDescriptionOfIdentityOfRateRegulatorsTextlabelDescription of identity of rate regulator(s)IFRS 14.30 b Disclosure, Effective 2027-01-01 IFRS 19.98 b DisclosuredocumentationThe description of the identity of the rate regulator(s). A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity.ifrs-fullDescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTaxTextlabelDescription of impact of rate regulation on current and deferred taxIFRS 14.34 DisclosuredocumentationThe description of the impact of the rate regulation on the current and deferred tax. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.ifrs-fullDescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlanTextlabelDescription of information about surplus or deficit of multi-employer or state planIAS 19.148 d (iv) Disclosure, Effective 2027-01-01 IFRS 19.212 c DisclosuredocumentationThe description of available information about a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-fullDescriptionOfInformationWhereFairValueDisclosuresNotRequiredTextlabelDescription of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliablyExpired 2023-01-01 IFRS 7.30 a DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably.ifrs-fullDescriptionOfInitialApplicationOfStandardsOrInterpretationsText blocklabelDisclosure of initial application of standards or interpretations [text block]IAS 8.28 Disclosure, Effective 2027-01-01 IFRS 19.178 Disclosuredocumentation IAS1The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]documentation IFRS18The disclosure of the initial application of an IFRS Accounting Standard. [Refer: IFRSs [member]]ifrs-fullDescriptionOfInputsToOptionPricingModelShareOptionsGrantedTextlabelDescription of inputs to option pricing model, share options grantedIFRS 2.47 a (i) DisclosuredocumentationThe description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]]ifrs-fullDescriptionOfInputsUsedInFairValueMeasurementAssetsTextlabelDescription of inputs used in fair value measurement, assetsIFRS 13.93 d Disclosure, Effective 2027-01-01 IFRS 19.95 c DisclosuredocumentationThe description of inputs used in the fair value measurement of assets. Inputs are the assumptions that market participants would use when pricing the asset, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. ifrs-fullDescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstrumentsTextlabelDescription of inputs used in fair value measurement, entity's own equity instrumentsIFRS 13.93 d Disclosure, Effective 2027-01-01 IFRS 19.95 c DisclosuredocumentationThe description of inputs used in the fair value measurement of the entity's own equity instruments. Inputs are the assumptions that market participants would use when pricing the entity's own equity instrument, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.ifrs-fullDescriptionOfInputsUsedInFairValueMeasurementLiabilitiesTextlabelDescription of inputs used in fair value measurement, liabilitiesIFRS 13.93 d Disclosure, Effective 2027-01-01 IFRS 19.95 c DisclosuredocumentationThe description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.ifrs-fullDescriptionOfIntentionsToProvideSupportToStructuredEntityTextlabelDescription of intentions to provide support to structured entityIFRS 12.17 Disclosure, IFRS 12.31 Disclosure, Effective 2027-01-01 IFRS 19.80 Disclosure, Effective 2027-01-01 IFRS 19.93 DisclosuredocumentationThe description of the entity's current intentions to provide financial or other support to a structured entity, including intentions to assist the structured entity in obtaining financial support.

ifrs-fullDescriptionOfInternalCreditRatingsProcessTextlabelDescription of internal credit ratings processExpired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 a Example, Expired 2023-01-01 IFRS 7.IG25 b ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of the entity's process for internal credit ratings. [Refer: Total for all internal credit grades [member]]ifrs-fullDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssetsTextlabelDescription of internal reporting procedures for discussing and assessing fair value measurements, assetsIFRS 13.93 g Example, IFRS 13.IE65 a (iii) ExampledocumentationThe description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets.ifrs-fullDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstrumentsTextlabelDescription of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instrumentsIFRS 13.93 g Example, IFRS 13.IE65 a (iii) ExampledocumentationThe description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity's fair value measurement valuation policies and procedures for the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]] ifrs-fullDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilitiesTextlabelDescription of internal reporting procedures for discussing and assessing fair value measurements, liabilitiesIFRS 13.93 g Example, IFRS 13.IE65 a (iii) ExampledocumentationThe description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities.ifrs-fullDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssetsTextlabelDescription of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assetsIFRS 13.93 h (i) DisclosuredocumentationThe description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of assets. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]]ifrs-fullDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstrumentsTextlabelDescription of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity's own equity instrumentsIFRS 13.93 h (i) DisclosuredocumentationThe description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of the entity's own equity instruments. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]]

ifrs-fullDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilitiesTextlabelDescription of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilitiesIFRS 13.93 h (i) DisclosuredocumentationThe description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of liabilities. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]]ifrs-fullDescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModelTextlabelDescription of investment property, at cost or in accordance with IFRS 16 within fair value modelIAS 40.78 a Disclosure, Effective 2027-01-01 IFRS 19.270 a DisclosuredocumentationThe description of investment property measured at cost or in accordance with IFRS 16 within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property]ifrs-fullDescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModelTextlabelDescription of investment property where fair value information is unreliable, cost modelIAS 40.79 e (i) Disclosure, Effective 2027-01-01 IFRS 19.271 e (i) DisclosuredocumentationThe description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property] ifrs-fullDescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncomeTextlabelDescription of investments in equity instruments designated at fair value through other comprehensive incomeIFRS 7.11A a DisclosuredocumentationThe description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income]ifrs-fullDescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomersTextlabelDescription of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customersIFRS 15.123 Disclosure, Effective 2027-01-01 IFRS 19.110 Disclosuredocumentation IAS1The description of the judgements, and changes in the judgements, that significantly affect the determination of the amount and timing of revenue from contracts with customers. [Refer: Revenue from contracts with customers]documentation IFRS18The description of the judgements, and changes in the judgements, that significantly affect the determination of the amount and timing of revenue from contracts with customers. [Refer: Revenue from contracts with customers, operating]ifrs-fullDescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegmentsTextlabelDescription of judgements made by management in applying aggregation criteria for operating segmentsIFRS 8.22 aa DisclosuredocumentationThe description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]]

ifrs-fullDescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomersTextlabelDescription of judgements made in determining amount of costs to obtain or fulfil contracts with customersIFRS 15.127 a DisclosuredocumentationThe description of the judgements made in determining the amount of the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]ifrs-fullDescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRateTextlabelDescription of justification for using growth rate that exceeds long-term average growth rateIAS 36.134 d (iv) Disclosure, Effective 2027-01-01 IFRS 19.254 d (ii) DisclosuredocumentationThe description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Total for all cash-generating units [member]]ifrs-fullDescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjectionsTextlabelDescription of key assumptions on which management has based cash flow projectionsIAS 36.134 d (i) Disclosure, IAS 36.135 c Disclosure, Effective 2027-01-01 IFRS 19.254 d (i) Disclosure, Effective 2027-01-01 IFRS 19.255 c DisclosuredocumentationThe description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. [Refer: Total for all cash-generating units [member]] ifrs-fullDescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposalTextlabelDescription of key assumptions on which management has based determination of fair value less costs of disposalIAS 36.130 f (iii) Disclosure, IAS 36.134 e (i) Disclosure, Effective 2027-01-01 IFRS 19.254 e (i) DisclosuredocumentationThe description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. [Refer: Total for all cash-generating units [member]]ifrs-fullDescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorisedTextlabelDescription of level of fair value hierarchy within which fair value measurement is categorisedIAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, Effective 2027-01-01 IFRS 19.254 e (ii) DisclosuredocumentationThe description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of 'costs of disposal') for a cash-generating unit (group of units'). [Refer: Total for all cash-generating units [member]]ifrs-fullDescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptionsTextlabelDescription of limitations of methods used in preparing sensitivity analysis for actuarial assumptionsIAS 19.145 b DisclosuredocumentationThe description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]]

ifrs-fullDescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognisedTextlabelDescription of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognisedIFRS 3.B64 p (ii) DisclosuredocumentationThe description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Total for all business combinations [member]]ifrs-fullDescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustmentsTextlabelDescription of line item in statement of comprehensive income that includes reclassification adjustmentsIFRS 7.24C b (v) DisclosuredocumentationThe description of the line item in the statement of comprehensive income that includes the reclassification adjustments. 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.ifrs-fullDescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectivenessTextlabelDescription of line item in statement of comprehensive income that includes recognised hedge ineffectivenessIFRS 7.24C a (ii) Disclosure, IFRS 7.24C b (iii) DisclosuredocumentationThe description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]ifrs-fullDescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItemTextlabelDescription of line item in statement of financial position that includes hedged itemIFRS 7.24B a (iii) Disclosure, Effective 2027-01-01 IFRS 19.61 a (iii) DisclosuredocumentationThe description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [domain]] ifrs-fullDescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrumentTextlabelDescription of line item in statement of financial position that includes hedging instrumentIFRS 7.24A b Disclosure, Effective 2027-01-01 IFRS 19.60 b DisclosuredocumentationThe description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [domain]]ifrs-fullDescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTextlabelDescription of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationIFRS 3.B64 m Disclosuredocumentation IAS1The description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]documentation IFRS18The description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination, operating]

ifrs-fullDescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTextlabelDescription of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationIFRS 3.B64 l (iii) DisclosuredocumentationThe description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Total for all business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]ifrs-fullDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssetsTextlabelDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assetsIFRS 13.93 e (ii) Disclosure, Effective 2027-01-01 IFRS 19.95 d (ii) DisclosuredocumentationThe description of the line item(s) in other comprehensive income in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]ifrs-fullDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstrumentsTextlabelDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's own equity instrumentsIFRS 13.93 e (ii) Disclosure, Effective 2027-01-01 IFRS 19.95 d (ii) DisclosuredocumentationThe description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity's own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]; Other comprehensive income] ifrs-fullDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilitiesTextlabelDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilitiesIFRS 13.93 e (ii) Disclosure, Effective 2027-01-01 IFRS 19.95 d (ii) DisclosuredocumentationThe description of the line item(s) in other comprehensive income in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]ifrs-fullDescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognisedTextlabelDescription of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognisedIFRS 12.9B c Disclosure, Effective 2027-01-01 IFRS 19.83 c DisclosuredocumentationThe description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssetsTextlabelDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, assetsIFRS 13.93 e (i) Disclosure, Effective 2027-01-01 IFRS 19.95 d (i) DisclosuredocumentationThe description of the line item(s) in profit or loss in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]]

ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstrumentsTextlabelDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity instrumentsIFRS 13.93 e (i) Disclosure, Effective 2027-01-01 IFRS 19.95 d (i) DisclosuredocumentationThe description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity's own equity instruments measured at fair value are recognised. [Refer: Classes of entity's own equity instruments [domain]]ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilitiesTextlabelDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilitiesIFRS 13.93 e (i) Disclosure, Effective 2027-01-01 IFRS 19.95 d (i) DisclosuredocumentationThe description of the line item(s) in profit or loss in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]]ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurementTextlabelDescription of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurementIFRS 13.93 f DisclosuredocumentationThe description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for assets measured at fair value that are attributable to the change in unrealised gains (losses) relating to those assets held at the end of the reporting period. [Refer: At fair value [member]] ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurementTextlabelDescription of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period are recognised, fair value measurementIFRS 13.93 f DisclosuredocumentationThe description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity's own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]]ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurementTextlabelDescription of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurementIFRS 13.93 f DisclosuredocumentationThe description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for liabilities measured at fair value that are attributable to the change in unrealised gains (losses) relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]

ifrs-fullDescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncludedTextlabelDescription of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are includedIAS 36.126 a Disclosure, Effective 2027-01-01 IFRS 19.250 a Disclosuredocumentation IAS1The 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]documentation IFRS18The 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, operating]ifrs-fullDescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversedTextlabelDescription of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversedIAS 36.126 b Disclosure, Effective 2027-01-01 IFRS 19.250 b Disclosuredocumentation IAS1The 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]documentation IFRS18The 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, operating] ifrs-fullDescriptionOfLineItemsInStatementOfComprehensiveIncomeThatIncludesProceedsAndCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16TextlabelDescription of line item(s) in statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16IAS 16.74A b Disclosuredocumentation IAS1Description of line item(s) in the statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16. [Refer: Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity's ordinary activities; Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity's ordinary activities]documentation IFRS18Description of line item(s) in the statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16. [Refer: Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity's ordinary activities, operating; Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity's ordinary activities, operating]ifrs-fullDescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognisedTextlabelDescription of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognisedIFRS 12.29 b DisclosuredocumentationThe description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised.

ifrs-fullDescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilitiesTextlabelDescription of line items in statement of financial position which include lease liabilitiesIFRS 16.47 b DisclosuredocumentationThe description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]ifrs-fullDescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssetsTextlabelDescription of line items in statement of financial position which include right-of-use assetsIFRS 16.47 a (ii) DisclosuredocumentationThe description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets]ifrs-fullDescriptionOfLinkBetweenReimbursementRightAndRelatedObligationTextlabelDescription of link between reimbursement right and related obligationIAS 19.140 b DisclosuredocumentationThe description of the link between a reimbursement right and the related defined benefit obligation. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]ifrs-fullDescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombinationTextlabelDescription of major assumptions made concerning future events, contingent liabilities in business combinationIFRS 3.B64 j Disclosure, IFRS 3.B67 c DisclosuredocumentationThe description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-fullDescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisionsTextlabelDescription of major assumptions made concerning future events, other provisionsIAS 37.85 b Disclosure, Effective 2027-01-01 IFRS 19.258 b DisclosuredocumentationThe description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions]ifrs-fullDescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptionsTextlabelDescription of management's approach to determining values assigned to key assumptionsIAS 36.134 d (ii) Disclosure, IAS 36.134 e (ii) Disclosure, IAS 36.135 d DisclosuredocumentationThe description of management's approach to determining the value (or values) assigned to key assumptions, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information and, if not, how and why they differ from past experience or external sources of information. Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive.ifrs-fullDescriptionOfManagingLiquidityRiskText blocklabelDisclosure of how entity manages liquidity risk [text block]IFRS 7.39 c Disclosure, Effective 2027-01-01 IFRS 19.72 c DisclosuredocumentationThe disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]

ifrs-fullDescriptionOfMaterialReconcilingItemsTextlabelDescription of material reconciling itemsIFRS 8.28 DisclosuredocumentationThe description of all material reconciling items. [Refer: Material reconciling items [member]]ifrs-fullDescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangementTextlabelDescription of maximum term of options granted for share-based payment arrangementIFRS 2.45 a Disclosure, Effective 2027-01-01 IFRS 19.31 a DisclosuredocumentationThe 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: Types of share-based payment arrangements [domain]]ifrs-fullDescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDateTextlabelDescription of measurement basis for non-controlling interest in acquiree recognised at acquisition dateIFRS 3.B64 o (i) Disclosure, Effective 2027-01-01 IFRS 19.35 j (i) DisclosuredocumentationThe description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Total for all business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date] ifrs-fullDescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsTextlabelDescription of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsIFRS 7.B42 Disclosure, Effective 2027-01-01 IFRS 19.50 DisclosuredocumentationThe description of any measurement differences for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets]ifrs-fullDescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsTextlabelDescription of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsIFRS 7.B42 Disclosure, Effective 2027-01-01 IFRS 19.50 DisclosuredocumentationThe description of any measurement differences for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities]ifrs-fullDescriptionOfMethodOfSettlementForSharebasedPaymentArrangementTextlabelDescription of method of settlement for share-based payment arrangementIFRS 2.45 a Disclosure, Effective 2027-01-01 IFRS 19.31 a DisclosuredocumentationThe 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: Types of share-based payment arrangements [domain]]

ifrs-fullDescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLossTextlabelDescription of methodology or methodologies used to determine whether presenting effects of changes in liability's credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or lossIFRS 7.11 c DisclosuredocumentationThe description of the methodology or methodologies used to determine whether presenting the effects of changes in a financial liability's credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. If an entity is required to present the effects of changes in a liability’s credit risk in profit or loss, the disclosure must include a detailed description of the economic relationship described between the characteristics of the liability and the characteristics of the other financial instruments measured at fair value through profit or loss whose value was changed as a result of changes in the liability's credit risk. [Refer: Credit risk [member]; Classes of financial instruments [domain]; Other comprehensive income]ifrs-fullDescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptionsTextlabelDescription of methods and assumptions used in preparing sensitivity analysis for actuarial assumptionsIAS 19.145 b DisclosuredocumentationThe description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-fullDescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17TextlabelDescription of methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17IFRS 17.128 b DisclosuredocumentationThe description of the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.ifrs-fullDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssetsTextlabelDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, assetsIFRS 13.93 g Example, IFRS 13.IE65 e ExampledocumentationThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets.ifrs-fullDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstrumentsTextlabelDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity instrumentsIFRS 13.93 g Example, IFRS 13.IE65 e ExampledocumentationThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]]ifrs-fullDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilitiesTextlabelDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilitiesIFRS 13.93 g Example, IFRS 13.IE65 e ExampledocumentationThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities.

ifrs-fullDescriptionOfMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethodsTextlabelDescription of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methodsIFRS 17.117 a DisclosuredocumentationThe description of the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.ifrs-fullDescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueTextlabelDescription of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issueIFRIC 17.17 c DisclosuredocumentationThe description of methods used to measure the fair value of non-cash assets declared to be distributed as a dividend, when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Non-cash assets declared for distribution to owners before financial statements authorised for issue]ifrs-fullDescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17TextlabelDescription of methods used to measure risks that arise from contracts within scope of IFRS 17IFRS 17.124 b DisclosuredocumentationThe description of the methods used to measure the risks that arise from contracts within the scope of IFRS 17.ifrs-fullDescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomersTextlabelDescription of methods used to recognise revenue from contracts with customersIFRS 15.124 a Disclosure, Effective 2027-01-01 IFRS 19.111 Disclosuredocumentation IAS1The description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers]documentation IFRS18The description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers, operating] ifrs-fullDescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproachTextlabelDescription of method to recognise insurance acquisition cash flows when using premium allocation approachIFRS 17.97 c DisclosuredocumentationThe description of the method chosen by an entity that uses the premium allocation approach to recognise insurance acquisition cash flows applying paragraph 59(a) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. [Refer: Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]ifrs-fullDescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGrantedTextlabelDescription of method used and assumptions made to incorporate effects of expected early exercise, share options grantedIFRS 2.47 a (i) DisclosuredocumentationThe description of the method used and the assumptions made to incorporate the effects of exercising granted share options early.ifrs-fullDescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTextlabelDescription of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customersIFRS 15.127 b DisclosuredocumentationThe description of the method used to determine the amortisation of the assets recognised from the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

ifrs-fullDescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimateText blocklabelDescription of nature of accounting errors in prior periods [text block]IAS 8.49 a Disclosure, Effective 2027-01-01 IFRS 19.186 a DisclosuredocumentationThe description of the nature of accounting errors in prior periods.ifrs-fullDescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsiderationTextlabelDescription of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of considerationIFRS 3.B67 a (iii) DisclosuredocumentationThe description of the nature of the measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration for which initial accounting for a business combination is incomplete. [Refer: Non-controlling interests; Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration; Total for all business combinations [member]]ifrs-fullDescriptionOfNatureAndAmountOfChangeInAccountingEstimateText blocklabelDescription of nature of change in accounting estimate [text block]IAS 8.39 Disclosure, Effective 2027-01-01 IFRS 19.184 DisclosuredocumentationThe description of the nature of changes in accounting estimates that have effects in the current period or are expected to have effects in future periods.ifrs-fullDescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriodTextlabelDescription of nature and amount of change in estimate during final interim periodIAS 34.26 Disclosure, Effective 2027-01-01 IFRS 19.248 DisclosuredocumentationThe description of the nature and amount of change in an estimate of an amount reported in an interim period that is changed significantly during the final interim period of the financial year. ifrs-fullDescriptionOfNatureAndCarryingAmountOfAssetsObtainedTextlabelDescription of nature of assets obtained by taking possession of collateral or calling on other credit enhancementsIFRS 7.38 a DisclosuredocumentationThe description of the nature of financial or non-financial assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]; Assets obtained by taking possession of collateral or calling on other credit enhancements; Financial assets]ifrs-fullDescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegmentsTextlabelDescription of nature and effect of any asymmetrical allocations to reportable segmentsIFRS 8.27 f DisclosuredocumentationThe description of the nature and effect of any asymmetrical allocations to reportable segments. For example, an entity might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. [Refer: Reportable segments [member]]ifrs-fullDescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatementsTextlabelDescription of nature and extent of government grants for agricultural activity recognised in financial statementsIAS 41.57 a Disclosure, Effective 2027-01-01 IFRS 19.275 a DisclosuredocumentationThe description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants]ifrs-fullDescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatementsTextlabelDescription of nature and extent of government grants recognised in financial statementsIAS 20.39 b Disclosure, Effective 2027-01-01 IFRS 19.216 b DisclosuredocumentationThe description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants]

ifrs-fullDescriptionOfNatureAndExtentOfRateregulatedActivityTextlabelDescription of nature and extent of rate-regulated activityIFRS 14.30 a Disclosure, Effective 2027-01-01 IFRS 19.98 a DisclosuredocumentationThe description of the nature and extent of the rate-regulated activity. [Refer: Types of rate-regulated activities [domain]]ifrs-fullDescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParentTextlabelDescription of nature and extent of significant restrictions on transfer of funds to entityIFRS 12.19D a Disclosure, IFRS 12.22 a Disclosure, Effective 2027-01-01 IFRS 19.85 a DisclosuredocumentationThe description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash dividends or to repay loans or advances.ifrs-fullDescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroupTextlabelDescription of nature and extent to which protective rights of non-controlling interests can significantly restrict entity's ability to access or use assets and settle liabilities of groupIFRS 12.13 b DisclosuredocumentationThe description of the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity's ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle the liabilities of a subsidiary before settling its own liabilities, or when approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary). Protective rights are rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate. [Refer: Non-controlling interests; Total for all subsidiaries [member]] ifrs-fullDescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssueTextlabelDescription of nature and financial effect of business combinations after reporting period before statements authorised for issueIFRS 3.59 b DisclosuredocumentationThe description of the nature and financial effect of business combinations after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Total for all business combinations [member]]ifrs-fullDescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriodTextlabelDescription of nature and financial effect of business combinations during periodIFRS 3.59 a DisclosuredocumentationThe description of the nature and financial effect of business combinations during the current reporting period. [Refer: Total for all business combinations [member]]ifrs-fullDescriptionOfNatureAndPurposeOfReservesWithinEquityTextlabelDescription of nature and purpose of reserves within equity

IAS 1 Expiry date 2027-01-01 IAS 1.79 b Disclosure, Effective 2027-01-01 IFRS 19.B10 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.130 b Disclosure, Effective 2027-01-01 IFRS 19.160 b Disclosure documentationThe description of the nature and purpose of reserves within equity. [Refer: Other reserves] ifrs-fullDescriptionOfNatureOfActivitiesOfBiologicalAssetsTextlabelDescription of nature of activities of biological assetsIAS 41.46 a DisclosuredocumentationThe description of the nature of activities involving biological assets. [Refer: Biological assets]ifrs-fullDescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYearTextlabelDescription of nature of assets with significant risk of material adjustments within next financial year IAS 1 Expiry date 2027-01-01 IAS 1.125 a Disclosure, Effective 2027-01-01 IFRS 19.B15 a Disclosure IFRS18 Effective 2027-01-01 IFRS 19.182 a Disclosure, Effective 2027-01-01 IAS 8.31A a Disclosure documentationThe 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.ifrs-fullDescriptionOfNatureOfBenefitsProvidedByPlanTextlabelDescription of nature of benefits provided by planIAS 19.139 a (i) DisclosuredocumentationThe description of the nature of the benefits provided by a defined benefit plan (for example, final salary defined benefit plan or contribution-based plan with guarantee). [Refer: Defined benefit plans [domain]]ifrs-fullDescriptionOfNatureOfChangeInAccountingPolicyTextlabelDescription of nature of change in accounting policyIAS 8.28 c Disclosure, Effective 2027-01-01 IFRS 19.178 c Disclosuredocumentation IAS1The description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]]documentation IFRS18The description of the nature of a change in accounting policy related to an initial application of an IFRS Accounting Standard. [Refer: IFRSs [member]] ifrs-fullDescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLossTextlabelDescription of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or lossIFRS 8.27 e DisclosuredocumentationThe description of the nature of the changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit (loss). [Refer: Reportable segments [member]]ifrs-fullDescriptionOfNatureOfClassOfAssetsMeasuredAtFairValueTextlabelDescription of nature of class of assets measured at fair valueIFRS 13.92 Example, IFRS 13.IE64 a ExampledocumentationThe description of the nature of the class of assets being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]ifrs-fullDescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValueTextlabelDescription of nature of class of entity's own equity instruments measured at fair valueIFRS 13.92 Example, IFRS 13.IE64 a ExampledocumentationThe description of the nature of the class of the entity's own equity instruments being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]]

ifrs-fullDescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValueTextlabelDescription of nature of class of liabilities measured at fair valueIFRS 13.92 Example, IFRS 13.IE64 a ExampledocumentationThe description of the nature of the class of liabilities being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]ifrs-fullDescriptionOfNatureOfContingentAssetsTextlabelDescription of nature of contingent assetsIAS 37.89 Disclosure, Effective 2027-01-01 IFRS 19.260 DisclosuredocumentationThe 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.ifrs-fullDescriptionOfNatureOfContingentEventTextlabelDescription of nature of contingent event IAS 1 Effective 2027-01-01 IFRS 19.56B a Disclosure, Effective 2026-01-01 IFRS 7.20C a Disclosure IFRS18 Effective 2026-01-01 IFRS 7.20C a Disclosure, Effective 2027-01-01 IFRS 19.56B a Disclosure documentationThe qualitative description of the nature of the contingent event that does not relate directly to changes in basic lending risks and costs, whose occurrence (or non-occurrence) could change the amount of contractual cash flows of financial assets and financial liabilities. ifrs-fullDescriptionOfNatureOfCounterpartyTextlabelDescription of nature of counterpartyExpired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 b ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of the nature of the party to a transaction other than the entity.ifrs-fullDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssetsTextlabelDescription of nature of differences between measurements of reportable segments' assets and entity's assetsIFRS 8.27 c DisclosuredocumentationThe description of the nature of the differences between measurements of the reportable segments' assets and the entity's assets. Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]ifrs-fullDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilitiesTextlabelDescription of nature of differences between measurements of reportable segments' liabilities and entity's liabilitiesIFRS 8.27 d DisclosuredocumentationThe description of the nature of the differences between measurements of the reportable segments' liabilities and the entity's liabilities. Those differences could include accounting policies and policies for the allocation of jointly utilised liabilities that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]

ifrs-fullDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperationsTextlabelDescription of nature of differences between measurements of reportable segments' profits or losses and entity's profit or loss before income tax expense or income and discontinued operationsIFRS 8.27 b DisclosuredocumentationThe description of the nature of the differences between measurements of the reportable segments' profits or losses and the entity's profit or loss before income tax expense or income and discontinued operations. Those differences could include accounting policies and policies for the allocation of centrally incurred costs that are necessary for an understanding of the reported segment information. [Refer: Discontinued operations [member]; Reportable segments [member]]ifrs-fullDescriptionOfNatureOfEntitysOperationsAndPrincipalActivitiesTextlabelDescription of nature of entity's operations and principal activities IAS 1 Expiry date 2027-01-01 IAS 1.138 b Disclosure, Effective 2027-01-01 IFRS 19.B18 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.116 b Disclosure, Effective 2027-01-01 IFRS 19.141 b Disclosure documentationThe description of the nature of the entity's operations and principal activities. ifrs-fullDescriptionOfNatureOfEntitysRelationshipWithAssociateTextlabelDescription of nature of entity's relationship with associateIFRS 12.21 a (ii) DisclosuredocumentationThe description of the nature of the entity's relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity's activities). [Refer: Total for all associates [member]]ifrs-fullDescriptionOfNatureOfEntitysRelationshipWithJointOperationTextlabelDescription of nature of entity's relationship with joint operationIFRS 12.21 a (ii) DisclosuredocumentationThe description of the nature of the entity's relationship with a joint operation (for example, describing the nature of the activities of the joint operation and whether they are strategic to the entity's activities). [Refer: Total for all joint operations [member]]ifrs-fullDescriptionOfNatureOfEntitysRelationshipWithJointVentureTextlabelDescription of nature of entity's relationship with joint ventureIFRS 12.21 a (ii) DisclosuredocumentationThe description of the nature of the entity's relationship with a joint venture (for example, describing the nature of the activities of the joint venture and whether they are strategic to the entity's activities). [Refer: Total for all joint ventures [member]] ifrs-fullDescriptionOfNatureOfFinancialStatementsTextlabelDescription of nature of financial statements IAS 1 IAS 27.16 a Disclosure, Effective 2027-01-01 IFRS 19.238 a Disclosure, Effective 2027-01-01 IFRS 19.240 a Disclosure, Expiry date 2027-01-01 IAS 1.51 b Disclosure, IAS 27.17 a Disclosure IFRS18 IAS 27.17 a Disclosure, Effective 2027-01-01 IFRS 18.27 b Disclosure, Effective 2027-01-01 IFRS 19.128 b Disclosure, Effective 2027-01-01 IFRS 19.238 a Disclosure, Effective 2027-01-01 IFRS 19.240 a Disclosure, IAS 27.16 a Disclosure

documentationThe description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).ifrs-fullDescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransferTextlabelDescription of nature of goods or services that entity has promised to transferIFRS 15.119 c DisclosuredocumentationThe description of the nature of the goods or services that the entity has promised to transfer to customers. ifrs-fullDescriptionOfNatureOfImpendingChangeInAccountingPolicyTextlabelDescription of nature of impending change in accounting policyIAS 8.31 b Example, Effective 2027-01-01 IFRS 19.181 b Exampledocumentation IAS1The description of the nature of the impending change or changes in accounting policy due to a new IFRS that has been issued but is not yet effective.documentation IFRS18The description of the nature of the impending change or changes in accounting policy due to a new IFRS Accounting Standard that has been issued but is not yet effective.ifrs-fullDescriptionOfNatureOfIndividualAssetTextlabelDescription of nature of individual assetIAS 36.130 c (i) DisclosuredocumentationThe description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss]ifrs-fullDescriptionOfNatureOfInterestInFundsTextlabelDescription of nature of interest in fundsIFRIC 5.11 DisclosuredocumentationThe description of the nature of the entity's interest in decommissioning, restoration and environmental rehabilitation funds.ifrs-fullDescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYearTextlabelDescription of nature of liabilities with significant risk of material adjustments within next financial year IAS 1 Expiry date 2027-01-01 IAS 1.125 a Disclosure, Effective 2027-01-01 IFRS 19.B15 a Disclosure IFRS18 Effective 2027-01-01 IFRS 19.182 a Disclosure, Effective 2027-01-01 IAS 8.31A a Disclosure documentationThe 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. ifrs-fullDescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSsTextlabelDescription of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSsIFRS 1.22 b Disclosuredocumentation IAS1The description of the nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]documentation IFRS18The description of the nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRS Accounting Standards. [Refer: Previous GAAP [member]; IFRSs [member]]ifrs-fullDescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformationTextlabelDescription of nature of necessary adjustments to provide comparative information

IAS 1 Expiry date 2027-01-01 IAS 1.42 b Disclosure, Effective 2027-01-01 IFRS 19.B7 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.34 b Disclosure, Effective 2027-01-01 IFRS 19.130 b Disclosure documentationThe description, when it is impracticable to reclassify comparative amounts, of the nature of the adjustments that would have been made if the amounts had been reclassified.ifrs-fullDescriptionOfNatureOfNonadjustingEventAfterReportingPeriodTextlabelDescription of nature of non-adjusting event after reporting periodIAS 10.21 a Disclosure, Effective 2027-01-01 IFRS 19.190 a DisclosuredocumentationThe description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [domain]] ifrs-fullDescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssueTextlabelDescription of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issueIFRIC 17.17 a DisclosuredocumentationThe description of the nature of non-cash assets to be distributed as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.ifrs-fullDescriptionOfNatureOfObligationContingentLiabilitiesTextlabelDescription of nature of obligation, contingent liabilitiesIAS 37.86 Disclosure, Effective 2027-01-01 IFRS 19.259 DisclosuredocumentationThe description of the nature of the obligation for contingent liabilities. [Refer: Classes of contingent liabilities [domain]]ifrs-fullDescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombinationTextlabelDescription of nature of obligation, contingent liabilities in business combinationIFRS 3.B64 j (i) Disclosure, IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure, Effective 2027-01-01 IFRS 19.35 h DisclosuredocumentationThe description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]ifrs-fullDescriptionOfNatureOfObligationOtherProvisionsTextlabelDescription of nature of obligation, other provisionsIAS 37.85 a Disclosure, Effective 2027-01-01 IFRS 19.258 a DisclosuredocumentationThe description of the nature of the obligation for other provisions. [Refer: Other provisions] ifrs-fullDescriptionOfNatureOfReclassificationOrChangesInPresentationTextlabel IAS1Description of nature of reclassifications or changes in presentation IAS 1 Expiry date 2027-01-01 IAS 1.41 a Disclosure, Effective 2027-01-01 IFRS 19.B6 a Disclosure IFRS18 Effective 2027-01-01 IFRS 19.129 a Disclosure, Effective 2027-01-01 IFRS 18.33 a Disclosure label IFRS18Description of nature of reclassifications or changes in presentation or disclosuredocumentation IAS1The description of the nature of reclassifications or changes in presentation.documentation IFRS18The description of the nature of reclassifications or changes in presentation or disclosure.ifrs-fullDescriptionOfNatureOfRegulatoryRatesettingProcessTextlabelDescription of nature of regulatory rate-setting processIFRS 14.30 a Disclosure, Effective 2027-01-01 IFRS 19.98 a DisclosuredocumentationThe description of the nature of the regulatory rate-setting process.ifrs-fullDescriptionOfNatureOfRelatedPartyRelationshipTextlabelDescription of nature of related party relationshipIAS 24.18 Disclosure, Effective 2027-01-01 IFRS 19.230 DisclosuredocumentationThe description of the nature of the related party relationships. [Refer: Total for all related parties [member]]

ifrs-fullDescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilitiesTextlabelDescription of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilitiesIFRS 7.42D c DisclosuredocumentationThe description of the nature of the relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities, including restrictions arising from the transfer on the reporting entity's use of the transferred assets. [Refer: Transferred financial assets that are not derecognised in their entirety [domain]; Financial assets]ifrs-fullDescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPowerTextlabelDescription of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rightsIFRS 12.9 b ExampledocumentationThe 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.ifrs-fullDescriptionOfNatureOfRisksBeingHedgedTextlabelDescription of nature of risks being hedgedExpired 2023-01-01 IFRS 7.22 c DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of the nature of risks being hedged.ifrs-fullDescriptionOfNatureOfVoluntaryChangeInAccountingPolicyTextlabelDescription of nature of voluntary change in accounting policyIAS 8.29 a Disclosure, Effective 2027-01-01 IFRS 19.179 a DisclosuredocumentationThe description of the nature of a voluntary change in accounting policy. ifrs-fullDescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassifiedTextlabelDescription of non-current asset or disposal group held for sale which were sold or reclassifiedIFRS 5.41 a Disclosure, Effective 2027-01-01 IFRS 19.38 a DisclosuredocumentationThe description of non-current assets or disposal groups that have been either classified as held for sale or sold. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]ifrs-fullDescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssetsTextlabelDescription of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produceIAS 41.46 b DisclosuredocumentationThe description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets]ifrs-fullDescriptionOfObjectivesPoliciesAndProcessesForManagingRiskTextlabelDescription of objectives, policies and processes for managing riskIFRS 7.33 b DisclosuredocumentationThe description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullDescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17TextlabelDescription of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17IFRS 17.124 b DisclosuredocumentationThe description of the entity's objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.ifrs-fullDescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligationsTextlabelDescription of obligations for returns, refunds and other similar obligationsIFRS 15.119 d Disclosure, Effective 2027-01-01 IFRS 19.107 c DisclosuredocumentationThe description of obligations for returns, refunds and other similar obligations in contracts with customers.

ifrs-fullDescriptionOfOptionLifeShareOptionsGrantedDecimal durationlabelOption life, share options grantedIFRS 2.47 a (i) DisclosuredocumentationThe option life of share options granted.ifrs-fullDescriptionOfOptionPricingModelShareOptionsGrantedTextlabelDescription of option pricing model, share options grantedIFRS 2.47 a (i) DisclosuredocumentationThe description of the option pricing model used for share options granted. [Refer: Option pricing model [member]]ifrs-fullDescriptionOfOtherEquityInterestTextlabelDescription of rights, preferences and restrictions attaching to category of equity interest by entity without share capital IAS 1 Expiry date 2027-01-01 IAS 1.80 Disclosure, Effective 2027-01-01 IFRS 19.B11 Disclosure IFRS18 Effective 2027-01-01 IFRS 19.161 Disclosure, Effective 2027-01-01 IFRS 18.131 Disclosure documentationThe description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Classes of share capital [domain]; Other equity interest]ifrs-fullDescriptionOfOtherInformationUsedToAssessCreditQualityTextlabelDescription of other information used to assess credit qualityExpired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 d ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of the information used to assess the credit quality of financial assets with credit risk that are neither past due nor impaired that the entity does not separately disclose. [Refer: Credit risk [member]] ifrs-fullDescriptionOfOtherInputsToOptionsPricingModelShareOptionsGrantedTextlabelDescription of other inputs to options pricing model, share options grantedIFRS 2.47 a (i) DisclosuredocumentationThe description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]]ifrs-fullDescriptionOfOtherTransactionsThatAreCollectivelySignificantTextlabelDescription of other transactions that are collectively significantIAS 24.26 b (ii) Disclosure, Effective 2027-01-01 IFRS 19.233 b (ii) DisclosuredocumentationThe description of transactions with government that has control, joint control or significant influence over the reporting entity and the entities under control, joint control or significant influence of that government that are collectively, but not individually, significant.ifrs-fullDescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServicesTextlabelDescription of performance obligations to arrange for another party to transfer goods or servicesIFRS 15.119 c DisclosuredocumentationThe description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [domain]]ifrs-fullDescriptionOfPeriodsWhenCashFlowsAffectProfitOrLossTextlabelDescription of periods when cash flows affect profit or lossExpired 2023-01-01 IFRS 7.23 a DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]]

ifrs-fullDescriptionOfPeriodsWhenCashFlowsExpectedToOccurTextlabelDescription of periods when cash flows expected to occurExpired 2023-01-01 IFRS 7.23 a DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]]ifrs-fullDescriptionOfPlanAmendmentsCurtailmentsAndSettlementsTextlabelDescription of plan amendments, curtailments and settlementsIAS 19.139 c DisclosuredocumentationThe description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [domain]]ifrs-fullDescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperationsText blocklabelDescription of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]IFRS 7.38 b DisclosuredocumentationThe description of the policies for disposal, or for use in operations, of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees) when the assets are not readily convertible into cash. [Refer: Guarantees [member]] ifrs-fullDescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntitiesText blocklabelDescription of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]IAS 19.149 b Disclosure, Effective 2027-01-01 IFRS 19.213 b DisclosuredocumentationThe description of the policy for determining the contribution to be paid by the entity for defined benefit plans that share risks between entities under common control. [Refer: Defined benefit plans [domain]]ifrs-fullDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssetsTextlabelDescription of policy for determining when transfers between levels are deemed to have occurred, assetsIFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 DisclosuredocumentationThe description of the policy for determining when transfers of assets between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels.ifrs-fullDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstrumentsTextlabelDescription of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instrumentsIFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 DisclosuredocumentationThe description of the policy for determining when transfers of the entity's own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Classes of entity's own equity instruments [domain]]

ifrs-fullDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilitiesTextlabelDescription of policy for determining when transfers between levels are deemed to have occurred, liabilitiesIFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 DisclosuredocumentationThe description of the policy for determining when transfers of liabilities between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels.ifrs-fullDescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15RetrospectivelyTextlabelDescription of practical expedients used when applying IFRS 15 retrospectivelyIFRS 15.C6 a DisclosuredocumentationThe description of the practical expedients that have been used when applying IFRS 15 retrospectively.ifrs-fullDescriptionOfPresentationCurrencyTextlabelDescription of presentation currency IAS 1 IAS 21.53 Disclosure, , Effective 2027-01-01 IFRS 19.219 Disclosure, Expiry date 2027-01-01 IAS 1.51 d Disclosure IFRS18 IAS 21.53 Disclosure, , Effective 2027-01-01 IFRS 18.27 d Disclosure, Effective 2027-01-01 IFRS 19.128 d Disclosure, Effective 2027-01-01 IFRS 19.219 Disclosure documentationThe description of the currency in which the financial statements are presented. ifrs-fullDescriptionOfPrimaryReasonsForBusinessCombinationTextlabelDescription of primary reasons for business combinationIFRS 3.B64 d DisclosuredocumentationThe description of the primary reasons for a business combination. [Refer: Total for all business combinations [member]]ifrs-fullDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssetsTextlabelDescription of process for analysing changes in fair value measurements, assetsIFRS 13.93 g Example, IFRS 13.IE65 c ExampledocumentationThe description of the process for analysing changes in the fair value measurements of assets from period to period.ifrs-fullDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstrumentsTextlabelDescription of process for analysing changes in fair value measurements, entity's own equity instrumentsIFRS 13.93 g Example, IFRS 13.IE65 c ExampledocumentationThe description of the process for analysing changes in the fair value measurements of the entity's own equity instruments from period to period. [Refer: Classes of entity's own equity instruments [domain]]ifrs-fullDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilitiesTextlabelDescription of process for analysing changes in fair value measurements, liabilitiesIFRS 13.93 g Example, IFRS 13.IE65 c ExampledocumentationThe description of the process for analysing changes in the fair value measurements of liabilities from period to period. ifrs-fullDescriptionOfRatingAgenciesUsedTextlabelDescription of rating agencies usedExpired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG24 b ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of credit rating agencies used to evaluate the credit quality of the entity's financial assets. [Refer: Financial assets]ifrs-fullDescriptionOfReasonForChangeInFunctionalCurrencyTextlabelDescription of reason for change in functional currencyIAS 21.54 Disclosure, Effective 2027-01-01 IFRS 19.220 DisclosuredocumentationThe 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.ifrs-fullDescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisTextlabelDescription of reasons for changes in methods and assumptions used in preparing sensitivity analysisIFRS 7.40 c DisclosuredocumentationThe description of reasons for changes in the methods and assumptions used in preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]]ifrs-fullDescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeTextlabelDescription of reason for disposing of investments in equity instruments designated at fair value through other comprehensive incomeIFRS 7.11B a DisclosuredocumentationThe description of the reason for disposing of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]

ifrs-fullDescriptionOfReasonForReclassificationOrChangesInPresentationTextlabel IAS1Description of reason for reclassifications or changes in presentation IAS 1 Effective 2027-01-01 IFRS 19.B6 c Disclosure, Expiry date 2027-01-01 IAS 1.41 c Disclosure IFRS18 Effective 2027-01-01 IFRS 19.129 c Disclosure, Effective 2027-01-01 IFRS 18.33 c Disclosure label IFRS18Description of reason for reclassifications or changes in presentation or disclosuredocumentation IAS1The description of the reason for the reclassifications or changes in presentation.documentation IFRS18The description of the reason for the reclassifications or changes in presentation or disclosure.ifrs-fullDescriptionOfReasonForUsingLongerOrShorterReportingPeriodTextlabelDescription of reason for using longer or shorter reporting period IAS 1 Expiry date 2027-01-01 IAS 1.36 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.28 a Disclosure documentation IAS1The 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.documentation IFRS18The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and provides financial statements for a period longer or shorter than one year.ifrs-fullDescriptionOfReasonForUsingPresentationAlternativeTextlabelDescription of reason for using presentation alternativeIFRS 7.11A b DisclosuredocumentationThe description of the reasons for making the irrevocable election to present subsequent changes in the fair value of an investment in an equity instrument that is not held for trading in other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] ifrs-fullDescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostTextlabelDescription of reason for derecognition of financial assets measured at amortised costIFRS 7.20A DisclosuredocumentationThe description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]ifrs-fullDescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresentTextlabelDescription of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully representedIFRS 7.11 b DisclosuredocumentationThe description of the reasons and relevant factors why the disclosure for changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk does not faithfully represent those changes. [Refer: Credit risk [member]; Financial assets; Financial liabilities]ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssetsTextlabelDescription of reasons for change in valuation technique used in fair value measurement, assetsIFRS 13.93 d DisclosuredocumentationThe description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]

ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstrumentsTextlabelDescription of reasons for change in valuation technique used in fair value measurement, entity's own equity instrumentsIFRS 13.93 d DisclosuredocumentationThe description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]; Income approach [member]; Market approach [member]]ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilitiesTextlabelDescription of reasons for change in valuation technique used in fair value measurement, liabilitiesIFRS 13.93 d DisclosuredocumentationThe description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposalTextlabelDescription of reasons for change in valuation technique used to measure fair value less costs of disposalIAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) DisclosuredocumentationThe description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques used in fair value measurement [domain]] ifrs-fullDescriptionOfReasonsForChangeOfInvestmentEntityStatusTextlabelDescription of reasons for change of investment entity statusIFRS 12.9B Disclosure, Effective 2027-01-01 IFRS 19.83 DisclosuredocumentationThe description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]]ifrs-fullDescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptionsTextlabelDescription of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptionsIAS 19.145 c DisclosuredocumentationThe description of the reason for changes in the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]]ifrs-fullDescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17TextlabelDescription of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17IFRS 17.128 c DisclosuredocumentationThe description of the reasons for changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.ifrs-fullDescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethodsTextlabelDescription of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methodsIFRS 17.117 b DisclosuredocumentationThe description of the reasons for changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.

ifrs-fullDescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentifiedTextlabelDescription of reasons for changing way cash-generating unit is identifiedIAS 36.130 d (iii) Disclosure, Effective 2027-01-01 IFRS 19.252 b DisclosuredocumentationThe description of the reasons for changing the way a cash-generating unit is identified if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Total for all cash-generating units [member]]ifrs-fullDescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristicsTextlabelDescription of reasons for concluding that entity is investment entity if it does not have one or more typical characteristicsIFRS 12.9A Disclosure, Effective 2027-01-01 IFRS 19.82 DisclosuredocumentationThe description of the reasons for concluding that the entity is an investment entity if it does not have one or more typical characteristics of an investment entity. [Refer: Disclosure of investment entities [text block]]ifrs-fullDescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS17TextlabelDescription of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss at date of initial application of IFRS 17IFRS 17.C33 b DisclosuredocumentationThe description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 at the date of initial application of IFRS 17. ifrs-fullDescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTextlabelDescription of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensationIFRS 9.7.2.34 d DisclosuredocumentationThe description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]ifrs-fullDescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9TextlabelDescription of reasons for designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at date of initial application of IFRS 9IFRS 7.42J b DisclosuredocumentationThe description of the reasons for any designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at the date of initial application of IFRS 9.ifrs-fullDescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTextlabelDescription of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensationIFRS 9.7.2.34 d DisclosuredocumentationThe description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]

ifrs-fullDescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9MadeByIFRS17TextlabelDescription of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 made by IFRS 17IFRS 9.7.2.42 d DisclosuredocumentationThe description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss; Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated]ifrs-fullDescriptionOfReasonsForFairValueMeasurementAssetsTextlabelDescription of reasons for fair value measurement, assetsIFRS 13.93 a DisclosuredocumentationThe description of the reasons for the fair value measurement of assets.ifrs-fullDescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstrumentsTextlabelDescription of reasons for fair value measurement, entity's own equity instrumentsIFRS 13.93 a DisclosuredocumentationThe description of the reasons for the fair value measurement of the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]]ifrs-fullDescriptionOfReasonsForFairValueMeasurementLiabilitiesTextlabelDescription of reasons for fair value measurement, liabilitiesIFRS 13.93 a DisclosuredocumentationThe description of the reasons for the fair value measurement of liabilities. ifrs-fullDescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSoTextlabelDescription of reasons for providing support to structured entity without having contractual obligation to do soIFRS 12.15 b Disclosure, IFRS 12.30 b Disclosure, Effective 2027-01-01 IFRS 19.79 b Disclosure, Effective 2027-01-01 IFRS 19.92 b DisclosuredocumentationThe description of reasons for providing financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support.ifrs-fullDescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSoTextlabelDescription of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do soIFRS 12.19E b Disclosure, Effective 2027-01-01 IFRS 19.86 b DisclosuredocumentationThe description of the reasons for providing support to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]ifrs-fullDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssetsTextlabelDescription of reasons for transfers into Level 3 of fair value hierarchy, assetsIFRS 13.93 e (iv) DisclosuredocumentationThe description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]ifrs-fullDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentsTextlabelDescription of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instrumentsIFRS 13.93 e (iv) DisclosuredocumentationThe description of the reasons for transfers of the entity's own equity instruments into Level 3 of the fair value hierarchy. [Refer: Classes of entity's own equity instruments [domain]; Level 3 of fair value hierarchy [member]]

ifrs-fullDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilitiesTextlabelDescription of reasons for transfers into Level 3 of fair value hierarchy, liabilitiesIFRS 13.93 e (iv) DisclosuredocumentationThe description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]ifrs-fullDescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquityTextlabelDescription of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive incomeIFRS 7.10 c DisclosuredocumentationThe description of the reasons for transfers within equity of the cumulative gain (loss) on a financial liability designated as at fair value through profit or loss when the entity is required to present the effects of changes in that liability’s credit risk in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss; Transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income]ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssetsTextlabelDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assetsIFRS 13.93 c DisclosuredocumentationThe description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstrumentsTextlabelDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instrumentsIFRS 13.93 c DisclosuredocumentationThe description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity's own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilitiesTextlabelDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilitiesIFRS 13.93 c DisclosuredocumentationThe description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssetsTextlabelDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assetsIFRS 13.93 c DisclosuredocumentationThe description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstrumentsTextlabelDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instrumentsIFRS 13.93 c DisclosuredocumentationThe description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of entity's own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilitiesTextlabelDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilitiesIFRS 13.93 c DisclosuredocumentationThe description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssetsTextlabelDescription of reasons for transfers out of Level 3 of fair value hierarchy, assetsIFRS 13.93 e (iv) DisclosuredocumentationThe description of the reasons for transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentsTextlabelDescription of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instrumentsIFRS 13.93 e (iv) DisclosuredocumentationThe description of the reasons for transfers of the entity's own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Classes of entity's own equity instruments [domain]; Level 3 of fair value hierarchy [member]] ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilitiesTextlabelDescription of reasons for transfers out of Level 3 of fair value hierarchy, liabilitiesIFRS 13.93 e (iv) DisclosuredocumentationThe description of the reasons for transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]ifrs-fullDescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformationTextlabelDescription of reasons why applying new accounting policy provides reliable and more relevant informationIAS 8.29 b Disclosure, Effective 2027-01-01 IFRS 19.179 b DisclosuredocumentationThe description of reasons why applying a new accounting policy provides reliable and more relevant information.ifrs-fullDescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncompleteTextlabelDescription of reasons why initial accounting for business combination is incompleteIFRS 3.B67 a (i) DisclosuredocumentationThe description of the reasons why initial accounting for business combination is incomplete. [Refer: Total for all business combinations [member]]ifrs-fullDescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliablyTextlabelDescription of reasons why liability cannot be measured reliablyIFRS 3.B64 j (ii) DisclosuredocumentationThe description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-fullDescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercomeTextlabelDescription of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per centIFRS 12.9 e ExampledocumentationThe description of significant judgements and assumptions made in determining that the entity has significant influence over another entity even though it holds less than 20 per cent of the voting rights of another entity.ifrs-fullDescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercomeTextlabelDescription of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per centIFRS 12.9 d ExampledocumentationThe description of significant judgements and assumptions made in determining that the entity does not have significant influence over another entity even though it holds more than 20 per cent of the voting rights of another entity.ifrs-fullDescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLawTextlabelDescription of reasons why separate financial statements are prepared if not required by lawIAS 27.17 a DisclosuredocumentationThe description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]] ifrs-fullDescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchaseTextlabelDescription of reasons why bargain purchase transaction resulted in gainIFRS 3.B64 n (ii) Disclosuredocumentation IAS1The description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction]documentation IFRS18The description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction, operating]ifrs-fullDescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPreparedTextlabelDescription of fact that exemption from consolidation has been usedIAS 27.16 a Disclosure, Effective 2027-01-01 IFRS 19.238 a DisclosuredocumentationThe description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]] ifrs-fullDescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSsTextlabelDescription of reason why entity is resuming application of IFRSsIFRS 1.23A b Disclosure, Effective 2027-01-01 IFRS 19.22 b Disclosuredocumentation IAS1The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, is resuming application of IFRSs.documentation IFRS18The description of the reason why an entity that has applied IFRS Accounting Standards 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 Accounting Standards, is resuming application of IFRS Accounting Standards.ifrs-fullDescriptionOfReasonWhyEntityStoppedApplyingIFRSsTextlabelDescription of reason why entity stopped applying IFRSsIFRS 1.23A a Disclosure, Effective 2027-01-01 IFRS 19.22 a Disclosuredocumentation IAS1The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, stopped applying IFRSs.documentation IFRS18The description of the reason why an entity that has applied IFRS Accounting Standards 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 Accounting Standards, stopped applying IFRS Accounting Standards.

ifrs-fullDescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTextlabelDescription of reason why entity was required to change basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation featuresIFRS 17.113 a Disclosuredocumentation IAS1The description of the reason why an entity was required to change the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]documentation IFRS18The description of the reason why an entity was required to change the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses), operating]ifrs-fullDescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControlTextlabelDescription of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rightsIFRS 12.9 a ExampledocumentationThe description of significant judgements and assumptions made in determining that the entity does not control another entity even though it holds more than half of the voting rights. ifrs-fullDescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliableTextlabelDescription of reason why fair value of goods or services received cannot be reliably estimatedIFRS 2.49 DisclosuredocumentationThe description of the reason why the presumption that the fair value of goods or services received in equity-settled share-based payment transactions with parties other than employees can be estimated reliably was rebutted.ifrs-fullDescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparableTextlabel IAS1Description of fact that amounts presented in financial statements are not entirely comparable IAS 1 Expiry date 2027-01-01 IAS 1.36 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.28 b Disclosure label IFRS18Description of fact that amounts included in financial statements are not entirely comparabledocumentation IAS1The 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.documentation IFRS18The description of the fact that amounts included 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.

ifrs-fullDescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUseTextlabelDescription of reason why non-financial asset is being used in manner different from highest and best useIFRS 13.93 i DisclosuredocumentationThe description of the reason why a non-financial asset is being used in a manner that is different from the use that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used.ifrs-fullDescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrencyTextlabelDescription of reason why presentation currency is different from functional currencyIAS 21.53 Disclosure, Effective 2027-01-01 IFRS 19.219 DisclosuredocumentationThe 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.ifrs-fullDescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticableTextlabelDescription of reason why reclassification of comparative amounts is impracticable IAS 1 Expiry date 2027-01-01 IAS 1.42 a Disclosure, Effective 2027-01-01 IFRS 19.B7 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.34 a Disclosure, Effective 2027-01-01 IFRS 19.130 a Disclosure documentationThe description of the reason why the reclassification of comparative amounts is impracticable. ifrs-fullDescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversibleTextlabelDescription of reason why regulatory deferral account balance is no longer fully recoverable or reversibleIFRS 14.36 Disclosure, Effective 2027-01-01 IFRS 19.102 DisclosuredocumentationThe description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [domain]]ifrs-fullDescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlanTextlabelDescription of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit planIAS 19.148 d (ii) Disclosure, Effective 2027-01-01 IFRS 19.212 b DisclosuredocumentationThe description of the reason why sufficient information is not available to enable the entity to account for a multi-employer or state plan as a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]ifrs-fullDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociateTextlabelDescription of reason why using different reporting date or period for associateIFRS 12.22 b (ii) DisclosuredocumentationThe description of the reason why the financial statements of an associate used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Total for all associates [member]]ifrs-fullDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVentureTextlabelDescription of reason why using different reporting date or period for joint ventureIFRS 12.22 b (ii) DisclosuredocumentationThe description of the reason why the financial statements of a joint venture used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Total for all joint ventures [member]]

ifrs-fullDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiaryTextlabelDescription of reason why using different reporting date or period for subsidiaryIFRS 12.11 b DisclosuredocumentationThe description of the reason why the financial statements of a subsidiary, when such financial statements are used to prepare consolidated financial statements, are as of a date or for a period that is different from that of the parent's financial statements. [Refer: Total for all subsidiaries [member]]ifrs-fullDescriptionOfRedesignatedFinancialAssetsTextlabelDescription of redesignated financial assetsIFRS 1.29 Disclosuredocumentation IAS1The description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]documentation IFRS18The description of financial assets that have been redesignated on transition to IFRS Accounting Standards. [Refer: IFRSs [member]; Financial assets]ifrs-fullDescriptionOfRedesignatedFinancialLiabilitiesTextlabelDescription of redesignated financial liabilitiesIFRS 1.29A Disclosuredocumentation IAS1The description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities]documentation IFRS18The description of financial liabilities that have been redesignated on transition to IFRS Accounting Standards. [Refer: IFRSs [member]; Financial liabilities] ifrs-fullDescriptionOfRegulatoryFrameworkInWhichPlanOperatesTextlabelDescription of regulatory framework in which plan operatesIAS 19.139 a (ii) DisclosuredocumentationThe description of the regulatory framework in which a defined benefit plan operates, for example, the level of any minimum funding requirements. [Refer: Defined benefit plans [domain]]ifrs-fullDescriptionOfRelationshipBetweenInternalAndExternalRatingsTextlabelDescription of relationship between internal and external ratingsExpired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 d Example, Expired 2023-01-01 IFRS 7.IG25 c ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of the relationship between internal and external credit ratings. [Refer: Total for all internal credit grades [member]; Total for all external credit grades [member]]ifrs-fullDescriptionOfReportableSegmentToWhichIndividualAssetBelongsTextlabelDescription of reportable segment to which individual asset belongsIAS 36.130 c (ii) DisclosuredocumentationThe description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss]ifrs-fullDescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipmentTextlabelDescription of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipmentIAS 16.77 f Disclosure, Effective 2027-01-01 IFRS 19.202 d DisclosuredocumentationThe 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]

ifrs-fullDescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssetsTextlabelDescription of restrictions on distribution of revaluation surplus to shareholders, right-of-use assetsIFRS 16.57 Disclosure, Effective 2027-01-01 IFRS 19.118 DisclosuredocumentationThe description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]ifrs-fullDescriptionOfRetirementBenefitPlanTextlabelDescription of retirement benefit planIAS 26.36 DisclosuredocumentationThe description of a retirement benefit plan, either as part of the financial statements or in a separate report.ifrs-fullDescriptionOfRetirementBenefitsPromisedToParticipantsTextlabelDescription of retirement benefits promised to participantsIAS 26.36 e DisclosuredocumentationThe description of the retirement benefits promised to participants in retirement benefit plans.ifrs-fullDescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementTextlabelDescription of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreementIFRS 7.13E DisclosuredocumentationThe description of the rights of set-off associated with the entity's recognised financial assets subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial assets] ifrs-fullDescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementTextlabelDescription of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreementIFRS 7.13E DisclosuredocumentationThe description of the rights of set-off associated with the entity's recognised financial liabilities subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial liabilities]ifrs-fullDescriptionOfRiskFreeInterestRateShareOptionsGrantedPercent durationlabelRisk free interest rate, share options grantedIFRS 2.47 a (i) DisclosuredocumentationThe implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option's remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]]ifrs-fullDescriptionOfRisksToWhichPlanExposesEntityTextlabelDescription of risks to which plan exposes entityIAS 19.139 b DisclosuredocumentationThe description of the risks to which the defined benefit plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks. [Refer: Defined benefit plans [domain]] ifrs-fullDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssetsTextlabelDescription of sensitivity of fair value measurement to changes in unobservable inputs, assetsIFRS 13.93 h (i) DisclosuredocumentationThe description of the sensitivity of the fair value measurement of assets to changes in unobservable inputs if a change to those inputs might result in a higher or lower fair value measurement.ifrs-fullDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTextlabelDescription of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instrumentsIFRS 13.93 h (i) DisclosuredocumentationThe description of the sensitivity of the fair value measurement of the entity's own equity instruments to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. [Refer: Classes of entity's own equity instruments [domain]]ifrs-fullDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTextlabelDescription of sensitivity of fair value measurement to changes in unobservable inputs, liabilitiesIFRS 13.93 h (i) DisclosuredocumentationThe description of the sensitivity of the fair value measurement of liabilities to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement.ifrs-fullDescriptionOfServiceConcessionArrangementTextlabelDescription of service concession arrangementSIC 29.6 a DisclosuredocumentationThe description of the service concession arrangement. [Refer: Service concession arrangements [domain]]

ifrs-fullDescriptionOfSharedCharacteristicForConcentrationTextlabelDescription of shared characteristic for concentrationIFRS 7.B8 b DisclosuredocumentationThe description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Classes of financial instruments [domain]]ifrs-fullDescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfIFRS17TextlabelDescription of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17IFRS 17.127 DisclosuredocumentationThe description of the shared characteristic that identifies the concentration of risk that arises from contracts within the scope of IFRS 17.ifrs-fullDescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefitsTextlabelDescription of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefitsIAS 26.35 e DisclosuredocumentationThe description of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial assumptions [domain]; Actuarial present value of promised retirement benefits]ifrs-fullDescriptionOfSignificantAssumptionsOrJudgementsEntityMadeInApplyingAmendmentsForInterestRateBenchmarkReformTextlabelDescription of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reformIFRS 7.24H d Disclosure, Effective 2027-01-01 IFRS 19.63 d DisclosuredocumentationThe description of significant assumptions or judgements the entity made in applying the amendments for interest rate benchmark reform. ifrs-fullDescriptionOfSignificantConcentrationsOfRiskRelatedToPlanTextlabelDescription of significant concentrations of risk related to planIAS 19.139 b DisclosuredocumentationThe description of the significant concentrations of risk in defined benefit plans. For example, if plan assets are invested primarily in one class of investments, such as property, the plan may expose the entity to a concentration of property market risk. [Refer: Defined benefit plans [domain]; Market risk [member]]ifrs-fullDescriptionOfSignificantEventsAndTransactionsTextlabelDescription of significant events and transactionsIAS 34.15 Disclosure, Effective 2027-01-01 IFRS 19.243 DisclosuredocumentationThe description, in the entity's interim financial report, of events and transactions that are significant to an understanding of the changes in the financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report.ifrs-fullDescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognisedTextlabelDescription of significant intangible assets controlled by entity but not recognisedIAS 38.128 b ExampledocumentationThe description of significant intangible assets controlled by the entity but not recognised as assets because they did not meet the recognition criteria in IAS 38 or because they were acquired or generated before the version of IAS 38 issued in 1998 was effective. [Refer: Intangible assets other than goodwill]

ifrs-fullDescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipalTextlabelDescription of significant judgements and assumptions made in determining that entity is agent or principalIFRS 12.9 c ExampledocumentationThe description of the significant judgements and assumptions made when determining that the entity is an agent or a principal.ifrs-fullDescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServicesTextlabelDescription of significant judgements made in evaluating when customer obtains control of promised goods or servicesIFRS 15.125 DisclosuredocumentationThe description of the significant judgements made in evaluating when a customer obtains control of promised goods or services.ifrs-fullDescriptionOfSignificantPaymentTermsInContractsWithCustomersTextlabelDescription of significant payment terms in contracts with customersIFRS 15.119 b Disclosure, Effective 2027-01-01 IFRS 19.107 b DisclosuredocumentationThe description of the significant payment terms in contracts with customers.ifrs-fullDescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroupTextlabelDescription of significant restrictions on entity's ability to access or use assets and settle liabilities of groupIFRS 12.13 a Disclosure, Effective 2027-01-01 IFRS 19.77 DisclosuredocumentationThe description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity's ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Total for all subsidiaries [member]] ifrs-fullDescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationshipTextlabelDescription of sources of hedge ineffectiveness expected to affect hedging relationshipIFRS 7.23D DisclosuredocumentationThe description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]ifrs-fullDescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationshipTextlabelDescription of sources of hedge ineffectiveness that emerged in hedging relationshipIFRS 7.23E DisclosuredocumentationThe description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]ifrs-fullDescriptionOfSourcesOfRevenueForAllOtherSegmentsTextlabelDescription of sources of revenue for all other segmentsIFRS 8.16 Disclosuredocumentation IAS1The description of the sources of the revenue included in the 'all other segments' category, which includes the combined information about other business activities and operating segments that are not reportable. [Refer: All other segments [member]; Revenue]documentation IFRS18The description of the sources of the revenue included in the 'all other segments' category, which includes the combined information about other business activities and operating segments that are not reportable. [Refer: All other segments [member]; Revenue, operating]

ifrs-fullDescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRiskTextlabelDescription of technique other than confidence level technique used for determining risk adjustment for non-financial riskIFRS 17.119 DisclosuredocumentationThe description of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]ifrs-fullDescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilitiesTextlabelDescription of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilitiesIFRS 7.14 b Disclosure, Effective 2027-01-01 IFRS 19.51 b DisclosuredocumentationThe 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; Classes of contingent liabilities [domain]]ifrs-fullDescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntityTextlabelDescription of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entityIFRS 12.19F Disclosure, Effective 2027-01-01 IFRS 19.87 DisclosuredocumentationThe description of the terms of contractual arrangements that could require an investment entity or its subsidiaries to provide financial support to an unconsolidated structured entity controlled by the investment entity. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]] ifrs-fullDescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntityTextlabelDescription of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entityIFRS 12.14 Disclosure, IFRS 12.B26 a Example, Effective 2027-01-01 IFRS 19.78 DisclosuredocumentationThe description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Total for all subsidiaries [member]]ifrs-fullDescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfSharesTextlabelDescription of terms of shares reserved for issue under options and contracts for sale of shares IAS 1 Effective 2027-01-01 IFRS 19.B10 a (vii) Disclosure, Expiry date 2027-01-01 IAS 1.79 a (vii) Disclosure

IFRS18 Effective 2027-01-01 IFRS 19.160 a (vii) Disclosure, Effective 2027-01-01 IFRS 18.130 a (vii) Disclosure documentationThe description of terms of shares reserved for issue under options and contracts for the sale of shares. ifrs-fullDescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquityTextlabelDescription of timing and reason of reclassification between financial liabilities and equity IAS 1 Effective 2027-01-01 IFRS 7.19B Disclosure, Expiry date 2027-01-01 IAS 1.80A Disclosure IFRS18 Effective 2027-01-01 IFRS 7.19B Disclosure documentationThe description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities]ifrs-fullDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssetsTextlabelDescription of to whom group within entity that decides entity's valuation policies and procedures reports, assetsIFRS 13.93 g Example, IFRS 13.IE65 a (ii) ExampledocumentationThe description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets reports to.ifrs-fullDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstrumentsTextlabelDescription of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity instrumentsIFRS 13.93 g Example, IFRS 13.IE65 a (ii) ExampledocumentationThe description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for the entity's own equity instruments reports to. [Refer: Classes of entity's own equity instruments [domain]] ifrs-fullDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilitiesTextlabelDescription of to whom group within entity that decides entity's valuation policies and procedures reports, liabilitiesIFRS 13.93 g Example, IFRS 13.IE65 a (ii) ExampledocumentationThe description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities reports to.ifrs-fullDescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstandingTextlabelDescription of transactions after reporting period that significantly change number of ordinary shares outstandingIAS 33.70 d DisclosuredocumentationThe description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]]ifrs-fullDescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstandingTextlabelDescription of transactions after reporting period that significantly change number of potential ordinary shares outstandingIAS 33.70 d DisclosuredocumentationThe description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of potential ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]; Potential ordinary share transactions [member]]

ifrs-fullDescriptionOfTransactionsWithRelatedPartyTextlabelDescription of transactions with related partyIAS 24.18 Disclosure, Effective 2027-01-01 IFRS 19.230 DisclosuredocumentationThe description of related party transactions. [Refer: Total for all related parties [member]]ifrs-fullDescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSTextlabelDescription of transitional provisions of initially applied IFRSIAS 8.28 d Disclosure, Effective 2027-01-01 IFRS 19.178 d Disclosuredocumentation IAS1The description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]]documentation IFRS18The description of transitional provisions related to an initial application of an IFRS Accounting Standard. [Refer: IFRSs [member]]ifrs-fullDescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriodsTextlabelDescription of transitional provisions of initially applied IFRS that might have effect on future periodsIAS 8.28 e Disclosure, Effective 2027-01-01 IFRS 19.178 e Disclosuredocumentation IAS1The description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]]documentation IFRS18The description of transitional provisions related to an initial application of an IFRS Accounting Standard that might have an effect on future periods. [Refer: IFRSs [member]]ifrs-fullDescriptionOfTypeOfHedgeTextlabelDescription of type of hedgeExpired 2023-01-01 IFRS 7.22 a DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe description of the type of a hedge used by the entity. ifrs-fullDescriptionOfTypeOfPlanTextlabelDescription of type of planIAS 19.139 a Disclosure, Effective 2027-01-01 IFRS 19.205 DisclosuredocumentationThe general description of the type of a defined benefit plan. [Refer: Defined benefit plans [domain]]ifrs-fullDescriptionOfTypeOfRetirementBenefitPlanTextlabelDescription of type of retirement benefit planIAS 26.36 c DisclosuredocumentationThe description of the type of retirement benefit plans, ie defined contribution or defined benefit. [Refer: Defined benefit plans [domain]]ifrs-fullDescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSoTextlabelDescription of type of support provided to structured entity without having contractual obligation to do soIFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure, Effective 2027-01-01 IFRS 19.79 a Disclosure, Effective 2027-01-01 IFRS 19.92 a DisclosuredocumentationThe description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Total for all subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so]ifrs-fullDescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSoTextlabelDescription of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do soIFRS 12.19E a Disclosure, Effective 2027-01-01 IFRS 19.86 a DisclosuredocumentationThe description of the type of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]

ifrs-fullDescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethodsTextlabelDescription of types of contracts affected by changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methodsIFRS 17.117 b DisclosuredocumentationThe description of the types of contracts affected by changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.ifrs-fullDescriptionOfTypesOfIncomeFromStructuredEntitiesTextlabelDescription of types of income from structured entitiesIFRS 12.27 b Disclosure, IFRS 12.B26 c ExampledocumentationThe description of the types of income from structured entities. [Refer: Income from structured entities]ifrs-fullDescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenuesTextlabelDescription of types of products and services from which each reportable segment derives its revenuesIFRS 8.22 b Disclosuredocumentation IAS1The description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [domain]; Revenue]documentation IFRS18The description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [domain]; Revenue, operating]ifrs-fullDescriptionOfTypesOfWarrantiesAndRelatedObligationsTextlabelDescription of types of warranties and related obligationsIFRS 15.119 e Disclosure, Effective 2027-01-01 IFRS 19.107 d DisclosuredocumentationThe description of types of warranties and related obligations in contracts with customers. ifrs-fullDescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcernText blocklabelDisclosure of uncertainties of entity's ability to continue as going concern [text block] IAS 1 Expiry date 2027-01-01 IAS 1.25 Disclosure IFRS18 Effective 2027-01-01 IAS 8.6K Disclosure documentationThe 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.ifrs-fullDescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivityTextlabelDescription of unfulfilled conditions and other contingencies attached to government grant for agricultural activityIAS 41.57 b Disclosure, Effective 2027-01-01 IFRS 19.275 b DisclosuredocumentationThe description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants]ifrs-fullDescriptionOfUsefulLifeBiologicalAssetsAtCostTextlabelDescription of useful life, biological assets, at costIAS 41.54 e Disclosure, Effective 2027-01-01 IFRS 19.274 d DisclosuredocumentationDescription of useful life used for biological assets. [Refer: Biological assets]ifrs-fullDescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwillTextlabelDescription of useful life, intangible assets other than goodwillIAS 38.118 a Disclosure, Effective 2027-01-01 IFRS 19.263 a DisclosuredocumentationDescription of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]ifrs-fullDescriptionOfUsefulLifeInvestmentPropertyCostModelTextlabelDescription of useful life, investment property, cost modelIAS 40.79 b Disclosure, Effective 2027-01-01 IFRS 19.271 b DisclosuredocumentationDescription of useful life used for investment property. [Refer: Investment property]

ifrs-fullDescriptionOfUsefulLifePropertyPlantAndEquipmentTextlabelDescription of useful life, property, plant and equipmentIAS 16.73 c Disclosure, Effective 2027-01-01 IFRS 19.200 c DisclosuredocumentationDescription of useful life used for property, plant and equipment. [Refer: Property, plant and equipment]ifrs-fullDescriptionOfValuationProcessesUsedInFairValueMeasurementAssetsTextlabelDescription of valuation processes used in fair value measurement, assetsIFRS 13.93 g DisclosuredocumentationThe description of the valuation processes used by the entity for the fair value measurement of assets (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).ifrs-fullDescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstrumentsTextlabelDescription of valuation processes used in fair value measurement, entity's own equity instrumentsIFRS 13.93 g DisclosuredocumentationThe description of the valuation processes used by the entity for the fair value measurement of its own equity instruments (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).ifrs-fullDescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilitiesTextlabelDescription of valuation processes used in fair value measurement, liabilitiesIFRS 13.93 g DisclosuredocumentationThe description of the valuation processes used by the entity for fair value measurement of liabilities (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). ifrs-fullDescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValueTextlabelDescription of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair valueIFRS 3.B64 o (ii) Disclosure, Effective 2027-01-01 IFRS 19.35 j (ii) DisclosuredocumentationThe description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Total for all business combinations [member]; Valuation techniques used in fair value measurement [domain]]ifrs-fullDescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsiderationTextlabelDescription of valuation techniques and key model inputs used to measure contingent considerationIFRS 3.B67 b (iii) Disclosure, Effective 2027-01-01 IFRS 19.36 b DisclosuredocumentationThe description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques used in fair value measurement [domain]]ifrs-fullDescriptionOfValuationTechniquesUsedInFairValueMeasurementAssetsTextlabelDescription of valuation techniques used in fair value measurement, assetsIFRS 13.93 d Disclosure, Effective 2027-01-01 IFRS 19.95 c DisclosuredocumentationThe description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]]

ifrs-fullDescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstrumentsTextlabelDescription of valuation techniques used in fair value measurement, entity's own equity instrumentsIFRS 13.93 d Disclosure, Effective 2027-01-01 IFRS 19.95 c DisclosuredocumentationThe description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of the entity's own equity instruments. [Refer: Valuation techniques used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]]ifrs-fullDescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilitiesTextlabelDescription of valuation techniques used in fair value measurement, liabilitiesIFRS 13.93 d Disclosure, Effective 2027-01-01 IFRS 19.95 c DisclosuredocumentationThe description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]]ifrs-fullDescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposalTextlabelDescription of valuation techniques used to measure fair value less costs of disposalIAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, Effective 2027-01-01 IFRS 19.254 e DisclosuredocumentationThe description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques used in fair value measurement [domain]] ifrs-fullDescriptionOfVestingRequirementsForSharebasedPaymentArrangementTextlabelDescription of vesting requirements for share-based payment arrangementIFRS 2.45 a Disclosure, Effective 2027-01-01 IFRS 19.31 a DisclosuredocumentationThe 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: Types of share-based payment arrangements [domain]]ifrs-fullDescriptionOfVoluntaryChangeInAccountingPolicyText blocklabelDisclosure of voluntary change in accounting policy [text block]IAS 8.29 Disclosure, Effective 2027-01-01 IFRS 19.179 DisclosuredocumentationThe disclosure of a voluntary change in accounting policy.ifrs-fullDescriptionOfWhenEntityTypicallySatisfiesPerformanceObligationsTextlabelDescription of when entity typically satisfies performance obligationsIFRS 15.119 a Disclosure, Effective 2027-01-01 IFRS 19.107 a DisclosuredocumentationThe description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [domain]]ifrs-fullDescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherPartiesTextlabelDescription of whether entity is required to absorb losses of structured entities before other partiesIFRS 12.B26 d ExampledocumentationThe description of whether the entity is required to absorb losses of structured entities before other parties.

ifrs-fullDescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproachTextlabelDescription of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approachIFRS 17.97 b DisclosuredocumentationThe description of whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.ifrs-fullDescriptionOfWhetherImpairmentRequirementsHaveBeenAppliedInClassificationOverlayTextlabelDescription of whether impairment requirements have been applied in classification overlayIFRS 17.C28E a DisclosuredocumentationThe description of whether impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied in classification overlay.ifrs-fullDescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValueTextlabelDescription of whether investment in associate is measured using equity method or at fair valueIFRS 12.21 b (i) Disclosure, Effective 2027-01-01 IFRS 19.88 a DisclosuredocumentationThe description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Total for all associates [member]] ifrs-fullDescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValueTextlabelDescription of whether investment in joint venture is measured using equity method or at fair valueIFRS 12.21 b (i) Disclosure, Effective 2027-01-01 IFRS 19.88 a DisclosuredocumentationThe description of whether the investment in a joint venture is measured using the equity method or at fair value. [Refer: At fair value [member]; Total for all joint ventures [member]]ifrs-fullDescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminableTextlabelDescription of whether there are potential income tax consequences not practicably determinableIAS 12.82A DisclosuredocumentationThe description of whether there are potential income tax consequences not practically determinable that would result from the payment of dividends to the entity's shareholders in jurisdictions 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]ifrs-fullDescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurementTextlabelDescription of whether third-party credit enhancement is reflected in fair value measurementIFRS 13.98 DisclosuredocumentationThe description of whether third-party credit enhancement is reflected in the fair value measurement of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]

ifrs-fullDescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRSTextlabelDescription whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRSIAS 8.28 b Disclosure, Effective 2027-01-01 IFRS 19.178 b Disclosuredocumentation IAS1The description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]]documentation IFRS18The description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS Accounting Standard. [Refer: IFRSs [member]]ifrs-fullDesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractlabelDesignated financial liabilities at fair value through profit or loss [abstract]ifrs-fullDesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstractlabelDesignated loans or receivables at fair value through profit or loss [abstract]ifrs-fullDestructionOfMajorProductionPlantMemberMemberlabelDestruction of major production plant [member]IAS 10.22 d Example, Effective 2027-01-01 IFRS 19.191 d ExampledocumentationThis member stands for destruction of a major production plant.ifrs-fullDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentsTextlabelExplanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based paymentsIFRS 2.46 Disclosure, Effective 2027-01-01 IFRS 19.32 DisclosuredocumentationThe explanation that enables users of financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, in share-based payment arrangements was determined. [Refer: Types of share-based payment arrangements [domain]] ifrs-fullDifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributedMonetary duration, creditlabel IAS1Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributedIFRIC 17.15 Disclosurelabel IFRS18Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed, operatingdocumentation IAS1The amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed when settling the dividends payable. [Refer: Carrying amount [member]]documentation IFRS18The amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed when settling the dividends payable, in the operating category in the statement of profit or loss. [Refer: Carrying amount [member]]ifrs-fullDifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligationMonetary instantlabelDifference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligationIFRS 7.10A b Disclosure, IFRS 7.10 b Disclosure, Effective 2027-01-01 IFRS 19.45 b Disclosure, Effective 2027-01-01 IFRS 19.46 b DisclosuredocumentationThe amount by which the carrying amount of a financial liability is more (less) than the amount that the entity would be contractually required to pay at maturity to the holder of the obligation. [Refer: Carrying amount [member]]

ifrs-fullDilutedEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinarySharesPer share durationlabelDiluted earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary sharesIAS 33.A14 Common practicedocumentationDiluted earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations, unless line item indicates otherwise [member]]ifrs-fullDilutedEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinarySharesPer share durationlabelDiluted earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary sharesIAS 33.A14 Common practicedocumentationDiluted earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]]ifrs-fullDilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesPer share durationlabelDiluted earnings (loss) per instrument, participating equity instruments other than ordinary sharesIAS 33.A14 Common practicetotalLabelTotal diluted earnings (loss) per instrument, participating equity instruments other than ordinary sharesdocumentationDiluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. ifrs-fullDilutedEarningsLossPerSharePer share durationlabelDiluted earnings (loss) per shareIAS 33.66 Disclosure, IAS 33.67 DisclosurecommentaryGuidanceThe reported value should be tagged twice, with both this element and the element Basic earnings (loss) per share when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.totalLabelTotal diluted earnings (loss) per sharedocumentationThe amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]ifrs-fullDilutedEarningsLossPerShareFromContinuingOperationsPer share durationlabelDiluted earnings (loss) per share from continuing operationsIAS 33.66 Disclosure, IAS 33.67 DisclosurecommentaryGuidanceThe reported value should be tagged twice, with both this element and the element Basic earnings (loss) per share from continuing operations when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.documentationDiluted earnings (loss) per share from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Diluted earnings (loss) per share]

ifrs-fullDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxPer share durationlabelDiluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred taxIAS 33.67 Disclosure, IFRS 14.26 DisclosurecommentaryGuidanceThe reported value should be tagged twice, with both this element and the element 'Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax' when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.documentationDiluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations, unless line item indicates otherwise [member]] ifrs-fullDilutedEarningsLossPerShareFromDiscontinuedOperationsPer share durationlabelDiluted earnings (loss) per share from discontinued operationsIAS 33.67 Disclosure, IAS 33.68 DisclosurecommentaryGuidanceThe reported value should be tagged twice, with both this element and the element Basic earnings (loss) per share from discontinued operations when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.documentationDiluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]ifrs-fullDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxPer share durationlabelDiluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred taxIAS 33.67 Disclosure, IFRS 14.26 DisclosurecommentaryGuidanceThe reported value should be tagged twice, with both this element and the element 'Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax' when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.documentationDiluted earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]]

ifrs-fullDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxPer share durationlabelDiluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred taxIAS 33.67 Disclosure, IFRS 14.26 DisclosurecommentaryGuidanceThe reported value should be tagged twice, with both this element and the element 'Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax' when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.documentationDiluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]ifrs-fullDilutedEarningsPerShareAbstractlabelDiluted earnings per share [abstract]ifrs-fullDilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinarySharesShareslabelDilutive effect of all instruments on weighted average number of ordinary sharesIAS 33.70 b DisclosuretotalLabelTotal dilutive effect of all instruments on weighted average number of ordinary sharesdocumentationThe potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s instruments. It represents the aggregate of the reconciliation amounts for all classes of instruments that reflect dilutive effect on weighted average number of ordinary shares. ifrs-fullDilutiveEffectOfContingentlyIssuableSharesOnWeightedAverageNumberOfOrdinarySharesShareslabelDilutive effect of contingently issuable shares on weighted average number of ordinary sharesIAS 33.70 b ExampledocumentationThe potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s contingently issuable shares.ifrs-fullDilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinarySharesShareslabelDilutive effect of convertible instruments on weighted average number of ordinary sharesIAS 33.70 b Common practicedocumentationThe potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed conversion of the entity's convertible instruments.ifrs-fullDilutiveEffectOfOtherInstrumentsOnWeightedAverageNumberOfOrdinarySharesShareslabelDilutive effect of other instruments on weighted average number of ordinary sharesIAS 33.70 b Common practicedocumentationThe potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s other instruments.ifrs-fullDilutiveEffectOfRestrictedShareUnitsOnWeightedAverageNumberOfOrdinarySharesShareslabelDilutive effect of restricted share units on weighted average number of ordinary sharesIAS 33.70 b Common practicedocumentationThe potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s restricted share units.ifrs-fullDilutiveEffectOfShareOptionsOnNumberOfOrdinarySharesShareslabelDilutive effect of share options on weighted average number of ordinary sharesIAS 33.70 b Common practicedocumentationThe potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed exercise of the entity's share options.

ifrs-fullDilutiveEffectOfWarrantsOnWeightedAverageNumberOfOrdinarySharesShareslabelDilutive effect of warrants on weighted average number of ordinary sharesIAS 33.70 b Common practicedocumentationThe potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s warrants.ifrs-fullDiminishingBalanceMethodMemberMemberlabelDiminishing balance method [member]IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure, Effective 2027-01-01 IFRS 19.200 b Disclosure, Effective 2027-01-01 IFRS 19.263 b Disclosure, Effective 2027-01-01 IFRS 19.271 a Disclosure, Effective 2027-01-01 IFRS 19.274 c DisclosuredocumentationThis member stands for the diminishing balance method of depreciation or amortisation.ifrs-fullDirectFinanceLeasesAcquiredInBusinessCombinationMemberMemberlabelDirect finance leases acquired in business combination [member]IFRS 3.B64 h ExampledocumentationThis member stands for direct finance leases that are acquired in business combinations. [Refer: Total for all business combinations [member]] ifrs-fullDirectOperatingExpenseFromInvestmentProperty(Monetary) duration, debitlabel IAS1Direct operating expense from investment propertyIAS 40.75 f Common practicenegatedTotalLabel IAS1Total direct operating expense from investment propertylabel IFRS18Direct operating expense from investment property, operatingnegatedTotalLabel IFRS18Total direct operating expense from investment property, operatingdocumentation IAS1The amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property]documentation IFRS18The amount of direct operating expenses (including repairs and maintenance) arising from investment property, in the operating category in the statement of profit or loss. [Refer: Investment property] ifrs-fullDirectOperatingExpenseFromInvestmentPropertyAbstractlabelDirect operating expense from investment property [abstract]ifrs-fullDirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome(Monetary) duration, debitlabel IAS1Direct operating expense from investment property generating rental incomeIAS 40.75 f (ii) DisclosurenegatedLabel IAS1Direct operating expense from investment property generating rental incomelabel IFRS18Direct operating expense from investment property generating rental income, operatingnegatedLabel IFRS18Direct operating expense from investment property generating rental income, operatingdocumentation IAS1The amount of direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period recognised in profit or loss. [Refer: Investment property]documentation IFRS18The amount of direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period recognised in profit or loss, in the operating category in the statement of profit or loss. [Refer: Investment property]

ifrs-fullDirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome(Monetary) duration, debitlabel IAS1Direct operating expense from investment property not generating rental incomeIAS 40.75 f (iii) DisclosurenegatedLabel IAS1Direct operating expense from investment property not generating rental incomelabel IFRS18Direct operating expense from investment property not generating rental income, operatingnegatedLabel IFRS18Direct operating expense from investment property not generating rental income, operatingdocumentation IAS1The amount of direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period recognised in profit or loss. [Refer: Investment property]documentation IFRS18The amount of direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period recognised in profit or loss, in the operating category in the statement of profit or loss. [Refer: Investment property] ifrs-fullDirectorsRemunerationExpenseMonetary duration, debitlabel IAS1Directors' remuneration expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Directors' remuneration expense, operatingdocumentation IAS1The amount of remuneration paid or payable to the entity's directors.documentation IFRS18The amount of remuneration paid or payable to the entity's directors, in the operating category in the statement of profit or loss.ifrs-fullDisaggregationOfInsuranceContractsAxisAxislabelDisaggregation of insurance contracts [axis]IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullDisaggregationOfInsuranceContractsDomainDomain [default]labelDisaggregation of insurance contracts [domain]IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 DisclosuredocumentationThis member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the 'Disaggregation of insurance contracts' axis if no other member is used. [Refer: Insurance contracts [domain]] ifrs-fullDisclosureOfAccountingJudgementsAndEstimatesExplanatoryText blocklabelDisclosure of accounting judgements and estimates [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of judgements that management has made in the process of applying the entity's accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]]ifrs-fullDisclosureOfAccountingPolicyChoicesForIncomeAndExpensesFromSpecificCashAndCashEquivalentsAndFromSpecificLiabilitiesExplanatoryText blocklabel IFRS18Disclosure of accounting policy choices for income and expenses from specific cash and cash equivalents and from specific liabilities [text block]Effective 2027-01-01 IFRS 18.56 b (ii) Disclosure, Effective 2027-01-01 IFRS 18.65 a (ii) Disclosuredocumentation IFRS18The disclosure of accounting policy choices for income and expenses from cash and cash equivalents and from the liabilities that do not relate to providing financing to customers.ifrs-fullDisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatoryText blocklabelDisclosure of accrued expenses and other liabilities [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities] ifrs-fullDisclosureOfAcquiredReceivablesAbstractlabelDisclosure of acquired receivables [abstract]ifrs-fullDisclosureOfAcquiredReceivablesExplanatoryText blocklabelDisclosure of acquired receivables [text block]IFRS 3.B64 h DisclosuredocumentationThe disclosure of receivables acquired in a business combination. [Refer: Total for all business combinations [member]]ifrs-fullDisclosureOfAcquiredReceivablesLineItemsLine itemslabelDisclosure of acquired receivables [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfAcquiredReceivablesTableTablelabelDisclosure of acquired receivables [table]IFRS 3.B64 h DisclosuredocumentationSchedule disclosing information related to receivables acquired in business combinations.ifrs-fullDisclosureOfActualClaimsComparedWithPreviousEstimatesAbstractlabelDisclosure of actual claims compared with previous estimates [abstract] ifrs-fullDisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatoryText blocklabelDisclosure of actual claims compared with previous estimates [text block]IFRS 17.130 DisclosuredocumentationThe disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (ie claims development). The disclosure about claims development shall start with the period when the earliest material claim(s) arose and for which there is still uncertainty about the amount and timing of the claims payments at the end of the reporting period, but is not required to start more than 10 years before the end of the reporting period. The entity is not required to disclose information about the development of claims for which uncertainty about the amount and timing of the claims payments is resolved typically within one year.ifrs-fullDisclosureOfActualClaimsComparedWithPreviousEstimatesLineItemsLine itemslabelDisclosure of actual claims compared with previous estimates [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfActualClaimsComparedWithPreviousEstimatesTableTablelabelDisclosure of actual claims compared with previous estimates [table]IFRS 17.130 DisclosuredocumentationSchedule disclosing information related to actual claims compared with previous estimates. ifrs-fullDisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatoryText blocklabelDisclosure of additional information about defined benefit plans [text block]IAS 19.137 DisclosuredocumentationThe disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [domain]]ifrs-fullDisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatoryText blocklabelDisclosure of additional information about leasing activities for lessee [text block]IFRS 16.59 Disclosure, Effective 2027-01-01 IFRS 19.120 DisclosuredocumentationThe disclosure of additional information about leasing activities of a lessee.ifrs-fullDisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatoryText blocklabelDisclosure of additional information about leasing activities for lessor [text block]IFRS 16.92 Disclosure, Effective 2027-01-01 IFRS 19.121 DisclosuredocumentationThe disclosure of additional information about leasing activities of a lessor.ifrs-fullDisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatoryText blocklabelDisclosure of additional information about understanding financial position and liquidity of entity [text block]IAS 7.50 ExampledocumentationThe disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity.

ifrs-fullDisclosureOfAdditionalInformationExplanatoryText blocklabelDisclosure of additional information [text block] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Disclosure IFRS18 Effective 2027-01-01 IFRS 18.113 c Disclosure, Effective 2027-01-01 IFRS 19.139 c Disclosure documentationThe disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them.ifrs-fullDisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfIFRS17DuringPeriodExplanatoryText blocklabelDisclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block]IFRS 17.123 DisclosuredocumentationThe disclosure of additional information that is representative of the entity's risk exposure arising from contracts within the scope of IFRS 17 during the period, if the information disclosed about the entity’s exposure to risk at the end of the reporting period is not representative.ifrs-fullDisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstractlabelDisclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [abstract] ifrs-fullDisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatoryText blocklabelDisclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [text block]IFRS 17.113 b Disclosuredocumentation IAS1The disclosure of the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]documentation IFRS18The disclosure of the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses), operating]ifrs-fullDisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItemsLine itemslabelDisclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-fullDisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTableTablelabelDisclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [table]IFRS 17.113 b DisclosuredocumentationSchedule disclosing information related to the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features.ifrs-fullDisclosureOfAllowanceForCreditLossesExplanatoryText blocklabelDisclosure of allowance for credit losses [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstractlabelDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract] ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatoryText blocklabelDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]IAS 24.18A Disclosure, Effective 2027-01-01 IFRS 19.229 DisclosuredocumentationThe disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [domain]]ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItemsLine itemslabelDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTableTablelabelDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table]IAS 24.18A Disclosure, Effective 2027-01-01 IFRS 19.229 DisclosuredocumentationSchedule disclosing information related to the amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities.

ifrs-fullDisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatoryTextlabelDescription of amounts of potential income tax consequences practicably determinableIAS 12.82A DisclosuredocumentationThe description of the amounts of the practically determinable potential income tax consequences that would result from the payment of dividends to the entity's shareholders in jurisdictions 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]ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstractlabelDisclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [abstract]ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatoryText blocklabelDisclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [text block] IAS 1 Expiry date 2027-01-01 IAS 1.61 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.97 Disclosure documentationThe disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date. ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItemsLine itemslabelDisclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTableTablelabelDisclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [table]

IAS 1 Expiry date 2027-01-01 IAS 1.61 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.97 Disclosure documentationSchedule disclosing information related to amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date.ifrs-fullDisclosureOfAnalysisOfInsuranceRevenueAbstractlabelDisclosure of analysis of insurance revenue [abstract]ifrs-fullDisclosureOfAnalysisOfInsuranceRevenueExplanatoryText blocklabelDisclosure of analysis of insurance revenue [text block]IFRS 17.106 Disclosuredocumentation IAS1The disclosure of the analysis of insurance revenue. [Refer: Insurance revenue]documentation IFRS18The disclosure of the analysis of insurance revenue. [Refer: Insurance revenue, operating] ifrs-fullDisclosureOfAnalysisOfInsuranceRevenueLineItemsLine itemslabelDisclosure of analysis of insurance revenue [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfAnalysisOfInsuranceRevenueTableTablelabelDisclosure of analysis of insurance revenue [table]IFRS 17.106 DisclosuredocumentationSchedule disclosing information related to the analysis of insurance revenue.ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstractlabelDisclosure of analysis of other comprehensive income by item [abstract]ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatoryText blocklabelDisclosure of analysis of other comprehensive income by item [text block] IAS 1 Expiry date 2027-01-01 IAS 1.106A Disclosure IFRS18 Effective 2027-01-01 IFRS 18.109 Disclosure documentationThe entire disclosure of the analysis of other comprehensive income by item.ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItemsLine itemslabelDisclosure of analysis of other comprehensive income by item [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTableTablelabelDisclosure of analysis of other comprehensive income by item [table] IAS 1 Expiry date 2027-01-01 IAS 1.106A Disclosure IFRS18 Effective 2027-01-01 IFRS 18.109 Disclosure documentationSchedule disclosing information related to the analysis of other comprehensive income by item.ifrs-fullDisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatoryText blocklabelDisclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]IAS 19.137 ExampledocumentationThe disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value]ifrs-fullDisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstractlabelDisclosure of analysis of single amount of discontinued operations [abstract]ifrs-fullDisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatoryText blocklabelDisclosure of analysis of single amount of discontinued operations [text block]IFRS 5.33 b DisclosuredocumentationThe disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]]

ifrs-fullDisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItemsLine itemslabelDisclosure of analysis of single amount of discontinued operations [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTableTablelabelDisclosure of analysis of single amount of discontinued operations [table]IFRS 5.33 b DisclosuredocumentationSchedule disclosing information related to the analysis of the single amount of discontinued operations.ifrs-fullDisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstractlabelDisclosure of assets and liabilities affected by currency not being exchangeable [abstract]ifrs-fullDisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableExplanatoryText blocklabelDisclosure of assets and liabilities affected by currency not being exchangeable [text block]Effective 2027-01-01 IFRS 19.223 c Disclosure, IAS 21.A19 c DisclosuredocumentationThe disclosure of information about assets and liabilities that are affected by a currency not being exchangeable into another currency.ifrs-fullDisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItemsLine itemslabelDisclosure of assets and liabilities affected by currency not being exchangeable [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTableTablelabelDisclosure of assets and liabilities affected by currency not being exchangeable [table]Effective 2027-01-01 IFRS 19.223 c Disclosure, IAS 21.A19 c DisclosuredocumentationSchedule disclosing information about assets and liabilities that are affected by a currency not being exchangeable into another currencyifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstractlabelDisclosure of assets and liabilities with significant risk of material adjustment [abstract]ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatoryText blocklabelDisclosure of assets and liabilities with significant risk of material adjustment [text block] IAS 1 Effective 2027-01-01 IFRS 19.B15 Disclosure, Expiry date 2027-01-01 IAS 1.125 Disclosure IFRS18 Effective 2027-01-01 IAS 8.31A Disclosure, Effective 2027-01-01 IFRS 19.182 Disclosure documentationThe disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItemsLine itemslabelDisclosure of assets and liabilities with significant risk of material adjustment [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTableTablelabelDisclosure of assets and liabilities with significant risk of material adjustment [table] IAS 1 Expiry date 2027-01-01 IAS 1.125 Disclosure, Effective 2027-01-01 IFRS 19.B15 Disclosure IFRS18 Effective 2027-01-01 IAS 8.31A Disclosure, Effective 2027-01-01 IFRS 19.182 Disclosure documentationSchedule disclosing information related to assets and liabilities with a significant risk of material adjustment.ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstractlabelDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatoryText blocklabelDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]IFRS 15.128 a Disclosure, Effective 2027-01-01 IFRS 19.113 a DisclosuredocumentationThe disclosure of assets recognised from the costs to obtain or fulfil contracts with customers.ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItemsLine itemslabelDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTableTablelabelDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]IFRS 15.128 a Disclosure, Effective 2027-01-01 IFRS 19.113 a DisclosuredocumentationSchedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers.ifrs-fullDisclosureOfAttributionOfExpensesByNatureToTheirFunctionAbstractlabel IAS1Disclosure of attribution of expenses by nature to their function [abstract]ifrs-fullDisclosureOfAttributionOfExpensesByNatureToTheirFunctionExplanatoryText blocklabel IAS1Disclosure of attribution of expenses by nature to their function [text block]Expiry date 2027-01-01 IAS 1.112 c Common practice, Expiry date 2027-01-01 IAS 1.104 Common practicedocumentationThe disclosure of attribution of expenses by nature to line items by function in the statement of profit or loss.ifrs-fullDisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItemsLine itemslabel IAS1Disclosure of attribution of expenses by nature to their function [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfAttributionOfExpensesByNatureToTheirFunctionTableTablelabel IAS1Disclosure of attribution of expenses by nature to their function [table]Expiry date 2027-01-01 IAS 1.104 Common practice, Expiry date 2027-01-01 IAS 1.112 c Common practicedocumentationSchedule disclosing information related to attribution of expenses by nature to analysis of expenses by function in the statement of profit or loss.

ifrs-fullDisclosureOfAttributionOfSpecifiedExpensesByNatureAbstractlabel IFRS18Disclosure of attribution of specified expenses by nature [abstract]ifrs-fullDisclosureOfAttributionOfSpecifiedExpensesByNatureExplanatoryText blocklabel IFRS18Disclosure of attribution of specified expenses by nature [text block]Effective 2027-01-01 IFRS 18.83 b (i) Disclosure, Effective 2027-01-01 IFRS 19.133 b (i) Disclosuredocumentation IFRS18The disclosure of attribution of the specified expenses by nature classified by function in the operating category of the statement of profit or loss.ifrs-fullDisclosureOfAttributionOfSpecifiedExpensesByNatureLineItemsLine itemslabel IFRS18Disclosure of attribution of specified expenses by nature [line items]documentation IFRS18Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfAttributionOfSpecifiedExpensesByNatureTableTablelabel IFRS18Disclosure of attribution of specified expenses by nature [table]Effective 2027-01-01 IFRS 19.133 b (i) Disclosure, Effective 2027-01-01 IFRS 18.83 b (i) Disclosuredocumentation IFRS18Schedule disclosing information related to the disclosure of attribution of specified expenses by nature classified by function in the operating category of the statement of profit or loss. ifrs-fullDisclosureOfAuditorsRemunerationExplanatoryText blocklabelDisclosure of auditors' remuneration [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of compensation to the entity's auditors.ifrs-fullDisclosureOfAuthorisationOfFinancialStatementsExplanatoryText blocklabelDisclosure of authorisation of financial statements [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of the authorisation of financial statements for issue.ifrs-fullDisclosureOfAvailableforsaleAssetsExplanatoryText blocklabelDisclosure of available-for-sale financial assets [text block]Expired 2023-01-01 IAS 1.10 e Common practicecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]ifrs-fullDisclosureOfBasisOfConsolidationExplanatoryText blocklabelDisclosure of basis of consolidation [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of the basis used for consolidation. ifrs-fullDisclosureOfBasisOfPreparationOfFinancialStatementsExplanatoryText blocklabel IAS1Disclosure of basis of preparation of financial statements [text block]Expiry date 2027-01-01 IAS 1.10 e Common practicedocumentationThe disclosure of the basis used for the preparation of the financial statements.ifrs-fullDisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatoryText blocklabelDisclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]IAS 41 - Disclosure DisclosuredocumentationThe entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.ifrs-fullDisclosureOfBorrowingCostsExplanatoryText blocklabelDisclosure of borrowing costs [text block]IAS 23 - Disclosure DisclosuredocumentationThe entire disclosure for borrowing costs.ifrs-fullDisclosureOfBorrowingsExplanatoryText blocklabelDisclosure of borrowings [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of borrowings. [Refer: Borrowings] ifrs-fullDisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatoryText blocklabelDisclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block]IFRS 11.C5 DisclosuredocumentationThe disclosure of the breakdown of assets and liabilities that have been aggregated into the single line investment balance for the transition from proportionate consolidation to the equity method.ifrs-fullDisclosureOfBusinessCombinationsAbstractlabelDisclosure of detailed information about business combination [abstract]ifrs-fullDisclosureOfBusinessCombinationsExplanatoryText blocklabelDisclosure of business combinations [text block]IFRS 3 - Disclosures DisclosuredocumentationThe entire disclosure for business combinations.ifrs-fullDisclosureOfBusinessCombinationsLineItemsLine itemslabelDisclosure of detailed information about business combination [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfBusinessCombinationsTableTablelabelDisclosure of detailed information about business combination [table]IFRS 3.B64 Disclosure, Effective 2027-01-01 IFRS 19.35 DisclosuredocumentationSchedule disclosing information related to details of business combinations. ifrs-fullDisclosureOfCashAndBankBalancesAtCentralBanksExplanatoryText blocklabelDisclosure of cash and bank balances at central banks [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of cash and bank balances at central banks.ifrs-fullDisclosureOfCashAndCashEquivalentsExplanatoryText blocklabelDisclosure of cash and cash equivalents [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]ifrs-fullDisclosureOfCashFlowStatementExplanatoryText blocklabelDisclosure of cash flow statement [text block]IAS 7 - Presentation of a statement of cash flows DisclosuredocumentationThe entire disclosure for a statement of cash flows.ifrs-fullDisclosureOfChangesInAccountingEstimatesAbstractlabelDisclosure of changes in accounting estimates [abstract]ifrs-fullDisclosureOfChangesInAccountingEstimatesExplanatoryText blocklabelDisclosure of changes in accounting estimates [text block]IAS 8.39 Disclosure, Effective 2027-01-01 IFRS 19.184 DisclosuredocumentationThe disclosure of changes in accounting estimates.ifrs-fullDisclosureOfChangesInAccountingEstimatesLineItemsLine itemslabelDisclosure of changes in accounting estimates [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-fullDisclosureOfChangesInAccountingEstimatesTableTablelabelDisclosure of changes in accounting estimates [table]IAS 8.39 Disclosure, Effective 2027-01-01 IFRS 19.184 DisclosuredocumentationSchedule disclosing information related to the changes in accounting estimates.ifrs-fullDisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatoryText blocklabel IAS1Disclosure of changes in accounting policies, accounting estimates and errors [text block]IAS 8 - Accounting policies Disclosurelabel IFRS18Disclosure of basis of preparation of financial statements [text block]documentation IAS1The entire disclosure for changes in accounting policies, accounting estimates and errors.documentation IFRS18The disclosure of the basis of preparation of financial statements which includes (a) general matters; (b) the criteria for selecting, changing and disclosing accounting policies; and (c) the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors.ifrs-fullDisclosureOfChangesInAccountingPoliciesExplanatoryText blocklabelDisclosure of changes in accounting policies [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of changes made to accounting policies by the entity. ifrs-fullDisclosureOfClaimsAndBenefitsPaidExplanatoryText blocklabelDisclosure of claims and benefits paid [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of claims and benefits paid to policyholders.ifrs-fullDisclosureOfClassesOfShareCapitalAbstractlabelDisclosure of classes of share capital [abstract]ifrs-fullDisclosureOfClassesOfShareCapitalExplanatoryText blocklabelDisclosure of classes of share capital [text block] IAS 1 Expiry date 2027-01-01 IAS 1.79 a Disclosure, Effective 2027-01-01 IFRS 19.B10 a Disclosure IFRS18 Effective 2027-01-01 IFRS 19.160 a Disclosure, Effective 2027-01-01 IFRS 18.130 a Disclosure documentationThe disclosure of classes of share capital. [Refer: Classes of share capital [domain]]ifrs-fullDisclosureOfClassesOfShareCapitalLineItemsLine itemslabelDisclosure of classes of share capital [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfClassesOfShareCapitalTableTablelabelDisclosure of classes of share capital [table] IAS 1 Expiry date 2027-01-01 IAS 1.79 a Disclosure, Effective 2027-01-01 IFRS 19.B10 a Disclosure IFRS18 Effective 2027-01-01 IFRS 19.160 a Disclosure, Effective 2027-01-01 IFRS 18.130 a Disclosure documentationSchedule disclosing information related to classes of share capital.ifrs-fullDisclosureOfCollateralExplanatoryText blocklabelDisclosure of collateral [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice

IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of assets and liabilities used as collateral.ifrs-fullDisclosureOfCommitmentsAndContingentLiabilitiesExplanatoryText blocklabelDisclosure of commitments and contingent liabilities [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of commitments and contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-fullDisclosureOfCommitmentsExplanatoryText blocklabelDisclosure of commitments [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of commitments.ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstractlabelDisclosure of comparative information prepared under previous GAAP [abstract]ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatoryText blocklabelDisclosure of comparative information prepared under previous GAAP [text block]IFRS 1.24 Disclosure, Effective 2027-01-01 IFRS 19.24 Disclosuredocumentation IAS1The disclosure, in the entity's first IFRS financial statements, of comparative information prepared under previous GAAP.documentation IFRS18The disclosure, in the entity's first IFRS Accounting Standard financial statements, of comparative information prepared under previous GAAP.ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItemsLine itemslabelDisclosure of comparative information prepared under previous GAAP [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPTableTablelabelDisclosure of comparative information prepared under previous GAAP [table]IFRS 1.24 Disclosure, Effective 2027-01-01 IFRS 19.24 DisclosuredocumentationSchedule disclosing information related to comparative information prepared under previous GAAP.ifrs-fullDisclosureOfCompositionOfGroupExplanatoryText blocklabelDisclosure of composition of group [text block]IFRS 12.10 a (i) DisclosuredocumentationThe disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Total for all subsidiaries [member]; Parent [member]]ifrs-fullDisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatoryTextlabelDescription of compound financial instruments with multiple embedded derivativesIFRS 7.17 Disclosure, Effective 2027-01-01 IFRS 19.53 DisclosuredocumentationThe description of financial instruments with both a liability and an equity component that have multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument). [Refer: Derivatives [member]; Classes of financial instruments [domain]]ifrs-fullDisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatoryText blocklabelDisclosure of information about separate financial statements [text block]IAS 27 - Disclosure Disclosure, IFRS 12 - Objective DisclosuredocumentationThe disclosure of information about separate financial statements.ifrs-fullDisclosureOfContingentLiabilitiesAbstractlabelDisclosure of contingent liabilities [abstract]

ifrs-fullDisclosureOfContingentLiabilitiesExplanatoryText blocklabelDisclosure of contingent liabilities [text block]IAS 37.86 Disclosure, Effective 2027-01-01 IFRS 19.259 DisclosuredocumentationThe disclosure of contingent liabilities. [Refer: Classes of contingent liabilities [domain]]ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationAbstractlabelDisclosure of contingent liabilities in business combination [abstract]ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationExplanatoryText blocklabelDisclosure of contingent liabilities in business combination [text block]IFRS 3.B64 j DisclosuredocumentationThe disclosure of contingent liabilities in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationLineItemsLine itemslabelDisclosure of contingent liabilities in business combination [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationTableTablelabelDisclosure of contingent liabilities in business combination [table]IFRS 3.B64 j Disclosure, IFRS 3.B67 c DisclosuredocumentationSchedule disclosing information related to contingent liabilities in business combinations. ifrs-fullDisclosureOfContingentLiabilitiesLineItemsLine itemslabelDisclosure of contingent liabilities [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfContingentLiabilitiesTableTablelabelDisclosure of contingent liabilities [table]IAS 37.86 Disclosure, Effective 2027-01-01 IFRS 19.259 DisclosuredocumentationSchedule disclosing information related to contingent liabilities.ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstractlabelDisclosure of continuing involvement in derecognised financial assets [abstract]ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatoryText blocklabelDisclosure of continuing involvement in derecognised financial assets [text block]IFRS 7.42E Disclosure, IFRS 7.42G DisclosuredocumentationThe disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets]ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItemsLine itemslabelDisclosure of continuing involvement in derecognised financial assets [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTableTablelabelDisclosure of continuing involvement in derecognised financial assets [table]IFRS 7.42E Disclosure, IFRS 7.42G DisclosuredocumentationSchedule disclosing information related to continuing involvement in derecognised financial assets.ifrs-fullDisclosureOfCostOfSalesExplanatoryText blocklabelDisclosure of cost of sales [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentation IAS1The disclosure of the cost of sales. [Refer: Cost of sales]documentation IFRS18The disclosure of the cost of sales. [Refer: Cost of sales, operating]ifrs-fullDisclosureOfCreditRiskExplanatoryText blocklabelDisclosure of credit risk [text block] IAS 1 IFRS 7 - Credit risk Disclosure, Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 IFRS 7 - Credit risk Disclosure, Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of credit risk. [Refer: Credit risk [member]]ifrs-fullDisclosureOfCreditRiskExposureAbstractlabelDisclosure of credit risk exposure [abstract]ifrs-fullDisclosureOfCreditRiskExposureExplanatoryText blocklabelDisclosure of credit risk exposure [text block]IFRS 7.35M Disclosure, Effective 2027-01-01 IFRS 19.71 DisclosuredocumentationThe disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit. ifrs-fullDisclosureOfCreditRiskExposureLineItemsLine itemslabelDisclosure of credit risk exposure [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfCreditRiskExposureTableTablelabelDisclosure of credit risk exposure [table]IFRS 7.35M Disclosure, Effective 2027-01-01 IFRS 19.71 DisclosuredocumentationSchedule disclosing information related to the credit risk exposure.ifrs-fullDisclosureOfDebtSecuritiesExplanatoryText blocklabelDisclosure of debt instruments [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]ifrs-fullDisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatoryText blocklabelDisclosure of deferred acquisition costs arising from insurance contracts [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of deferred acquisition costs arising from insurance contracts. ifrs-fullDisclosureOfDeferredIncomeExplanatoryText blocklabelDisclosure of deferred income [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of deferred income. [Refer: Deferred income including contract liabilities]ifrs-fullDisclosureOfDeferredTaxesExplanatoryText blocklabelDisclosure of deferred taxes [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]ifrs-fullDisclosureOfDefinedBenefitPlansAbstractlabelDisclosure of defined benefit plans [abstract]ifrs-fullDisclosureOfDefinedBenefitPlansExplanatoryText blocklabelDisclosure of defined benefit plans [text block]IAS 19.138 Disclosure, Effective 2027-01-01 IFRS 19.204 DisclosuredocumentationThe disclosure of defined benefit plans. [Refer: Defined benefit plans [domain]]ifrs-fullDisclosureOfDefinedBenefitPlansLineItemsLine itemslabelDisclosure of defined benefit plans [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-fullDisclosureOfDefinedBenefitPlansTableTablelabelDisclosure of defined benefit plans [table]IAS 19.138 Disclosure, Effective 2027-01-01 IFRS 19.204 DisclosuredocumentationSchedule disclosing information related to defined benefit plans.ifrs-fullDisclosureOfDefinedContributionPlansExplanatoryText blocklabelDisclosure of defined contribution plans [text block]IAS 19.28 Common practicedocumentation IAS1The disclosure of defined contribution plans. [Refer: Post-employment benefit expense, defined contribution plans]documentation IFRS18The disclosure of defined contribution plans. [Refer: Post-employment benefit expense, defined contribution plans, operating]ifrs-fullDisclosureOfDepositaryReceiptsAbstractlabelDisclosure of depositary receipts [abstract]ifrs-fullDisclosureOfDepositaryReceiptsExplanatoryText blocklabelDisclosure of depositary receipts [text block] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe disclosure of information about depositary receipts.ifrs-fullDisclosureOfDepositaryReceiptsLineItemsLine itemslabelDisclosure of depositary receipts [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfDepositaryReceiptsTableTablelabelDisclosure of depositary receipts [table] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationSchedule disclosing information about depositary receipts.ifrs-fullDisclosureOfDepositsFromBanksExplanatoryText blocklabelDisclosure of deposits from banks [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of deposits from banks. [Refer: Deposits from banks]ifrs-fullDisclosureOfDepositsFromCustomersExplanatoryText blocklabelDisclosure of deposits from customers [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of deposits from customers. [Refer: Deposits from customers]ifrs-fullDisclosureOfDepreciationAndAmortisationExpenseExplanatoryText blocklabelDisclosure of depreciation and amortisation expense [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense] ifrs-fullDisclosureOfDerivativeFinancialInstrumentsExplanatoryText blocklabelDisclosure of derivative financial instruments [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of derivative financial instruments. [Refer: Derivatives [member]]ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsAbstractlabelDisclosure of detailed information about biological assets [abstract]ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsExplanatoryText blocklabelDisclosure of detailed information about biological assets [text block]IAS 41.43 ExampledocumentationThe disclosure of detailed information about biological assets. [Refer: Biological assets]ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsLineItemsLine itemslabelDisclosure of detailed information about biological assets [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsTableTablelabelDisclosure of detailed information about biological assets [table]IAS 41.43 ExampledocumentationSchedule disclosing information related to details of biological assets.

ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsAbstractlabelDisclosure of detailed information about borrowings [abstract]ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsExplanatoryText blocklabelDisclosure of detailed information about borrowings [text block]IFRS 7.7 Common practicedocumentationThe disclosure of detailed information about borrowings. [Refer: Borrowings]ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsLineItemsLine itemslabelDisclosure of detailed information about borrowings [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsTableTablelabelDisclosure of detailed information about borrowings [table]IFRS 7.7 Common practicedocumentationSchedule disclosing information related to details of borrowings.ifrs-fullDisclosureOfDetailedInformationAboutBusinessCombinationsExplanatoryText blocklabelDisclosure of detailed information about business combination [text block]IFRS 3 - Disclosures application of paragraphs 59 and 61 DisclosuredocumentationThe disclosure of detailed information about business combinations. [Refer: Total for all business combinations [member]] ifrs-fullDisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17AbstractlabelDisclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract]ifrs-fullDisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17ExplanatoryText blocklabelDisclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block]IFRS 17.127 DisclosuredocumentationThe disclosure of detailed information about concentrations of risk that arises from contracts within the scope of IFRS 17.ifrs-fullDisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17LineItemsLine itemslabelDisclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17TableTablelabelDisclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table]IFRS 17.127 DisclosuredocumentationSchedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17. ifrs-fullDisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatoryText blocklabelDisclosure of detailed information about financial instruments [text block]IFRS 7.31 Disclosure, IFRS 7.35K Disclosure, IFRS 7.7 Disclosure, Effective 2027-01-01 IFRS 19.43 DisclosuredocumentationThe disclosure of detailed information about financial instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsAbstractlabelDisclosure of detailed information about hedged items [abstract]ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsExplanatoryText blocklabelDisclosure of detailed information about hedged items [text block]IFRS 7.24B Disclosure, Effective 2027-01-01 IFRS 19.61 DisclosuredocumentationThe disclosure of detailed information about hedged items. [Refer: Hedged items [domain]]ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsLineItemsLine itemslabelDisclosure of detailed information about hedged items [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsTableTablelabelDisclosure of detailed information about hedged items [table]IFRS 7.24B Disclosure, Effective 2027-01-01 IFRS 19.61 DisclosuredocumentationSchedule disclosing information related to details of hedged items.

ifrs-fullDisclosureOfDetailedInformationAboutHedgesExplanatoryText blocklabelDisclosure of detailed information about hedges [text block]Expired 2023-01-01 IFRS 7.22 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe disclosure of detailed information about hedges.ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsAbstractlabelDisclosure of detailed information about hedging instruments [abstract]ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatoryText blocklabelDisclosure of detailed information about hedging instruments [text block] IAS 1 IFRS 7.24A Disclosure, Effective 2027-01-01 IFRS 19.60 Disclosure IFRS18 IFRS 7.24A Disclosure, Effective 2027-01-01 IFRS 19.60 Disclosure, Effective 2027-01-01 IFRS 19.64B Disclosure documentationThe disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [domain]]ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsLineItemsLine itemslabelDisclosure of detailed information about hedging instruments [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsTableTablelabelDisclosure of detailed information about hedging instruments [table]IFRS 7.24A Disclosure, Effective 2027-01-01 IFRS 19.60 DisclosuredocumentationSchedule disclosing information related to details of hedging instruments.ifrs-fullDisclosureOfDetailedInformationAboutIntangibleAssetsExplanatoryText blocklabelDisclosure of detailed information about intangible assets [text block]IAS 38.118 Disclosure, Effective 2027-01-01 IFRS 19.263 DisclosuredocumentationThe disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]ifrs-fullDisclosureOfDetailedInformationAboutInvestmentPropertyExplanatoryText blocklabelDisclosure of detailed information about investment property [text block]IAS 40.32A DisclosuredocumentationThe disclosure of detailed information about investment property. [Refer: Investment property]ifrs-fullDisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatoryText blocklabelDisclosure of detailed information about property, plant and equipment [text block]IAS 16.73 Disclosure, Effective 2027-01-01 IFRS 19.200 DisclosuredocumentationThe disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]ifrs-fullDisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatoryText blocklabelDisclosure of detailed information about service concession arrangements [text block]SIC 29.6 DisclosuredocumentationThe disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [domain]] ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstractlabelDisclosure of disaggregation of revenue from contracts with customers [abstract]ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatoryText blocklabelDisclosure of disaggregation of revenue from contracts with customers [text block]IFRS 15.114 Disclosure, Effective 2027-01-01 IFRS 19.103 Disclosuredocumentation IAS1The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]documentation IFRS18The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers, operating]ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItemsLine itemslabelDisclosure of disaggregation of revenue from contracts with customers [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTableTablelabelDisclosure of disaggregation of revenue from contracts with customers [table]IFRS 15.114 Disclosure, Effective 2027-01-01 IFRS 19.103 DisclosuredocumentationSchedule disclosing information related to the disaggregation of revenue from contracts with customers.

ifrs-fullDisclosureOfDiscontinuedOperationsExplanatoryText blocklabelDisclosure of discontinued operations [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of discontinued operations. [Refer: Discontinued operations [member]]ifrs-fullDisclosureOfDividendsExplanatoryText blocklabelDisclosure of dividends [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.ifrs-fullDisclosureOfEarningsPerShareExplanatoryText blocklabelDisclosure of earnings per share [text block]IAS 33 - Disclosure DisclosuredocumentationThe entire disclosure for earnings per share.ifrs-fullDisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatoryText blocklabelDisclosure of effect of change of investment entity status on financial statements [text block]IFRS 12.9B Disclosure, Effective 2027-01-01 IFRS 19.83 DisclosuredocumentationThe disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]] ifrs-fullDisclosureOfEffectOfChangesInForeignExchangeRatesExplanatoryText blocklabelDisclosure of effect of changes in foreign exchange rates [text block]IAS 21 - Disclosure DisclosuredocumentationThe entire disclosure for the effect of changes in foreign exchange rates.ifrs-fullDisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstractlabelDisclosure of effect of insurance contracts initially recognised [abstract]ifrs-fullDisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatoryText blocklabelDisclosure of effect of insurance contracts initially recognised [text block]IFRS 17.107 DisclosuredocumentationThe disclosure of the effect of insurance contracts initially recognised in the period. [Refer: Insurance contracts [domain]]ifrs-fullDisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItemsLine itemslabelDisclosure of effect of insurance contracts initially recognised [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTableTablelabelDisclosure of effect of insurance contracts initially recognised [table]IFRS 17.107 DisclosuredocumentationSchedule disclosing information related to the effect of insurance contracts initially recognised in the period.ifrs-fullDisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatoryText blocklabelDisclosure of effects of changes in parent's ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block]IFRS 12.18 DisclosuredocumentationThe disclosure of a schedule that shows the effects of any changes in the parent's ownership interest in a subsidiary that do not result in a loss of control on the equity attributable to owners of the parent.ifrs-fullDisclosureOfEmployeeBenefitsExplanatoryText blocklabelDisclosure of employee benefits [text block]IAS 19 - Scope DisclosuredocumentationThe entire disclosure for employee benefits.ifrs-fullDisclosureOfEntitysReportableSegmentsExplanatoryText blocklabelDisclosure of entity's operating segments [text block]IFRS 8 - Disclosure DisclosuredocumentationThe entire disclosure for operating segments.ifrs-fullDisclosureOfEventsAfterReportingPeriodExplanatoryText blocklabelDisclosure of events after reporting period [text block]IAS 10 - Disclosure DisclosuredocumentationThe entire disclosure for events after the reporting period.

ifrs-fullDisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatoryTextlabelDescription of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relatesIAS 12.82 DisclosuredocumentationThe description of the nature of the evidence supporting the recognition of a deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]; Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates]ifrs-fullDisclosureOfExpensesByNatureExplanatoryText blocklabel IAS1Disclosure of expenses by nature [text block]Expiry date 2027-01-01 IAS 1.10 e Common practicedocumentationThe disclosure of expenses by nature. [Refer: Expenses, by nature]ifrs-fullDisclosureOfExpensesExplanatoryText blocklabelDisclosure of expenses [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of expenses. ifrs-fullDisclosureOfExplanatoryInformationAboutRangesOfPaymentDueDatesThatAreWideExplanatoryText blocklabelDisclosure of explanatory information about ranges of payment due dates that are wide [text block]IAS 7.44H b (iii) Disclosure, Effective 2027-01-01 IFRS 19.168 b (iii) DisclosuredocumentationThe disclosure of explanatory information about those ranges or disclosure of additional ranges (for example, stratified ranges).ifrs-fullDisclosureOfExplorationAndEvaluationAssetsExplanatoryText blocklabelDisclosure of exploration and evaluation assets [text block]IFRS 6 - Disclosure DisclosuredocumentationThe entire disclosure for exploration and evaluation assets.ifrs-fullDisclosureOfExtentOfRiskExposureEntityManagesForHedgingRelationshipsDirectlyAffectedByInterestRateBenchmarkReformExplanatoryText blocklabelDisclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform [text block]IFRS 7.24H b Disclosure, Effective 2027-01-01 IFRS 19.63 b DisclosuredocumentationThe disclosure of the extent of the risk exposure the entity manages for hedging relationships directly affected by the interest rate benchmark reform.ifrs-fullDisclosureOfExternalCreditExposuresAbstractlabelDisclosure of external credit grades [abstract]ifrs-fullDisclosureOfExternalCreditExposuresExplanatoryText blocklabelDisclosure of external credit grades [text block]Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe disclosure of external credit grades. [Refer: Total for all external credit grades [member]]

ifrs-fullDisclosureOfExternalCreditExposuresLineItemsLine itemslabelDisclosure of external credit grades [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfExternalCreditExposuresTableTablelabelDisclosure of external credit grades [table]Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationSchedule disclosing information related to external credit grades.ifrs-fullDisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticableTextlabelExplanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticableIFRS 3.B64 q Disclosuredocumentation IAS1The explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Total for all business combinations [member]; Revenue]documentation IFRS18The explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Total for all business combinations [member]; Revenue, operating] ifrs-fullDisclosureOfFairValueMeasurementExplanatoryText blocklabelDisclosure of fair value measurement [text block]IFRS 13 - Disclosure DisclosuredocumentationThe entire disclosure for fair value measurement.ifrs-fullDisclosureOfFairValueMeasurementOfAssetsAbstractlabelDisclosure of fair value measurement of assets [abstract]ifrs-fullDisclosureOfFairValueMeasurementOfAssetsExplanatoryText blocklabelDisclosure of fair value measurement of assets [text block]IFRS 13.93 Disclosure, Effective 2027-01-01 IFRS 19.95 DisclosuredocumentationThe disclosure of the fair value measurement of assets.ifrs-fullDisclosureOfFairValueMeasurementOfAssetsLineItemsLine itemslabelDisclosure of fair value measurement of assets [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFairValueMeasurementOfAssetsTableTablelabelDisclosure of fair value measurement of assets [table]IFRS 13.93 Disclosure, Effective 2027-01-01 IFRS 19.95 DisclosuredocumentationSchedule disclosing information related to the fair value measurement of assets.ifrs-fullDisclosureOfFairValueMeasurementOfEquityAbstractlabelDisclosure of fair value measurement of equity [abstract]ifrs-fullDisclosureOfFairValueMeasurementOfEquityExplanatoryText blocklabelDisclosure of fair value measurement of equity [text block]IFRS 13.93 Disclosure, Effective 2027-01-01 IFRS 19.95 DisclosuredocumentationThe disclosure of the fair value measurement of equity.

ifrs-fullDisclosureOfFairValueMeasurementOfEquityLineItemsLine itemslabelDisclosure of fair value measurement of equity [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFairValueMeasurementOfEquityTableTablelabelDisclosure of fair value measurement of equity [table]IFRS 13.93 Disclosure, Effective 2027-01-01 IFRS 19.95 DisclosuredocumentationSchedule disclosing information related to the fair value measurement of equity.ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesAbstractlabelDisclosure of fair value measurement of liabilities [abstract]ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesExplanatoryText blocklabelDisclosure of fair value measurement of liabilities [text block]IFRS 13.93 Disclosure, Effective 2027-01-01 IFRS 19.95 DisclosuredocumentationThe disclosure of the fair value measurement of liabilities.ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesLineItemsLine itemslabelDisclosure of fair value measurement of liabilities [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesTableTablelabelDisclosure of fair value measurement of liabilities [table]IFRS 13.93 Disclosure, Effective 2027-01-01 IFRS 19.95 DisclosuredocumentationSchedule disclosing information related to the fair value measurement of liabilities.ifrs-fullDisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatoryText blocklabelDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]Expiry date 2026-01-01 IFRS 7.11A c DisclosuredocumentationThe disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]ifrs-fullDisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatoryText blocklabelDisclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c [text block]Expired 2023-01-01 IFRS 7.30 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe disclosure of information about the extent of possible differences between the carrying amount and fair value of: (a) investments in equity instruments that do not have a quoted market price in an active market (or derivatives linked to such equity instruments) that are measured at cost because their fair value cannot be measured reliably; and (b) contracts containing a discretionary participation feature if the fair value of that feature cannot be measured reliably.

ifrs-fullDisclosureOfFairValueOfFinancialInstrumentsExplanatoryText blocklabelDisclosure of fair value of financial instruments [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of the fair value of financial instruments. [Refer: Classes of financial instruments [domain]; At fair value [member]]ifrs-fullDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstractlabelDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract]ifrs-fullDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItemsLine itemslabelDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTableTablelabelDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table]Expiry date 2026-01-01 IFRS 7.11A c DisclosuredocumentationSchedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income. ifrs-fullDisclosureOfFairValueOfPlanAssetsAbstractlabelDisclosure of fair value of plan assets [abstract]ifrs-fullDisclosureOfFairValueOfPlanAssetsExplanatoryText blocklabelDisclosure of fair value of plan assets [text block]IAS 19.142 Disclosure, Effective 2027-01-01 IFRS 19.208 DisclosuredocumentationThe disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [domain]]ifrs-fullDisclosureOfFairValueOfPlanAssetsLineItemsLine itemslabelDisclosure of fair value of plan assets [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFairValueOfPlanAssetsTableTablelabelDisclosure of fair value of plan assets [table]IAS 19.142 Disclosure, Effective 2027-01-01 IFRS 19.208 DisclosuredocumentationSchedule disclosing information related to the fair value of defined benefit plan assets.ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstractlabelDisclosure of fair values of items used as deemed cost [abstract] ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatoryText blocklabelDisclosure of fair values of items used as deemed cost [text block]IFRS 1.30 Disclosuredocumentation IAS1The disclosure of the fair values used as deemed cost in the entity's opening IFRS statement of financial position for items of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment property; Intangible assets other than goodwill]documentation IFRS18The disclosure of the fair values used as deemed cost in the entity's opening IFRS Accounting Standard statement of financial position for items of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment property; Intangible assets other than goodwill]

ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItemsLine itemslabelDisclosure of fair values of items used as deemed cost [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostTableTablelabelDisclosure of fair values of items used as deemed cost [table]IFRS 1.30 Disclosuredocumentation IAS1Schedule disclosing information related to the fair values of items used as deemed cost in the entity's first IFRS financial statements.documentation IFRS18Schedule disclosing information related to the fair values of items used as deemed cost in the entity's first IFRS Accounting Standard financial statements.ifrs-fullDisclosureOfFeeAndCommissionIncomeExpenseExplanatoryText blocklabelDisclosure of fee and commission income (expense) [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentation IAS1The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]documentation IFRS18The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense), operating]ifrs-fullDisclosureOfFinanceCostExplanatoryText blocklabel IAS1Disclosure of finance cost [text block]Expiry date 2027-01-01 IAS 1.10 e Common practicedocumentationThe disclosure of finance cost. [Refer: Finance costs] ifrs-fullDisclosureOfFinanceIncomeExpenseExplanatoryText blocklabel IAS1Disclosure of finance income (cost) [text block]Expiry date 2027-01-01 IAS 1.10 e Common practicedocumentationThe disclosure of finance income (cost). [Refer: Finance income (cost)]ifrs-fullDisclosureOfFinanceIncomeExplanatoryText blocklabel IAS1Disclosure of finance income [text block]Expiry date 2027-01-01 IAS 1.10 e Common practicedocumentationThe disclosure of finance income. [Refer: Finance income]ifrs-fullDisclosureOfFinancialAssetsAbstractlabelDisclosure of financial assets [abstract]ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsAbstractlabelDisclosure of financial assets affected by amendments to Application Guidance to section on classification of financial assets [abstract]ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsExplanatoryText blocklabelDisclosure of financial assets affected by amendments to Application Guidance to section on classification of financial assets [text block]Expiry date 2026-01-01 IFRS 9.7.2.49 DisclosuredocumentationThe disclosure of financial assets affected by amendments to Application Guidance to Section 4.1 of IFRS 9 (Classification of financial assets) made by Amendments to the Classification and Measurement of Financial Instruments. ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsLineItemsLine itemslabelDisclosure of financial assets affected by amendments to Application Guidance to section on classification of financial assets [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsTableTablelabelDisclosure of financial assets affected by amendments to Application Guidance to section on classification of financial assets [table]Expiry date 2026-01-01 IFRS 9.7.2.49 DisclosuredocumentationSchedue disclosing information related to financial assets affected by amendments to Application Guidance to Section 4.1 of IFRS 9 (Classification of financial assets) made by Amendments to the Classification and Measurement of Financial Instruments.ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstractlabelDisclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatoryText blocklabelDisclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]IFRS 9.7.2.34 DisclosuredocumentationThe disclosure of designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.

ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItemsLine itemslabelDisclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTableTablelabelDisclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table]IFRS 9.7.2.34 DisclosuredocumentationSchedule disclosing information related to designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17AbstractlabelDisclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [abstract]ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17ExplanatoryText blocklabelDisclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [text block]IFRS 9.7.2.42 DisclosuredocumentationThe disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17.ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17LineItemsLine itemslabelDisclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17TableTablelabelDisclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [table]IFRS 9.7.2.42 DisclosuredocumentationSchedule disclosing information related to financial assets affected by amendments to IFRS 9 made by IFRS 17.ifrs-fullDisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9AbstractlabelDisclosure of financial assets at date of initial application of IFRS 9 [abstract]ifrs-fullDisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9ExplanatoryText blocklabelDisclosure of financial assets at date of initial application of IFRS 9 [text block]IFRS 7.42I DisclosuredocumentationThe disclosure of financial assets at the date of initial application of IFRS 9.ifrs-fullDisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9LineItemsLine itemslabelDisclosure of financial assets at date of initial application of IFRS 9 [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9TableTablelabelDisclosure of financial assets at date of initial application of IFRS 9 [table]IFRS 7.42I DisclosuredocumentationSchedule disclosing information related to financial assets at the date of initial application of IFRS 9.ifrs-fullDisclosureOfFinancialAssetsExplanatoryText blocklabelDisclosure of financial assets [text block]IFRS 7.7 Disclosure, Effective 2027-01-01 IFRS 19.43 DisclosuredocumentationThe disclosure of financial assets. [Refer: Financial assets]

ifrs-fullDisclosureOfFinancialAssetsHeldForTradingExplanatoryText blocklabelDisclosure of financial assets held for trading [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of financial assets classified as held for trading. [Refer: Financial assets]ifrs-fullDisclosureOfFinancialAssetsLineItemsLine itemslabelDisclosure of financial assets [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstractlabelDisclosure of financial assets subject to contractual terms based on contingent event that could change amount of contractual cash flows [abstract]ifrs-fullDisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsExplanatoryText blocklabelDisclosure of financial assets subject to contractual terms based on contingent event that could change amount of contractual cash flows [text block]Effective 2026-01-01 IFRS 7.20C Disclosure, Effective 2027-01-01 IFRS 19.56B DisclosuredocumentationThe disclosure of information about financial assets with contractual terms that could change the amount of contractual cash flows on the occurrence (or non-occurrence) of a contingent event that does not relate directly to changes in basic lending risks and costs. ifrs-fullDisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItemsLine itemslabelDisclosure of financial assets subject to contractual terms based on contingent event that could change amount of contractual cash flows [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTableTablelabelDisclosure of financial assets subject to contractual terms based on contingent event that could change amount of contractual cash flows [table]Effective 2026-01-01 IFRS 7.20C Disclosure, Effective 2027-01-01 IFRS 19.56B DisclosuredocumentationSchedule disclosing information related to financial assets subject to contractual terms that could change the amount of contractual cash flows on the occurrence (or non-occurrence) of a contingent event.ifrs-fullDisclosureOfFinancialAssetsTableTablelabelDisclosure of financial assets [table]IFRS 7.7 Disclosure, Effective 2027-01-01 IFRS 19.43 DisclosuredocumentationSchedule disclosing information related to financial assets.ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstractlabelDisclosure of financial assets that are either past due or impaired [abstract]ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatoryText blocklabelDisclosure of financial assets that are either past due or impaired [text block]Expired 2023-01-01 IFRS 7.37 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]

ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItemsLine itemslabelDisclosure of financial assets that are either past due or impaired [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTableTablelabelDisclosure of financial assets that are either past due or impaired [table]Expired 2023-01-01 IFRS 7.37 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationSchedule disclosing information related to financial assets that are either past due or impaired.ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstractlabelDisclosure of transferred financial assets that are not derecognised in their entirety [abstract]ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatoryText blocklabelDisclosure of transferred financial assets that are not derecognised in their entirety [text block]IFRS 7.42D Disclosure, Effective 2027-01-01 IFRS 19.73 DisclosuredocumentationThe disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [domain]] ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItemsLine itemslabelDisclosure of transferred financial assets that are not derecognised in their entirety [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTableTablelabelDisclosure of transferred financial assets that are not derecognised in their entirety [table]IFRS 7.42D Disclosure, Effective 2027-01-01 IFRS 19.73 DisclosuredocumentationSchedule disclosing information related to transferred financial assets that are not derecognised in their entirety.ifrs-fullDisclosureOfFinancialInstrumentsAbstractlabelDisclosure of detailed information about financial instruments [abstract]ifrs-fullDisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatoryText blocklabelDisclosure of financial instruments at fair value through profit or loss [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]]ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstractlabelDisclosure of financial instruments by type of interest rate [abstract]ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatoryText blocklabelDisclosure of financial instruments by type of interest rate [text block]IFRS 7.39 Common practicedocumentationThe disclosure of financial instruments by type of interest rate. [Refer: Classes of financial instruments [domain]]

ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItemsLine itemslabelDisclosure of financial instruments by type of interest rate [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateTableTablelabelDisclosure of financial instruments by type of interest rate [table]IFRS 7.39 Common practicedocumentationSchedule disclosing information related to financial instruments, by type of interest rate.ifrs-fullDisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatoryText blocklabelDisclosure of financial instruments designated at fair value through profit or loss [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]]ifrs-fullDisclosureOfFinancialInstrumentsExplanatoryText blocklabelDisclosure of financial instruments [text block]IFRS 7 - Scope DisclosuredocumentationThe entire disclosure for financial instruments.ifrs-fullDisclosureOfFinancialInstrumentsHeldForTradingExplanatoryText blocklabelDisclosure of financial instruments held for trading [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of financial instruments classified as held for trading. [Refer: Classes of financial instruments [domain]] ifrs-fullDisclosureOfFinancialInstrumentsLineItemsLine itemslabelDisclosure of detailed information about financial instruments [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFinancialInstrumentsTableTablelabelDisclosure of detailed information about financial instruments [table]IFRS 7.31 Disclosure, IFRS 7.35K Disclosure, IFRS 7.7 Disclosure, Effective 2027-01-01 IFRS 19.43 DisclosuredocumentationSchedule disclosing information related to details of financial instruments.ifrs-fullDisclosureOfFinancialLiabilitiesAbstractlabelDisclosure of financial liabilities [abstract]ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstractlabelDisclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatoryText blocklabelDisclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]IFRS 9.7.2.34 DisclosuredocumentationThe disclosure of designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.

ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItemsLine itemslabelDisclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTableTablelabelDisclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table]IFRS 9.7.2.34 DisclosuredocumentationSchedule disclosing information related to designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17AbstractlabelDisclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [abstract]ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17ExplanatoryText blocklabelDisclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [text block]IFRS 9.7.2.42 DisclosuredocumentationThe disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17.ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17LineItemsLine itemslabelDisclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17TableTablelabelDisclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [table]IFRS 9.7.2.42 DisclosuredocumentationSchedule disclosing information related to financial liabilities affected by amendments to IFRS 9 made by IFRS 17.ifrs-fullDisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9AbstractlabelDisclosure of financial liabilities at date of initial application of IFRS 9 [abstract]ifrs-fullDisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9ExplanatoryText blocklabelDisclosure of financial liabilities at date of initial application of IFRS 9 [text block]IFRS 7.42I DisclosuredocumentationThe disclosure of financial liabilities at the date of initial application of IFRS 9.ifrs-fullDisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9LineItemsLine itemslabelDisclosure of financial liabilities at date of initial application of IFRS 9 [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9TableTablelabelDisclosure of financial liabilities at date of initial application of IFRS 9 [table]IFRS 7.42I DisclosuredocumentationSchedule disclosing information related to financial liabilities at the date of initial application of IFRS 9.ifrs-fullDisclosureOfFinancialLiabilitiesExplanatoryText blocklabelDisclosure of financial liabilities [text block]IFRS 7.7 Disclosure, Effective 2027-01-01 IFRS 19.43 DisclosuredocumentationThe disclosure of financial liabilities. [Refer: Financial liabilities]

ifrs-fullDisclosureOfFinancialLiabilitiesHeldForTradingExplanatoryText blocklabelDisclosure of financial liabilities held for trading [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]ifrs-fullDisclosureOfFinancialLiabilitiesLineItemsLine itemslabelDisclosure of financial liabilities [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAbstractlabelDisclosure of financial liabilities subject to contractual terms based on contingent event that could change amount of contractual cash flows [abstract]ifrs-fullDisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsExplanatoryText blocklabelDisclosure of financial liabilities subject to contractual terms based on contingent event that could change amount of contractual cash flows [text block]Effective 2027-01-01 IFRS 19.56B Disclosure, Effective 2026-01-01 IFRS 7.20C DisclosuredocumentationThe disclosure of information about financial liabilities with contractual terms that could change the amount of contractual cash flows on the occurrence (or non-occurrence) of a contingent event that does not relate directly to changes in basic lending risks and costs. ifrs-fullDisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsLineItemsLine itemslabelDisclosure of financial liabilities subject to contractual terms based on contingent event that could change amount of contractual cash flows [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsTableTablelabelDisclosure of financial liabilities subject to contractual terms based on contingent event that could change amount of contractual cash flows [table] IAS 1 Effective 2027-01-01 IFRS 19.56B Disclosure, Effective 2026-01-01 IFRS 7.20C Disclosure IFRS18 Effective 2026-01-01 IFRS 7.20C Disclosure, Effective 2027-01-01 IFRS 19.56B Disclosure documentationSchedule disclosing information related to financial liabilities subject to contractual terms that could change the amount of contractual cash flows on the occurrence (or non-occurrence) of a contingent event.ifrs-fullDisclosureOfFinancialLiabilitiesTableTablelabelDisclosure of financial liabilities [table]IFRS 7.7 Disclosure, Effective 2027-01-01 IFRS 19.43 DisclosuredocumentationSchedule disclosing information related to financial liabilities.ifrs-fullDisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstractlabelDisclosure of financial liabilities that are part of supplier finance arrangements [abstract]

ifrs-fullDisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatoryText blocklabelDisclosure of financial liabilities that are part of supplier finance arrangements [text block]IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure, Effective 2027-01-01 IFRS 19.168 b (i) Disclosure, Effective 2027-01-01 IFRS 19.168 b (ii) DisclosuredocumentationThe disclosure of carrying amounts, and the associated line items presented in the entity’s statement of financial position of financial liabilities that are part of a supplier finance arrangement.ifrs-fullDisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItemsLine itemslabelDisclosure of financial liabilities that are part of supplier finance arrangements [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTableTablelabelDisclosure of financial liabilities that are part of supplier finance arrangements [table]IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure, Effective 2027-01-01 IFRS 19.168 b (i) Disclosure, Effective 2027-01-01 IFRS 19.168 b (ii) DisclosuredocumentationSchedule disclosing the carrying amount of financial liabilities that are part of supplier finance arrangements.ifrs-fullDisclosureOfFinancialRiskManagementExplanatoryText blocklabelDisclosure of financial risk management [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of the entity's financial risk management practices and policies. ifrs-fullDisclosureOfFirstTimeAdoptionExplanatoryText blocklabelDisclosure of first-time adoption [text block]IFRS 1 - Presentation and disclosure DisclosuredocumentationThe entire disclosure for the entity's first-time adoption of International Financial Reporting Standards.ifrs-fullDisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatoryText blocklabelDisclosure of forms of funding of structured entity and their weighted-average life [text block]IFRS 12.B26 g ExampledocumentationThe disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life.ifrs-fullDisclosureOfGeneralAndAdministrativeExpenseExplanatoryText blocklabelDisclosure of general and administrative expense [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentation IAS1The disclosure of general and administrative expenses. [Refer: Administrative expenses]documentation IFRS18The disclosure of general and administrative expenses. [Refer: Administrative expenses, operating]ifrs-fullDisclosureOfGeneralHedgeAccountingExplanatoryText blocklabelDisclosure of general hedge accounting [text block]IFRS 7 - Hedge accounting DisclosuredocumentationThe entire disclosure for general hedge accounting.ifrs-fullDisclosureOfGeneralInformationAboutFinancialStatementsExplanatoryText blocklabelDisclosure of general information about financial statements [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.51 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.27 Disclosure, Effective 2027-01-01 IFRS 19.128 Disclosure documentationThe entire disclosure for general information about financial statements. ifrs-fullDisclosureOfGeographicalAreasAbstractlabelDisclosure of geographical areas [abstract]ifrs-fullDisclosureOfGeographicalAreasExplanatoryText blocklabelDisclosure of geographical areas [text block]IFRS 8.33 DisclosuredocumentationThe disclosure of geographical information.ifrs-fullDisclosureOfGeographicalAreasLineItemsLine itemslabelDisclosure of geographical areas [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfGeographicalAreasTableTablelabelDisclosure of geographical areas [table]IFRS 8.33 DisclosuredocumentationSchedule disclosing information related to geographical areas.ifrs-fullDisclosureOfGoingConcernExplanatoryText blocklabelDisclosure of going concern [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of the entity's ability to continue as a going concern. ifrs-fullDisclosureOfGoodwillExplanatoryText blocklabelDisclosure of goodwill [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of goodwill. [Refer: Goodwill]ifrs-fullDisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatoryTextlabelExplanation of goodwill not allocated to cash-generating unitIAS 36.133 Disclosure, Effective 2027-01-01 IFRS 19.253 DisclosuredocumentationThe explanation of the reasons why a portion of the goodwill acquired in a business combination has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Total for all cash-generating units [member]; Total for all business combinations [member]]ifrs-fullDisclosureOfGovernmentGrantsExplanatoryText blocklabelDisclosure of government grants [text block]IAS 20 - Disclosure DisclosuredocumentationThe entire disclosure for government grants.ifrs-fullDisclosureOfHedgeAccountingAbstractlabelDisclosure of detailed information about hedges [abstract]ifrs-fullDisclosureOfHedgeAccountingExplanatoryText blocklabelDisclosure of hedge accounting [text block]Expired 2023-01-01 IFRS 7.22 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe disclosure of hedge accounting. ifrs-fullDisclosureOfHedgeAccountingLineItemsLine itemslabelDisclosure of detailed information about hedges [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfHedgeAccountingTableTablelabelDisclosure of detailed information about hedges [table]Expired 2023-01-01 IFRS 7.22 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationSchedule disclosing information related to details of hedges.ifrs-fullDisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatoryText blocklabelDisclosure of how entity aggregated interests in similar entities [text block]IFRS 12.B3 DisclosuredocumentationThe disclosure of how the entity aggregated its interests in similar entities.ifrs-fullDisclosureOfHowEntityIsManagingTransitionToAlternativeBenchmarkRatesItsProgressAtReportingDateAndRisksToWhichItIsExposedArisingFromFinancialInstrumentsBecauseOfTransitionExplanatoryText blocklabelDisclosure of how entity is managing transition to alternative benchmark rates, its progress at reporting date and risks to which it is exposed arising from financial instruments because of transition [text block]IFRS 7.24J a DisclosuredocumentationThe disclosure of how the entity is managing the transition to alternative benchmark rates, its progress at the reporting date and the risks to which it is exposed arising from financial instruments because of the transition.

ifrs-fullDisclosureOfHyperinflationaryReportingExplanatoryText blocklabelDisclosure of information about hyperinflationary reporting [text block]IAS 29 - Disclosures DisclosuredocumentationThe disclosure of information about financial reporting in hyperinflationary economies.ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstractlabelDisclosure of impairment loss and reversal of impairment loss [abstract]ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatoryText blocklabelDisclosure of impairment loss and reversal of impairment loss [text block]IAS 36.126 Disclosure, Effective 2027-01-01 IFRS 19.250 DisclosuredocumentationThe disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss]ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItemsLine itemslabelDisclosure of impairment loss and reversal of impairment loss [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossTableTablelabelDisclosure of impairment loss and reversal of impairment loss [table]IAS 36.126 Disclosure, Effective 2027-01-01 IFRS 19.250 DisclosuredocumentationSchedule disclosing information related to impairment loss and the reversal of impairment loss. ifrs-fullDisclosureOfImpairmentLossRecognisedOrReversedAbstractlabelDisclosure of impairment loss recognised or reversed for cash-generating unit [abstract]ifrs-fullDisclosureOfImpairmentLossRecognisedOrReversedLineItemsLine itemslabelDisclosure of impairment loss recognised or reversed for cash-generating unit [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfImpairmentLossRecognisedOrReversedTableTablelabelDisclosure of impairment loss recognised or reversed for cash-generating unit [table]IAS 36.130 d (ii) DisclosuredocumentationSchedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit.ifrs-fullDisclosureOfImpairmentOfAssetsExplanatoryText blocklabelDisclosure of impairment of assets [text block]IAS 36 - Disclosure DisclosuredocumentationThe entire disclosure for the impairment of assets.ifrs-fullDisclosureOfIncomeTaxExplanatoryText blocklabelDisclosure of income tax [text block]IAS 12 - Disclosure DisclosuredocumentationThe entire disclosure for income taxes.ifrs-fullDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatoryText blocklabelDisclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]IFRS 2.47 b DisclosuredocumentationThe disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's other equity instruments (ie other than share options).

ifrs-fullDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatoryText blocklabelDisclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block]IFRS 2.47 c DisclosuredocumentationThe disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's equity instruments in share-based payment arrangements that were modified.ifrs-fullDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatoryText blocklabelDisclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]IFRS 2.47 a DisclosuredocumentationThe disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options.ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstractlabelDisclosure of information about activities subject to rate regulation [abstract]ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatoryText blocklabelDisclosure of information about activities subject to rate regulation [text block]IFRS 14 - Explanation of activities subject to rate regulation DisclosuredocumentationThe disclosure of information about activities subject to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItemsLine itemslabelDisclosure of information about activities subject to rate regulation [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationTableTablelabelDisclosure of information about activities subject to rate regulation [table]IFRS 14 - Explanation of activities subject to rate regulation DisclosuredocumentationSchedule disclosing information related to activities subject to rate regulation.ifrs-fullDisclosureOfInformationAboutAgriculturalProduceAbstractlabelDisclosure of information about agricultural produce [abstract]ifrs-fullDisclosureOfInformationAboutAgriculturalProduceExplanatoryText blocklabelDisclosure of information about agricultural produce [text block]IAS 41.46 b (ii) DisclosuredocumentationThe disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity's biological assets. [Refer: Biological assets]ifrs-fullDisclosureOfInformationAboutAgriculturalProduceLineItemsLine itemslabelDisclosure of information about agricultural produce [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-fullDisclosureOfInformationAboutAgriculturalProduceTableTablelabelDisclosure of information about agricultural produce [table]IAS 41.46 b (ii) DisclosuredocumentationSchedule disclosing information related to agricultural produce.ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstractlabelDisclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatoryText blocklabelDisclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]IFRS 14 - Explanation of recognised amounts DisclosuredocumentationThe disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]]ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItemsLine itemslabelDisclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTableTablelabelDisclosure of information about amounts recognised in relation to regulatory deferral account balances [table]IFRS 14 - Explanation of recognised amounts DisclosuredocumentationSchedule disclosing information related to amounts recognised in relation to regulatory deferral account balances. ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstractlabelDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatoryText blocklabelDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block]IFRS 7.24C Disclosure, Effective 2027-01-01 IFRS 19.62 DisclosuredocumentationThe disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItemsLine itemslabelDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTableTablelabelDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]IFRS 7.24C Disclosure, Effective 2027-01-01 IFRS 19.62 DisclosuredocumentationSchedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting.ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstractlabelDisclosure of information about consolidated structured entities [abstract]

ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatoryText blocklabelDisclosure of information about consolidated structured entities [text block]IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities DisclosuredocumentationThe disclosure of information about consolidated structured entities. [Refer: Total for all consolidated structured entities [member]]ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItemsLine itemslabelDisclosure of information about consolidated structured entities [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesTableTablelabelDisclosure of information about consolidated structured entities [table]IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities DisclosuredocumentationSchedule disclosing information related to consolidated structured entities.ifrs-fullDisclosureOfInformationAboutContractualFeaturesOfContractsForReceiptOfNaturedependentElectricityExplanatoryText blocklabelDisclosure of information about contractual features of contracts for receipt of nature-dependent electricity [text block]Effective 2027-01-01 IFRS 19.64A a Disclosure, Effective 2026-01-01 IFRS 7.30A a DisclosuredocumentationThe disclosure of information about contractual features of contracts for receipt of nature-dependent electricity that are accounted for as executory contracts that expose the entity to variability in the underlying amount of electricity, and the risk that the entity would be required to buy electricity during a delivery interval in which the entity cannot use the electricity. ifrs-fullDisclosureOfInformationAboutCovenantsRelatedToNoncurrentLiabilitiesIncludingFactsAndCircumstancesIndicatingEntityMayHaveDifficultyComplyingWithCovenantsExplanatoryText blocklabelDisclosure of information about covenants related to non-current liabilities including facts and circumstances indicating entity may have difficulty complying with covenants [text block] IAS 1 Effective 2027-01-01 IFRS 19.B8 a Disclosure, Effective 2027-01-01 IFRS 19.B8 b Disclosure, Expiry date 2027-01-01 IAS 1.76ZA a Disclosure, Expiry date 2027-01-01 IAS 1.76ZA b Disclosure IFRS18 Effective 2027-01-01 IFRS 19.137 b Disclosure, Effective 2027-01-01 IFRS 18.B106 b Disclosure documentationThe disclosure of information about the covenants on a non-current liability with which the entity is required to comply within twelve months after the reporting period. This information could include the nature of the covenants, when the entity is required to comply with those covenants and facts and circumstances that show the entity may have difficulty complying with the covenants related to a non-current liability—for example, the entity having acted during or after the reporting period to avoid or mitigate a potential breach.ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstractlabelDisclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatoryText blocklabelDisclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]IFRS 7.24G DisclosuredocumentationThe disclosure of information about credit exposures designated as measured at fair value through profit or loss.

ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItemsLine itemslabelDisclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTableTablelabelDisclosure of information about credit exposures designated as measured at fair value through profit or loss [table]IFRS 7.24G DisclosuredocumentationSchedule disclosing information related to credit exposures designated as measured at fair value through profit or loss.ifrs-fullDisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17AbstractlabelDisclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract]ifrs-fullDisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17ExplanatoryText blocklabelDisclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block]IFRS 17.131 DisclosuredocumentationThe disclosure of information about credit risk that arises from contracts within the scope of IFRS 17. ifrs-fullDisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17LineItemsLine itemslabelDisclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17TableTablelabelDisclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table]IFRS 17.131 DisclosuredocumentationSchedule disclosing information related to credit risk that arises from contracts within the scope of IFRS 17.ifrs-fullDisclosureOfInformationAboutDefinedBenefitPlansAbstractlabelDisclosure of information about defined benefit plans [abstract]ifrs-fullDisclosureOfInformationAboutEffectOfInterestRateBenchmarkReformOnEntitysFinancialInstrumentsAndRiskManagementStrategyExplanatoryText blocklabelDisclosure of information about effect of interest rate benchmark reform on entity's financial instruments and risk management strategy [text block]IFRS 7.24I Disclosure, IFRS 7.24J DisclosuredocumentationThe disclosure of information about the effect of interest rate benchmark reform on an entity's financial instruments and risk management strategy.ifrs-fullDisclosureOfInformationAboutEmployeesExplanatoryText blocklabelDisclosure of information about employees [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice

documentationThe disclosure of information about employees. ifrs-fullDisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatoryText blocklabelDisclosure of information about entity's hedging relationships directly affected by uncertainty arising from interest rate benchmark reform [text block]IFRS 7.24H Disclosure, Effective 2027-01-01 IFRS 19.63 DisclosuredocumentationThe disclosure of information about the entity's hedging relationships that are directly affected by the uncertainty arising from interest rate benchmark reform.ifrs-fullDisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityAbstractlabelDisclosure of information about estimated future cash flows from buying electricity under contracts for receipt of nature-dependent electricity [abstract]ifrs-fullDisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityExplanatoryText blocklabelDisclosure of information about estimated future cash flows from buying electricity under contracts for receipt of nature-dependent electricity [text block] IAS 1 Effective 2027-01-01 IFRS 19.64A b (i) Disclosure, Effective 2026-01-01 IFRS 7.30A b (i) Disclosure IFRS18 Effective 2026-01-01 IFRS 7.30A b (i) Disclosure, Effective 2027-01-01 IFRS 19.64A b (i) Disclosure documentationThe disclosure of information about the estimated future cash flows from buying electricity under contracts for receipt of nature-dependent electricity. ifrs-fullDisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityLineItemsLine itemslabelDisclosure of information about estimated future cash flows from buying electricity under contracts for receipt of nature-dependent electricity [line items]documentationLine items represent information about the estimated future cash flows from buying electricity under contracts for receipt of nature-dependent electricity.ifrs-fullDisclosureOfInformationAboutEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityTableTablelabelDisclosure of information about estimated future cash flows from buying electricity under contracts for receipt of nature-dependent electricity [table] IAS 1 Effective 2026-01-01 IFRS 7.30A b (i) Disclosure, Effective 2027-01-01 IFRS 19.64A b (i) Disclosure IFRS18 Effective 2027-01-01 IFRS 19.64A b (i) Disclosure, Effective 2026-01-01 IFRS 7.30A b (i) Disclosure documentationSchedule disclosing the information about the estimated future cash flows from buying electricity under contracts for receipt of nature-dependent electricity.ifrs-fullDisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsAbstractlabelDisclosure of information about expected derecognition of assets for insurance acquisition cash flows [abstract]ifrs-fullDisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsExplanatoryText blocklabelDisclosure of information about expected derecognition of assets for insurance acquisition cash flows [text block]IFRS 17.109A DisclosuredocumentationThe disclosure of information about the expected derecognition of the assets for insurance acquisition cash flows. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows; Insurance contracts liability (asset)]

ifrs-fullDisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItemsLine itemslabelDisclosure of information about expected derecognition of assets for insurance acquisition cash flows [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsTableTablelabelDisclosure of information about expected derecognition of assets for insurance acquisition cash flows [table]IFRS 17.109A DisclosuredocumentationSchedule disclosing information related to the expected derecognition of the assets for insurance acquisition cash flows.ifrs-fullDisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstractlabelDisclosure of information about expected recognition of contractual service margin in profit or loss [abstract]ifrs-fullDisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatoryText blocklabelDisclosure of information about expected recognition of contractual service margin in profit or loss [text block]IFRS 17.109 DisclosuredocumentationThe disclosure of information about the expected recognition of the contractual service margin in profit or loss. [Refer: Contractual service margin [member]]ifrs-fullDisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItemsLine itemslabelDisclosure of information about expected recognition of contractual service margin in profit or loss [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTableTablelabelDisclosure of information about expected recognition of contractual service margin in profit or loss [table]IFRS 17.109 DisclosuredocumentationSchedule disclosing information related to the expected recognition of the contractual service margin in profit or loss.ifrs-fullDisclosureOfInformationAboutInterestsInStructuredEntityExplanatoryText blocklabelDisclosure of information about interests in structured entity [text block]IFRS 12.26 DisclosuredocumentationThe disclosure of qualitative and quantitative information about the entity's interests in structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed.ifrs-fullDisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAbstractlabelDisclosure of information about investments in equity instruments designated at fair value through other comprehensive income [abstract]ifrs-fullDisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeExplanatoryText blocklabelDisclosure of information about investments in equity instruments designated at fair value through other comprehensive income [text block]Effective 2026-01-01 IFRS 7.11A DisclosuredocumentationThe disclosure of information related to investments in equity instruments designated at fair value through other comprehensive income.

ifrs-fullDisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeLineItemsLine itemslabelDisclosure of information about investments in equity instruments designated at fair value through other comprehensive income [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInformationAboutInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeTableTablelabelDisclosure of information about investments in equity instruments designated at fair value through other comprehensive income [table]Effective 2026-01-01 IFRS 7.11A DisclosuredocumentationSchedule disclosing information related to investments in equity instruments designated at fair value through other comprehensive income.ifrs-fullDisclosureOfInformationAboutKeyManagementPersonnelExplanatoryText blocklabelDisclosure of information about key management personnel [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]] ifrs-fullDisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatoryText blocklabelDisclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block]IFRS 12.B26 e ExampledocumentationThe disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect the fair value or risk of the entity's interests in structured entities. [Refer: Guarantees [member]]ifrs-fullDisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatoryText blocklabelDisclosure of information about maturity profile of defined benefit obligation [text block]IAS 19.147 c DisclosuredocumentationThe disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value]ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatoryText blocklabelDisclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]IFRS 15.126 c DisclosuredocumentationThe disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers. ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatoryText blocklabelDisclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block]IFRS 15.126 b Disclosure, Effective 2027-01-01 IFRS 19.112 DisclosuredocumentationThe disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained.ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatoryText blocklabelDisclosure of information about methods, inputs and assumptions used for determining transaction price [text block]IFRS 15.126 a DisclosuredocumentationThe disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers.ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatoryText blocklabelDisclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block]IFRS 15.126 d DisclosuredocumentationThe disclosure of information about the methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations in contracts with customers.

ifrs-fullDisclosureOfInformationAboutNatureOfContractsToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16IfItIsNotAppliedToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicExplanatoryText blocklabelDisclosure of information about nature of contracts to which lessee applied practical expedient in paragraph 46A of IFRS 16 if it is not applied to all rent concessions occurring as direct consequence of covid-19 pandemic [text block]IFRS 16.60A a DisclosuredocumentationThe disclosure of information about the nature of the contracts to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16, if the lessee has not applied the practical expedient to all rent concessions occurring as a direct consequence of the covid-19 pandemic that meet the conditions in paragraph 46B of IFRS 16.ifrs-fullDisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsAbstractlabelDisclosure of information about non-current liabilities with covenants [abstract]ifrs-fullDisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsExplanatoryText blocklabelDisclosure of information about non-current liabilities with covenants [text block] IAS 1 Expiry date 2027-01-01 IAS 1.76ZA Disclosure, Effective 2027-01-01 IFRS 19.B8 Disclosure IFRS18 Effective 2027-01-01 IFRS 19.137 Disclosure, Effective 2027-01-01 IFRS 18.B106 Disclosure documentationThe disclosure of information that enables users of financial statements to understand the risk that liabilities with covenants classified as non-current could become repayable within twelve months after the reporting period. ifrs-fullDisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsLineItemsLine itemslabelDisclosure of information about non-current liabilities with covenants [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsTableTablelabelDisclosure of information about non-current liabilities with covenants [table] IAS 1 Effective 2027-01-01 IFRS 19.B8 Disclosure, Expiry date 2027-01-01 IAS 1.76ZA Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B106 Disclosure, Effective 2027-01-01 IFRS 19.137 Disclosure documentationSchedule disclosing information that enables users of financial statements to understand the risk that liabilities with covenants classified as non-current could become repayable within twelve months after the reporting period.ifrs-fullDisclosureOfInformationAboutPillarTwoIncomeTaxesAbstractlabelDisclosure of information about Pillar Two income taxes [abstract]ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstractlabelDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract] ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatoryText blocklabelDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]IFRS 7.23A Disclosure, Effective 2026-01-01 IFRS 7.30B DisclosuredocumentationThe disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [domain]]ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItemsLine itemslabelDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTableTablelabelDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]IFRS 7.23A DisclosuredocumentationSchedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows.ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstractlabelDisclosure of information about unconsolidated structured entities controlled by investment entity [abstract]

ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatoryText blocklabelDisclosure of information about unconsolidated structured entities controlled by investment entity [text block]IFRS 12.19F Disclosure, Effective 2027-01-01 IFRS 19.87 DisclosuredocumentationThe disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Total for all unconsolidated structured entities [member]]ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItemsLine itemslabelDisclosure of information about unconsolidated structured entities controlled by investment entity [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTableTablelabelDisclosure of information about unconsolidated structured entities controlled by investment entity [table]IFRS 12.19F Disclosure, Effective 2027-01-01 IFRS 19.87 DisclosuredocumentationSchedule disclosing information related to unconsolidated structured entities controlled by the investment entity.ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstractlabelDisclosure of information about unconsolidated subsidiaries [abstract]ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatoryText blocklabelDisclosure of information about unconsolidated subsidiaries [text block]IFRS 12.19B DisclosuredocumentationThe disclosure of information about unconsolidated subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItemsLine itemslabelDisclosure of information about unconsolidated subsidiaries [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesTableTablelabelDisclosure of information about unconsolidated subsidiaries [table]IFRS 12.19B DisclosuredocumentationSchedule disclosing information related to unconsolidated subsidiaries.ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstractlabelDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatoryText blocklabelDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]IAS 36.130 DisclosuredocumentationThe disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Total for all cash-generating units [member]]

ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItemsLine itemslabelDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTableTablelabelDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]IAS 36.130 DisclosuredocumentationSchedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed.ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstractlabelDisclosure of information for cash-generating units [abstract]ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatoryText blocklabelDisclosure of information for cash-generating units [text block]IAS 36.134 Disclosure, Effective 2027-01-01 IFRS 19.254 DisclosuredocumentationThe disclosure of information for cash-generating units. [Refer: Total for all cash-generating units [member]] ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItemsLine itemslabelDisclosure of information for cash-generating units [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTableTablelabelDisclosure of information for cash-generating units [table]IAS 36.134 Disclosure, Effective 2027-01-01 IFRS 19.254 DisclosuredocumentationSchedule disclosing information related to cash-generating units.ifrs-fullDisclosureOfInformationOnHowContractsForReceiptOfNaturedependentElectricityAffectAmountTimingAndUncertaintyOfEntitysFutureCashFlowsAndFinancialPerformanceExplanatoryText blocklabelDisclosure of information on how contracts for receipt of nature-dependent electricity affect amount, timing and uncertainty of entity's future cash flows and financial performance [text block]Effective 2026-01-01 IFRS 7.30A Disclosure, Effective 2027-01-01 IFRS 19.64A DisclosuredocumentationThe disclosure of information that enables users of an entity’s financial statements to understand the effects that contracts for receipt of nature-dependent electricity that are accounted for as executory contracts have on the amount, timing and uncertainty of the entity’s future cash flows and on its financial performance.

ifrs-fullDisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatoryText blocklabelDisclosure of information relating to supplier finance arrangements [text block]IAS 7.44F Disclosure, Effective 2027-01-01 IFRS 19.167 DisclosuredocumentationThe disclosure of information about the entity’s supplier finance arrangements that enables users of financial statements to assess how those arrangements affect the entity’s liabilities, cash flows and exposure to liquidity risk.ifrs-fullDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatoryText blocklabelDisclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block]IFRS 13.94 DisclosuredocumentationThe disclosure of information sufficient to permit the reconciliation of classes of assets determined for fair value measurement to the line items in the statement of financial position.ifrs-fullDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatoryText blocklabelDisclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity's own equity instruments [text block]IFRS 13.94 DisclosuredocumentationThe disclosure of information sufficient to permit the reconciliation of classes of the entity's own equity instruments determined for fair value measurement to the line items in the statement of financial position. ifrs-fullDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatoryText blocklabelDisclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block]IFRS 13.94 DisclosuredocumentationThe disclosure of information sufficient to permit the reconciliation of classes of liabilities determined for fair value measurement to the line items in the statement of financial position.ifrs-fullDisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatoryText blocklabelDisclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]IAS 7.44A DisclosuredocumentationThe disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes. [Refer: Liabilities arising from financing activities]ifrs-fullDisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatoryText blocklabelDisclosure of information when currency is not exchangeable into another currency [text block]IAS 21.57A Disclosure, Effective 2027-01-01 IFRS 19.221 DisclosuredocumentationThe disclosure of information that enables users of financial statements to understand how a currency not being exchangeable into another currency affects, or is expected to affect, an entity’s financial performance, financial position and cash flows.

ifrs-fullDisclosureOfInformationWhenForeignOperationsFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyExplanatoryText blocklabelDisclosure of information when foreign operation’s functional currency is not exchangeable into presentation currency [text block] IAS 1 Effective 2027-01-01 IFRS 19.224 Disclosure, IAS 21.A20 Disclosure IFRS18 IAS 21.A20 Disclosure, Effective 2027-01-01 IFRS 19.224 Disclosure documentationThe disclosure of information when a foreign operation’s functional currency is not exchangeable into the entity’s presentation currency, or the presentation currency is not exchangeable into a foreign operation’s functional currency.ifrs-fullDisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstractlabelDisclosure of initial application of standards or interpretations [abstract]ifrs-fullDisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItemsLine itemslabelDisclosure of initial application of standards or interpretations [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInitialApplicationOfStandardsOrInterpretationsTableTablelabelDisclosure of initial application of standards or interpretations [table]IAS 8.28 Disclosure, Effective 2027-01-01 IFRS 19.178 DisclosuredocumentationSchedule disclosing information related to the initial application of standards or interpretations.ifrs-fullDisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17AbstractlabelDisclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract] ifrs-fullDisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17ExplanatoryText blocklabelDisclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block]IFRS 17.117 a DisclosuredocumentationThe disclosure of the inputs to the methods used to measure contracts within the scope of IFRS 17.ifrs-fullDisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17LineItemsLine itemslabelDisclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17TableTablelabelDisclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table]IFRS 17.117 a DisclosuredocumentationSchedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17.ifrs-fullDisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareAbstractlabelDisclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [abstract]

ifrs-fullDisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory2023Text blocklabelDisclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [text block]IAS 33.70 c DisclosuredocumentationThe disclosure of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.ifrs-fullDisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareLineItemsLine itemslabelDisclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareTableTablelabelDisclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [table]IAS 33.70 c Common practicedocumentationSchedule disclosing instruments with potential future dilutive effect not included in calculation of diluted earnings per share.ifrs-fullDisclosureOfInsuranceContractsExplanatoryText blocklabelDisclosure of insurance contracts [text block]IFRS 17 - Disclosure DisclosuredocumentationThe entire disclosure for insurance contracts. ifrs-fullDisclosureOfInsurancePremiumRevenueExplanatoryText blocklabelDisclosure of insurance premium revenue [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentation IAS1The disclosure of insurance premium revenue. [Refer: Revenue]documentation IFRS18The disclosure of insurance premium revenue. [Refer: Revenue, operating]ifrs-fullDisclosureOfIntangibleAssetsAbstractlabelDisclosure of detailed information about intangible assets [abstract]ifrs-fullDisclosureOfIntangibleAssetsAndGoodwillExplanatoryText blocklabelDisclosure of intangible assets and goodwill [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]ifrs-fullDisclosureOfIntangibleAssetsExplanatoryText blocklabelDisclosure of intangible assets [text block]IAS 38 - Disclosure DisclosuredocumentationThe entire disclosure for intangible assets.ifrs-fullDisclosureOfIntangibleAssetsLineItemsLine itemslabelDisclosure of detailed information about intangible assets [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityAbstractlabelDisclosure of intangible assets material to entity [abstract]ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityExplanatoryText blocklabelDisclosure of intangible assets material to entity [text block]IAS 38.122 b Disclosure, Effective 2027-01-01 IFRS 19.264 b DisclosuredocumentationThe disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityLineItemsLine itemslabelDisclosure of intangible assets material to entity [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityTableTablelabelDisclosure of intangible assets material to entity [table]IAS 38.122 b Disclosure, Effective 2027-01-01 IFRS 19.264 b DisclosuredocumentationSchedule disclosing information related to intangible assets that are material to the entity.ifrs-fullDisclosureOfIntangibleAssetsTableTablelabelDisclosure of detailed information about intangible assets [table]IAS 38.118 Disclosure, Effective 2027-01-01 IFRS 19.263 DisclosuredocumentationSchedule disclosing information related to details of intangible assets.ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstractlabelDisclosure of intangible assets with indefinite useful life [abstract] ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatoryText blocklabelDisclosure of intangible assets with indefinite useful life [text block]IAS 38.122 a Disclosure, Effective 2027-01-01 IFRS 19.264 a DisclosuredocumentationThe disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItemsLine itemslabelDisclosure of intangible assets with indefinite useful life [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTableTablelabelDisclosure of intangible assets with indefinite useful life [table]IAS 38.122 a Disclosure, Effective 2027-01-01 IFRS 19.264 a DisclosuredocumentationSchedule disclosing information related to intangible assets with an indefinite useful life.ifrs-fullDisclosureOfInterestExpenseExplanatoryText blocklabelDisclosure of interest expense [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of interest expense. [Refer: Interest expense] ifrs-fullDisclosureOfInterestIncomeExpenseExplanatoryText blocklabelDisclosure of interest income (expense) [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice

IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentation IAS1The disclosure of interest income and expense. [Refer: Interest income (expense)]documentation IFRS18The disclosure of interest income and expense. [Refer: Interest income (expense), operating]ifrs-fullDisclosureOfInterestIncomeExplanatoryText blocklabelDisclosure of interest income [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of interest income. [Refer: Interest income]ifrs-fullDisclosureOfInterestInFundsExplanatoryText blocklabelDisclosure of interest in funds [text block]IFRIC 5 - Consensus DisclosuredocumentationThe entire disclosure for the entity's interest in decommissioning, restoration and environmental rehabilitation funds.ifrs-fullDisclosureOfInterestsInAssociatesExplanatoryText blocklabelDisclosure of interests in associates [text block]IFRS 12.2 b (ii) DisclosuredocumentationThe disclosure of interests in associates. [Refer: Total for all associates [member]]ifrs-fullDisclosureOfInterestsInJointArrangementsExplanatoryText blocklabelDisclosure of interests in joint arrangements [text block]IFRS 12.2 b (ii) DisclosuredocumentationThe disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control. ifrs-fullDisclosureOfInterestsInOtherEntitiesExplanatoryText blocklabelDisclosure of interests in other entities [text block]IFRS 12.1 DisclosuredocumentationThe entire disclosure for interests in other entities.ifrs-fullDisclosureOfInterestsInSubsidiariesExplanatoryText blocklabelDisclosure of interests in subsidiaries [text block]IFRS 12.2 b (i) DisclosuredocumentationThe disclosure of interests in subsidiaries. [Refer: Total for all subsidiaries [member]]ifrs-fullDisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatoryText blocklabelDisclosure of interests in unconsolidated structured entities [text block]IFRS 12.2 b (iii) DisclosuredocumentationThe disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Total for all unconsolidated structured entities [member]]ifrs-fullDisclosureOfInterimFinancialReportingExplanatoryText blocklabelDisclosure of information about interim financial reporting [text block]IAS 34 - Content of an interim financial report DisclosuredocumentationThe disclosure of information about interim financial reporting.ifrs-fullDisclosureOfInternalCreditExposuresAbstractlabelDisclosure of internal credit grades [abstract]ifrs-fullDisclosureOfInternalCreditExposuresExplanatoryText blocklabelDisclosure of internal credit grades [text block]Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe disclosure of internal credit grades. [Refer: Total for all internal credit grades [member]]

ifrs-fullDisclosureOfInternalCreditExposuresLineItemsLine itemslabelDisclosure of internal credit grades [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInternalCreditExposuresTableTablelabelDisclosure of internal credit grades [table]Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationSchedule disclosing information related to internal credit grades.ifrs-fullDisclosureOfInventoriesExplanatoryText blocklabelDisclosure of inventories [text block]IAS 2 - Disclosure DisclosuredocumentationThe entire disclosure for inventories.ifrs-fullDisclosureOfInvestingInAssetsOrProvidingFinancingToCustomersAsAMainBusinessActivityExplanatoryText blocklabel IFRS18Disclosure of investing in assets or providing financing to customers as a main business activity [text block]Effective 2027-01-01 IFRS 18.51 Disclosure, Effective 2027-01-01 IFRS 19.132 Disclosuredocumentation IFRS18The disclosure of investing in assets or providing financing to customers as a main business activity.ifrs-fullDisclosureOfInvestmentContractsLiabilitiesExplanatoryText blocklabelDisclosure of investment contracts liabilities [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities] ifrs-fullDisclosureOfInvestmentEntitiesExplanatoryText blocklabelDisclosure of investment entities [text block]IFRS 12 - Investment entity status DisclosuredocumentationThe disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis.ifrs-fullDisclosureOfInvestmentPropertyAbstractlabelDisclosure of detailed information about investment property [abstract]ifrs-fullDisclosureOfInvestmentPropertyExplanatoryText blocklabelDisclosure of investment property [text block]IAS 40 - Disclosure DisclosuredocumentationThe entire disclosure for investment property.ifrs-fullDisclosureOfInvestmentPropertyLineItemsLine itemslabelDisclosure of detailed information about investment property [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfInvestmentPropertyTableTablelabelDisclosure of detailed information about investment property [table]IAS 40.32A DisclosuredocumentationSchedule disclosing information related to details of investment property.

ifrs-fullDisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatoryText blocklabelDisclosure of investments accounted for using equity method [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]ifrs-fullDisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatoryText blocklabelDisclosure of investments other than investments accounted for using equity method [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method]ifrs-fullDisclosureOfIssuedCapitalExplanatoryText blocklabelDisclosure of issued capital [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of issued capital. [Refer: Issued capital]ifrs-fullDisclosureOfJointOperationsAbstractlabelDisclosure of joint operations [abstract] ifrs-fullDisclosureOfJointOperationsExplanatoryText blocklabelDisclosure of joint operations [text block]IFRS 12.B4 c DisclosuredocumentationThe disclosure of joint operations. [Refer: Total for all joint operations [member]]ifrs-fullDisclosureOfJointOperationsLineItemsLine itemslabelDisclosure of joint operations [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfJointOperationsTableTablelabelDisclosure of joint operations [table]IFRS 12.B4 c DisclosuredocumentationSchedule disclosing information related to joint operations.ifrs-fullDisclosureOfJointVenturesAbstractlabelDisclosure of joint ventures [abstract]ifrs-fullDisclosureOfJointVenturesExplanatoryText blocklabelDisclosure of joint ventures [text block]IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure, Effective 2027-01-01 IFRS 19.75 b DisclosuredocumentationThe disclosure of joint ventures. [Refer: Total for all joint ventures [member]]ifrs-fullDisclosureOfJointVenturesLineItemsLine itemslabelDisclosure of joint ventures [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfJointVenturesTableTablelabelDisclosure of joint ventures [table]IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure, Effective 2027-01-01 IFRS 19.75 b DisclosuredocumentationSchedule disclosing information related to joint ventures.ifrs-fullDisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatoryText blocklabelDisclosure of known or reasonably estimable information about exposure to Pillar Two income taxes [text block]IAS 12.88C Disclosure, IAS 12.88D Disclosure, Effective 2027-01-01 IFRS 19.198 Disclosure, Effective 2027-01-01 IFRS 19.199 DisclosuredocumentationThe disclosure of known or reasonably estimable information that helps users of financial statements understand the entity’s exposure to Pillar Two income taxes arising from that legislation.ifrs-fullDisclosureOfLeasePrepaymentsExplanatoryText blocklabelDisclosure of lease prepayments [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of lease prepayments. [Refer: Prepayments]ifrs-fullDisclosureOfLeasesExplanatoryText blocklabelDisclosure of leases [text block]IFRS 16 - Disclosure Disclosure, IFRS 16 - Presentation DisclosuredocumentationThe entire disclosure for leases. ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstractlabelDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatoryText blocklabelDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]IFRS 13.98 DisclosuredocumentationThe disclosure of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: Liabilities measured at fair value and issued with inseparable third-party credit enhancement [domain]]ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItemsLine itemslabelDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTableTablelabelDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]IFRS 13.98 DisclosuredocumentationSchedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement. ifrs-fullDisclosureOfLineItemsInPrimaryFinancialStatementsInWhichDisclosedAmountsAreIncludedExplanatoryText blocklabel IFRS18Disclosure of line items in primary financial statements in which disclosed amounts are included [text block]Effective 2027-01-01 IFRS 19.140 Disclosure, Effective 2027-01-01 IFRS 18.114 Disclosuredocumentation IFRS18The disclosure of line items in primary financial statements in which disclosed amounts in the notes are included.ifrs-fullDisclosureOfLiquidityRiskExplanatoryText blocklabelDisclosure of liquidity risk [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of liquidity risk. [Refer: Liquidity risk [member]]ifrs-fullDisclosureOfLoansAndAdvancesToBanksExplanatoryText blocklabelDisclosure of loans and advances to banks [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of loans and advances to banks. [Refer: Loans and advances to banks]ifrs-fullDisclosureOfLoansAndAdvancesToCustomersExplanatoryText blocklabelDisclosure of loans and advances to customers [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of loans and advances to customers. [Refer: Loans and advances to customers] ifrs-fullDisclosureOfMajorCustomersAbstractlabelDisclosure of major customers [abstract]ifrs-fullDisclosureOfMajorCustomersLineItemsLine itemslabelDisclosure of major customers [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfMajorCustomersTableTablelabelDisclosure of major customers [table]IFRS 8.34 DisclosuredocumentationSchedule disclosing information related to the entity's major customers.ifrs-fullDisclosureOfManagementdefinedPerformanceMeasuresExplanatoryText blocklabel IFRS18Disclosure of management-defined performance measures [text block]Effective 2027-01-01 IFRS 19.143 Disclosure, Effective 2027-01-01 IFRS 18.122 Disclosuredocumentation IFRS18The disclosure of information about all measures that meet the definition of management-defined performance measures in a single note.ifrs-fullDisclosureOfMarketRiskExplanatoryText blocklabelDisclosure of market risk [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of market risk. [Refer: Market risk [member]] ifrs-fullDisclosureOfMaterialAccountingPolicyInformationExplanatoryText blocklabelDisclosure of material accounting policy information [text block] IAS 1 Expiry date 2027-01-01 IAS 1.117 Disclosure, Effective 2027-01-01 IFRS 19.B13 Disclosure IFRS18 Effective 2027-01-01 IAS 8.27A Disclosure, Effective 2027-01-01 IFRS 19.176 Disclosure documentationThe entire disclosure of material accounting policy information applied by the entity.ifrs-fullDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstractlabelDisclosure of maturity analysis for derivative financial liabilities [abstract]ifrs-fullDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItemsLine itemslabelDisclosure of maturity analysis for derivative financial liabilities [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTableTablelabelDisclosure of maturity analysis for derivative financial liabilities [table]IFRS 7.39 b Disclosure, Effective 2027-01-01 IFRS 19.72 b DisclosuredocumentationSchedule disclosing information related to the maturity analysis for derivative financial liabilities.ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstractlabelDisclosure of maturity analysis for financial assets held for managing liquidity risk [abstract] ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatoryText blocklabelDisclosure of maturity analysis for financial assets held for managing liquidity risk [text block]IFRS 7.B11E DisclosuredocumentationThe disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity risk [member]]ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItemsLine itemslabelDisclosure of maturity analysis for financial assets held for managing liquidity risk [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTableTablelabelDisclosure of maturity analysis for financial assets held for managing liquidity risk [table]IFRS 7.B11E DisclosuredocumentationSchedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk.ifrs-fullDisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17AbstractlabelDisclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract]ifrs-fullDisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17ExplanatoryText blocklabelDisclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block]IFRS 17.132 b DisclosuredocumentationThe disclosure of the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.

ifrs-fullDisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17LineItemsLine itemslabelDisclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17TableTablelabelDisclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table]IFRS 17.132 b DisclosuredocumentationSchedule disclosing information related to the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.ifrs-fullDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstractlabelDisclosure of maturity analysis for non-derivative financial liabilities [abstract]ifrs-fullDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItemsLine itemslabelDisclosure of maturity analysis for non-derivative financial liabilities [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTableTablelabelDisclosure of maturity analysis for non-derivative financial liabilities [table]IFRS 7.39 a Disclosure, Effective 2027-01-01 IFRS 19.72 a DisclosuredocumentationSchedule disclosing information related to the maturity analysis for non-derivative financial liabilities. ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstractlabelDisclosure of maturity analysis of finance lease payments receivable [abstract]ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatoryText blocklabelDisclosure of maturity analysis of finance lease payments receivable [text block]IFRS 16.94 Disclosure, Effective 2027-01-01 IFRS 19.122 a DisclosuredocumentationThe disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItemsLine itemslabelDisclosure of maturity analysis of finance lease payments receivable [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTableTablelabelDisclosure of maturity analysis of finance lease payments receivable [table]IFRS 16.94 Disclosure, Effective 2027-01-01 IFRS 19.122 a DisclosuredocumentationSchedule disclosing information related to the maturity analysis of finance lease payments receivable.

ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstractlabelDisclosure of maturity analysis of operating lease payments [abstract]ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatoryText blocklabelDisclosure of maturity analysis of operating lease payments [text block]IFRS 16.97 Disclosure, Effective 2027-01-01 IFRS 19.124 DisclosuredocumentationThe disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItemsLine itemslabelDisclosure of maturity analysis of operating lease payments [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTableTablelabelDisclosure of maturity analysis of operating lease payments [table]IFRS 16.97 Disclosure, Effective 2027-01-01 IFRS 19.124 DisclosuredocumentationSchedule disclosing information related to the maturity analysis of operating lease payments. ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatoryText blocklabelDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block]IFRS 7.42E e DisclosuredocumentationThe disclosure of a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets or other amounts payable to the transferee in respect of transferred assets, showing the remaining contractual maturities of the entity's continuing involvement. [Refer: Undiscounted cash outflow required to repurchase derecognised financial assets; Other amounts payable to transferee in respect of transferred assets]ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstractlabelDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItemsLine itemslabelDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTableTablelabelDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]IFRS 7.42E e DisclosuredocumentationSchedule disclosing information related to the maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to the transferee in respect of the transferred assets.ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstractlabelDisclosure of nature and extent of risks arising from financial instruments [abstract]ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatoryText blocklabelDisclosure of nature and extent of risks arising from financial instruments [text block]IFRS 7.31 DisclosuredocumentationThe disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Classes of financial instruments [domain]]ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItemsLine itemslabelDisclosure of nature and extent of risks arising from financial instruments [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTableTablelabelDisclosure of nature and extent of risks arising from financial instruments [table]IFRS 7.33 Disclosure, IFRS 7.34 DisclosuredocumentationSchedule disclosing information related to the nature and extent of risks arising from financial instruments.ifrs-fullDisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17AbstractlabelDisclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract]ifrs-fullDisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17ExplanatoryText blocklabelDisclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block]IFRS 17.124 Disclosure, IFRS 17.125 DisclosuredocumentationThe disclosure of the nature and extent of risks that arise from contracts within the scope of IFRS 17.ifrs-fullDisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17LineItemsLine itemslabelDisclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17TableTablelabelDisclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table]IFRS 17.124 Disclosure, IFRS 17.125 DisclosuredocumentationSchedule disclosing information related to the nature and extent of risks that arise from contracts within the scope of IFRS 17. ifrs-fullDisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatoryTextlabelDescription of nature of potential income tax consequences that would result from payment of dividendIAS 12.82A Disclosure, Effective 2027-01-01 IFRS 19.195 DisclosuredocumentationThe 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]ifrs-fullDisclosureOfNetAssetValueAttributableToUnitholdersExplanatoryText blocklabelDisclosure of net asset value attributable to unit-holders [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of the net asset value attributable to unit-holders.ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetAbstractlabelDisclosure of net defined benefit liability (asset) [abstract]ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetExplanatoryText blocklabelDisclosure of net defined benefit liability (asset) [text block]IAS 19.140 a Disclosure, Effective 2027-01-01 IFRS 19.206 a DisclosuredocumentationThe disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetLineItemsLine itemslabelDisclosure of net defined benefit liability (asset) [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetTableTablelabelDisclosure of net defined benefit liability (asset) [table]IAS 19.140 a Disclosure, Effective 2027-01-01 IFRS 19.206 a DisclosuredocumentationSchedule disclosing information related to the net defined benefit liability (asset).ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodAbstractlabelDisclosure of non-adjusting events after reporting period [abstract]ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodExplanatoryText blocklabelDisclosure of non-adjusting events after reporting period [text block]IAS 10.21 Disclosure, Effective 2027-01-01 IFRS 19.190 DisclosuredocumentationThe disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [domain]]ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodLineItemsLine itemslabelDisclosure of non-adjusting events after reporting period [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodTableTablelabelDisclosure of non-adjusting events after reporting period [table]IAS 10.21 Disclosure, Effective 2027-01-01 IFRS 19.190 DisclosuredocumentationSchedule disclosing information related to non-adjusting events after the reporting period.ifrs-fullDisclosureOfNoncontrollingInterestsExplanatoryText blocklabelDisclosure of non-controlling interests [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of non-controlling interests. [Refer: Non-controlling interests]ifrs-fullDisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatoryText blocklabelDisclosure of non-current assets held for sale and discontinued operations [text block]IFRS 5 - Presentation and disclosure DisclosuredocumentationThe entire disclosure for non-current assets held for sale and discontinued operations.ifrs-fullDisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatoryText blocklabelDisclosure of non-current assets or disposal groups classified as held for sale [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] ifrs-fullDisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatoryText blocklabelDisclosure of number and weighted average exercise prices of other equity instruments [text block]IFRS 2.45 Common practicedocumentationThe disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).ifrs-fullDisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatoryText blocklabelDisclosure of number and weighted average exercise prices of share options [text block]IFRS 2.45 b Disclosure, Effective 2027-01-01 IFRS 19.31 b DisclosuredocumentationThe disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstractlabelDisclosure of number and weighted average remaining contractual life of outstanding share options [abstract]ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatoryText blocklabelDisclosure of number and weighted average remaining contractual life of outstanding share options [text block]IFRS 2.45 d DisclosuredocumentationThe disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItemsLine itemslabelDisclosure of number and weighted average remaining contractual life of outstanding share options [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTableTablelabelDisclosure of number and weighted average remaining contractual life of outstanding share options [table]IFRS 2.45 d DisclosuredocumentationSchedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options.ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstractlabelDisclosure of objectives, policies and processes for managing capital [abstract]ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatoryText blocklabelDisclosure of objectives, policies and processes for managing capital [text block] IAS 1 Expiry date 2027-01-01 IAS 1.134 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.126 Disclosure documentationThe disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and processes for managing capital.ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItemsLine itemslabelDisclosure of objectives, policies and processes for managing capital [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTableTablelabelDisclosure of objectives, policies and processes for managing capital [table] IAS 1 Expiry date 2027-01-01 IAS 1.136 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.129 Disclosure documentationSchedule disclosing information related to the objectives, policies and processes for managing capital.ifrs-fullDisclosureOfOffsettingOfFinancialAssetsAbstractlabelDisclosure of offsetting of financial assets [abstract]ifrs-fullDisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatoryText blocklabelDisclosure of offsetting of financial assets and financial liabilities [text block]IFRS 7 - Offsetting financial assets and financial liabilities DisclosuredocumentationThe disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities]ifrs-fullDisclosureOfOffsettingOfFinancialAssetsExplanatoryText blocklabelDisclosure of offsetting of financial assets [text block]IFRS 7.13C DisclosuredocumentationThe disclosure of the offsetting of financial assets. [Refer: Financial assets]ifrs-fullDisclosureOfOffsettingOfFinancialAssetsLineItemsLine itemslabelDisclosure of offsetting of financial assets [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfOffsettingOfFinancialAssetsTableTablelabelDisclosure of offsetting of financial assets [table]IFRS 7.13C DisclosuredocumentationSchedule disclosing information related to the offsetting of financial assets.

ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesAbstractlabelDisclosure of offsetting of financial liabilities [abstract]ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesExplanatoryText blocklabelDisclosure of offsetting of financial liabilities [text block]IFRS 7.13C DisclosuredocumentationThe disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities]ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesLineItemsLine itemslabelDisclosure of offsetting of financial liabilities [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesTableTablelabelDisclosure of offsetting of financial liabilities [table]IFRS 7.13C DisclosuredocumentationSchedule disclosing information related to the offsetting of financial liabilities.ifrs-fullDisclosureOfOperatingProfitLossExplanatoryText blocklabel IFRS18Disclosure of operating profit (loss) [text block]Effective 2027-01-01 IFRS 18.10 e Common practicedocumentation IFRS18The disclosure of operating profit (loss). [Refer: Operating profit (loss), operating]ifrs-fullDisclosureOfOperatingSegmentsAbstractlabelDisclosure of operating segments [abstract]ifrs-fullDisclosureOfOperatingSegmentsExplanatoryText blocklabelDisclosure of operating segments [text block]IFRS 8.23 DisclosuredocumentationThe disclosure of operating segments. [Refer: Operating segments [member]] ifrs-fullDisclosureOfOperatingSegmentsLineItemsLine itemslabelDisclosure of operating segments [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfOperatingSegmentsTableTablelabelDisclosure of operating segments [table]IFRS 8.23 DisclosuredocumentationSchedule disclosing information related to operating segments.ifrs-fullDisclosureOfOtherAssetsExplanatoryText blocklabelDisclosure of other assets [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of other assets. [Refer: Other assets]ifrs-fullDisclosureOfOtherCurrentAssetsExplanatoryText blocklabelDisclosure of other current assets [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of other current assets. [Refer: Other current assets] ifrs-fullDisclosureOfOtherCurrentLiabilitiesExplanatoryText blocklabelDisclosure of other current liabilities [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of other current liabilities. [Refer: Other current liabilities]ifrs-fullDisclosureOfOtherLiabilitiesExplanatoryText blocklabelDisclosure of other liabilities [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of other liabilities. [Refer: Other liabilities]ifrs-fullDisclosureOfOtherNoncurrentAssetsExplanatoryText blocklabelDisclosure of other non-current assets [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of other non-current assets. [Refer: Other non-current assets] ifrs-fullDisclosureOfOtherNoncurrentLiabilitiesExplanatoryText blocklabelDisclosure of other non-current liabilities [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of other non-current liabilities. [Refer: Other non-current liabilities]ifrs-fullDisclosureOfOtherOperatingExpenseExplanatoryText blocklabelDisclosure of other operating expense [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentation IAS1The disclosure of other operating expense. [Refer: Other operating income (expense)]documentation IFRS18The disclosure of other operating expense. [Refer: Other operating income (expense), operating]ifrs-fullDisclosureOfOtherOperatingIncomeExpenseExplanatoryText blocklabelDisclosure of other operating income (expense) [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentation IAS1The disclosure of other operating income or expense. [Refer: Other operating income (expense)]documentation IFRS18The disclosure of other operating income or expense. [Refer: Other operating income (expense), operating] ifrs-fullDisclosureOfOtherOperatingIncomeExplanatoryText blocklabelDisclosure of other operating income [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentation IAS1The disclosure of other operating income. [Refer: Other operating income (expense)]documentation IFRS18The disclosure of other operating income. [Refer: Other operating income (expense), operating]ifrs-fullDisclosureOfOtherProvisionsAbstractlabelDisclosure of other provisions [abstract]ifrs-fullDisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatoryText blocklabelDisclosure of other provisions, contingent liabilities and contingent assets [text block]IAS 37 - Disclosure DisclosuredocumentationThe entire disclosure for other provisions, contingent liabilities and contingent assets.ifrs-fullDisclosureOfOtherProvisionsExplanatoryText blocklabelDisclosure of other provisions [text block]IAS 37.84 Disclosure, Effective 2027-01-01 IFRS 19.257 DisclosuredocumentationThe disclosure of other provisions. [Refer: Other provisions]ifrs-fullDisclosureOfOtherProvisionsLineItemsLine itemslabelDisclosure of other provisions [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfOtherProvisionsTableTablelabelDisclosure of other provisions [table]IAS 37.84 Disclosure, Effective 2027-01-01 IFRS 19.257 DisclosuredocumentationSchedule disclosing information related to other provisions.

ifrs-fullDisclosureOfPerformanceObligationsAbstractlabelDisclosure of performance obligations [abstract]ifrs-fullDisclosureOfPerformanceObligationsExplanatoryText blocklabelDisclosure of performance obligations [text block]IFRS 15.119 Disclosure, Effective 2027-01-01 IFRS 19.107 DisclosuredocumentationThe disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [domain]]ifrs-fullDisclosureOfPerformanceObligationsLineItemsLine itemslabelDisclosure of performance obligations [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfPerformanceObligationsTableTablelabelDisclosure of performance obligations [table]IFRS 15.119 Disclosure, Effective 2027-01-01 IFRS 19.107 DisclosuredocumentationSchedule disclosing information related to performance obligations in contracts with customers.ifrs-fullDisclosureOfPossibleChangesToContractualCashFlowsResultingFromOccurrenceOrNonoccurrenceOfContingentEventExplanatoryText blocklabelDisclosure of possible changes to contractual cash flows resulting from occurrence (or non-occurrence) of contingent event [text block] IAS 1 Effective 2026-01-01 IFRS 7.20C b Disclosure, Effective 2027-01-01 IFRS 19.56B b Disclosure IFRS18 Effective 2027-01-01 IFRS 19.56B b Disclosure, Effective 2026-01-01 IFRS 7.20C b Disclosure documentationThe disclosure of possible quantitative changes to contractual cash flows of financial assets or financial liabilities that could result from contractual terms that could change the amount of contractual cash flows on the occurrence (or non-occurrence) of a contingent event that does not relate directly to changes in basic lending risks and costs. ifrs-fullDisclosureOfPrepaymentsAndOtherAssetsExplanatoryText blocklabelDisclosure of prepayments and other assets [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]ifrs-fullDisclosureOfProductsAndServicesAbstractlabelDisclosure of products and services [abstract]ifrs-fullDisclosureOfProductsAndServicesExplanatoryText blocklabelDisclosure of products and services [text block]IFRS 8.32 DisclosuredocumentationThe disclosure of the entity's products and services. [Refer: Products and services [domain]]ifrs-fullDisclosureOfProductsAndServicesLineItemsLine itemslabelDisclosure of products and services [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfProductsAndServicesTableTablelabelDisclosure of products and services [table]IFRS 8.32 DisclosuredocumentationSchedule disclosing information related to the entity's products and services.ifrs-fullDisclosureOfProfitLossFromOperatingActivitiesExplanatoryText blocklabel IAS1Disclosure of profit (loss) from operating activities [text block]Expiry date 2027-01-01 IAS 1.10 e Common practicedocumentationThe disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]

ifrs-fullDisclosureOfPropertyPlantAndEquipmentAbstractlabelDisclosure of detailed information about property, plant and equipment [abstract]ifrs-fullDisclosureOfPropertyPlantAndEquipmentExplanatoryText blocklabelDisclosure of property, plant and equipment [text block]IAS 16 - Disclosure DisclosuredocumentationThe entire disclosure for property, plant and equipment.ifrs-fullDisclosureOfPropertyPlantAndEquipmentLineItemsLine itemslabelDisclosure of detailed information about property, plant and equipment [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfPropertyPlantAndEquipmentTableTablelabelDisclosure of detailed information about property, plant and equipment [table]IAS 16.73 Disclosure, Effective 2027-01-01 IFRS 19.200 DisclosuredocumentationSchedule disclosing information related to details of property, plant and equipment.ifrs-fullDisclosureOfProvisionMatrixAbstractlabelDisclosure of provision matrix [abstract]ifrs-fullDisclosureOfProvisionMatrixExplanatoryText blocklabelDisclosure of provision matrix [text block]IFRS 7.35N ExampledocumentationThe disclosure of the provision matrix.ifrs-fullDisclosureOfProvisionMatrixLineItemsLine itemslabelDisclosure of provision matrix [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfProvisionMatrixTableTablelabelDisclosure of provision matrix [table]IFRS 7.35N ExampledocumentationSchedule disclosing information related to the provision matrix.ifrs-fullDisclosureOfProvisionsExplanatoryText blocklabelDisclosure of provisions [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of provisions. [Refer: Provisions]ifrs-fullDisclosureOfQualitativeInformationAboutApplicationOfClassificationOverlayAndImpairmentRequirementsExplanatoryText blocklabelDisclosure of qualitative information about application of classification overlay and impairment requirements [text block]IFRS 17.C28E a DisclosuredocumentationThe disclosure of qualitative information about the extent to which the classification overlay has been applied and whether and to what extent the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied.ifrs-fullDisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatoryText blocklabelDisclosure of qualitative information about risk and nature and carrying amount of assets and liabilities exposed to risk [text block] IAS 1 IAS 21.A19 f Disclosure, Effective 2027-01-01 IFRS 19.223 f Disclosure IFRS18 Effective 2027-01-01 IFRS 19.223 f Disclosure, IAS 21.A19 f Disclosure documentationThe disclosure of qualitative information to which an entity is exposed because a currency is not exchangeable into another currency and the nature and carrying amount of assets and liabilities exposed to each type of risk.

ifrs-fullDisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateAbstractlabelDisclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [abstract]ifrs-fullDisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatoryText blocklabelDisclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [text block]IFRS 7.24J b DisclosuredocumentationThe disclosure of quantitative information about financial instruments that have yet to transition to an alternative benchmark rate.ifrs-fullDisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateLineItemsLine itemslabelDisclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateTableTablelabelDisclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [table]IFRS 7.24J b DisclosuredocumentationSchedule disclosing information related to the quantitative information about financial instruments that have yet to transition to alternative benchmark rate.ifrs-fullDisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstractlabelDisclosure of quantitative information about leases for lessee [abstract] ifrs-fullDisclosureOfQuantitativeInformationAboutLeasesForLessorAbstractlabelDisclosure of quantitative information about leases for lessor [abstract]ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstractlabelDisclosure of quantitative information about right-of-use assets [abstract]ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatoryText blocklabelDisclosure of quantitative information about right-of-use assets [text block]IFRS 16.53 Disclosure, Effective 2027-01-01 IFRS 19.115 DisclosuredocumentationThe disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItemsLine itemslabelDisclosure of quantitative information about right-of-use assets [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsTableTablelabelDisclosure of quantitative information about right-of-use assets [table]IFRS 16.53 Disclosure, Effective 2027-01-01 IFRS 19.115 DisclosuredocumentationSchedule disclosing information related to right-of-use assets.ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstractlabelDisclosure of range of exercise prices of outstanding share options [abstract]

ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatoryText blocklabelDisclosure of range of exercise prices of outstanding share options [text block]IFRS 2.45 d DisclosuredocumentationThe disclosure of the range of exercise prices for outstanding share options.ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItemsLine itemslabelDisclosure of range of exercise prices of outstanding share options [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTableTablelabelDisclosure of range of exercise prices of outstanding share options [table]IFRS 2.45 d DisclosuredocumentationSchedule disclosing information related to the range of exercise prices of outstanding share options.ifrs-fullDisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstractlabelDisclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [abstract]ifrs-fullDisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatoryText blocklabelDisclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [text block]IAS 7.44H b (iii) Disclosure, Effective 2027-01-01 IFRS 19.168 b (iii) DisclosuredocumentationThe disclosure of the range of payment due dates of financial liabilities that are part of a supplier finance arrangement. ifrs-fullDisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItemsLine itemslabelDisclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTableTablelabelDisclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [table]IAS 7.44H b (iii) Disclosure, Effective 2027-01-01 IFRS 19.168 b (iii) DisclosuredocumentationSchedule disclosing the range of payment due dates of financial liabilities part of supplier finance arrangement.ifrs-fullDisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatoryText blocklabelDisclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests [text block]IFRS 12.B26 d ExampledocumentationThe disclosure of the ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests in the structured entities.ifrs-fullDisclosureOfReclassificationOfFinancialAssetsAbstractlabelDisclosure of reclassification of financial assets [abstract]ifrs-fullDisclosureOfReclassificationOfFinancialAssetsExplanatoryText blocklabelDisclosure of reclassification of financial assets [text block]IFRS 7.12B Disclosure, Effective 2027-01-01 IFRS 19.47 DisclosuredocumentationThe disclosure of information about the reclassification of financial assets. [Refer: Financial assets]

ifrs-fullDisclosureOfReclassificationOfFinancialAssetsLineItemsLine itemslabelDisclosure of reclassification of financial assets [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfReclassificationOfFinancialAssetsTableTablelabelDisclosure of reclassification of financial assets [table]IFRS 7.12B Disclosure, Effective 2027-01-01 IFRS 19.47 DisclosuredocumentationSchedule disclosing information related to the reclassification of financial assets.ifrs-fullDisclosureOfReclassificationOfFinancialInstrumentsExplanatoryText blocklabelDisclosure of reclassification of financial instruments [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of the reclassification of financial instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationAbstractlabel IAS1Disclosure of reclassifications or changes in presentation [abstract]label IFRS18Disclosure of reclassifications or changes in presentation or disclosure [abstract] ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationExplanatoryText blocklabel IAS1Disclosure of reclassifications or changes in presentation [text block] IAS 1 Expiry date 2027-01-01 IAS 1.41 Disclosure, Effective 2027-01-01 IFRS 19.B6 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.33 Disclosure, Effective 2027-01-01 IFRS 19.129 Disclosure label IFRS18Disclosure of reclassifications or changes in presentation or disclosure [text block]documentation IAS1The disclosure of reclassifications or changes in the presentation of items in the financial statements.documentation IFRS18The disclosure of reclassifications or changes in the presentation or disclosure of items in the financial statements.ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationLineItemsLine itemslabel IAS1Disclosure of reclassifications or changes in presentation [line items]label IFRS18Disclosure of reclassifications or changes in presentation or disclosure [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationTableTablelabel IAS1Disclosure of reclassifications or changes in presentation [table] IAS 1 Effective 2027-01-01 IFRS 19.B6 Disclosure, Expiry date 2027-01-01 IAS 1.41 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.33 Disclosure, Effective 2027-01-01 IFRS 19.129 Disclosure label IFRS18Disclosure of reclassifications or changes in presentation or disclosure [table]documentation IAS1Schedule disclosing information related to reclassifications or changes in presentation.documentation IFRS18Schedule disclosing information related to reclassifications or changes in presentation or disclosure.ifrs-fullDisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatoryText blocklabelDisclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block]IFRS 11.C12 b DisclosuredocumentationThe disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities.

ifrs-fullDisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatoryText blocklabelDisclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block]IFRS 11.C10 DisclosuredocumentationThe disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from the equity method to accounting for assets and liabilities.ifrs-fullDisclosureOfReconciliationBetweenRestatedAmountsPresentedApplyingIFRS18AndAmountsPreviouslyPresentedApplyingIAS1ExplanatoryText blocklabel IFRS18Disclosure of reconciliation between restated amounts presented applying IFRS 18 and amounts previously presented applying IAS 1 [text block]Effective 2027-01-01 IFRS 18.C3 Disclosuredocumentation IFRS18The disclosure of reconciliation between the restated amounts presented applying IFRS 18 Presentation and Disclosure in Financial Statements and the amounts previously presented applying IAS 1 Presentation of Financial Statements. ifrs-fullDisclosureOfReconciliationOfChangesInAssetsForInsuranceAcquisitionCashFlowsExplanatoryText blocklabelDisclosure of reconciliation of changes in assets for insurance acquisition cash flows [text block]IFRS 17.105A Disclosuredocumentation IAS1The disclosure of the reconciliation of changes in assets for insurance acquisition cash flows recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised.documentation IFRS18The disclosure of the reconciliation of changes in assets for insurance acquisition cash flows recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Accounting Standard) before the related group of insurance contracts is recognised.ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsAbstractlabelDisclosure of reconciliation of changes in biological assets [abstract]ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatoryText blocklabelDisclosure of reconciliation of changes in biological assets [text block]IAS 41.50 Disclosure, Effective 2027-01-01 IFRS 19.273 DisclosuredocumentationThe disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsLineItemsLine itemslabelDisclosure of reconciliation of changes in biological assets [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsTableTablelabelDisclosure of reconciliation of changes in biological assets [table]IAS 41.50 Disclosure, Effective 2027-01-01 IFRS 19.273 DisclosuredocumentationSchedule disclosing information related to the reconciliation of changes in biological assets.ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillAbstractlabelDisclosure of reconciliation of changes in goodwill [abstract]ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillExplanatoryText blocklabelDisclosure of reconciliation of changes in goodwill [text block]IFRS 3.B67 d Disclosure, Effective 2027-01-01 IFRS 19.37 DisclosuredocumentationThe disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillLineItemsLine itemslabelDisclosure of reconciliation of changes in goodwill [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillTableTablelabelDisclosure of reconciliation of changes in goodwill [table]IFRS 3.B67 d Disclosure, Effective 2027-01-01 IFRS 19.37 DisclosuredocumentationSchedule disclosing information related to the reconciliation of changes in goodwill.ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstractlabelDisclosure of reconciliation of changes in insurance contracts by components [abstract]

ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatoryText blocklabelDisclosure of reconciliation of changes in insurance contracts by components [text block]IFRS 17.101 DisclosuredocumentationThe disclosure of the reconciliation of changes in insurance contracts by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. [Refer: Insurance contracts [domain]]ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItemsLine itemslabelDisclosure of reconciliation of changes in insurance contracts by components [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTableTablelabelDisclosure of reconciliation of changes in insurance contracts by components [table]IFRS 17.101 DisclosuredocumentationSchedule disclosing information related to the reconciliation of changes in insurance contracts by components.ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstractlabelDisclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract] ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatoryText blocklabelDisclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block]IFRS 17.100 DisclosuredocumentationThe disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [domain]]ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItemsLine itemslabelDisclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTableTablelabelDisclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table]IFRS 17.100 DisclosuredocumentationSchedule disclosing information related to the reconciliation of changes in insurance contracts by remaining coverage and incurred claims.ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstractlabelDisclosure of reconciliation of changes in intangible assets and goodwill [abstract]ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatoryText blocklabelDisclosure of reconciliation of changes in intangible assets and goodwill [text block]IAS 38.118 Common practicedocumentationThe disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]

ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItemsLine itemslabelDisclosure of reconciliation of changes in intangible assets and goodwill [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTableTablelabelDisclosure of reconciliation of changes in intangible assets and goodwill [table]IAS 38.118 Common practicedocumentationSchedule disclosing information related to the reconciliation of changes in intangible assets and goodwill.ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstractlabelDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract] ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatoryText blocklabelDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.70 DisclosuredocumentationThe disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItemsLine itemslabelDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTableTablelabelDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table]IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.70 DisclosuredocumentationSchedule disclosing information related to the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments.

ifrs-fullDisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstractlabelDisclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [abstract]ifrs-fullDisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatoryText blocklabelDisclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [text block]IAS 16.73 e Common practicedocumentationThe disclosure of the reconciliation of changes in property, plant and equipment, including right-of-use assets.ifrs-fullDisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItemsLine itemslabelDisclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTableTablelabelDisclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [table]IAS 16.73 e Common practicedocumentationSchedule disclosing the reconciliation of changes in property, plant and equipment, including right-of-use assets. ifrs-fullDisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatoryText blocklabelDisclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]IFRS 7.B46 DisclosuredocumentationThe disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial assets]ifrs-fullDisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatoryText blocklabelDisclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]IFRS 7.B46 DisclosuredocumentationThe disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial liabilities]ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstractlabelDisclosure of reconciliation of liabilities arising from financing activities [abstract]

ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatoryText blocklabelDisclosure of reconciliation of liabilities arising from financing activities [text block]IAS 7.44D Example, Effective 2027-01-01 IFRS 19.166 DisclosuredocumentationThe disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItemsLine itemslabelDisclosure of reconciliation of liabilities arising from financing activities [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTableTablelabelDisclosure of reconciliation of liabilities arising from financing activities [table]IAS 7.44D Example, Effective 2027-01-01 IFRS 19.166 DisclosuredocumentationSchedule disclosing information related to the reconciliation of liabilities arising from financing activities.ifrs-fullDisclosureOfReconciliationOfManagementdefinedPerformanceMeasuresAbstractlabel IFRS18Disclosure of reconciliation of management-defined performance measures [abstract]ifrs-fullDisclosureOfReconciliationOfManagementdefinedPerformanceMeasuresExplanatoryText blocklabel IFRS18Disclosure of reconciliation of management-defined performance measures [text block]Effective 2027-01-01 IFRS 18.123 c Disclosure, Effective 2027-01-01 IFRS 19.144 c Disclosuredocumentation IFRS18The disclosure of reconciliation between the management-defined performance measure and the most directly comparable total or subtotal specifically required to be presented or disclosed by IFRS Accounting Standards. ifrs-fullDisclosureOfReconciliationOfManagementdefinedPerformanceMeasuresLineItemsLine itemslabel IFRS18Disclosure of reconciliation of management-defined performance measures [line items]documentation IFRS18Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfReconciliationOfManagementdefinedPerformanceMeasuresTableTablelabel IFRS18Disclosure of reconciliation of management-defined performance measures [table]Effective 2027-01-01 IFRS 19.144 c Disclosure, Effective 2027-01-01 IFRS 18.123 c Disclosuredocumentation IFRS18Schedule disclosing information related to the reconciliation between the management-defined performance measure and the most directly comparable subtotal listed in paragraph 117 or total or subtotal required to be presented or disclosed by IFRS Accounting Standards.ifrs-fullDisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatoryText blocklabelDisclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block]IFRS 12.B14 b DisclosuredocumentationThe disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity's interest in the associate. [Refer: Carrying amount [member]; Total for all associates [member]]

ifrs-fullDisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatoryText blocklabelDisclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block]IFRS 12.B14 b DisclosuredocumentationThe disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity's interest in the joint venture. [Refer: Carrying amount [member]; Total for all joint ventures [member]]ifrs-fullDisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatoryText blocklabelDisclosure of redemption prohibition, transfer between financial liabilities and equity [text block]IFRIC 2 - Disclosure DisclosuredocumentationThe entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity.ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstractlabelDisclosure of redesignated financial assets and liabilities [abstract] ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatoryText blocklabelDisclosure of redesignated financial assets and liabilities [text block]IFRS 1.29 Disclosuredocumentation IAS1The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]]documentation IFRS18The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRS Accounting Standards. [Refer: Financial assets; Financial liabilities; IFRSs [member]]ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItemsLine itemslabelDisclosure of redesignated financial assets and liabilities [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTableTablelabelDisclosure of redesignated financial assets and liabilities [table]IFRS 1.29 DisclosuredocumentationSchedule disclosing information related to redesignated financial assets and liabilities.ifrs-fullDisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17AbstractlabelDisclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract] ifrs-fullDisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17ExplanatoryText blocklabelDisclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block]IFRS 17.C32 DisclosuredocumentationThe disclosure of redesignation of financial assets at the date of initial application of IFRS 17.ifrs-fullDisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17LineItemsLine itemslabelDisclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17TableTablelabelDisclosure of redesignation of financial assets at date of initial application of IFRS 17 [table]IFRS 17.C32 DisclosuredocumentationSchedule disclosing information related to redesignation of financial assets at the date of initial application of IFRS 17.ifrs-fullDisclosureOfRegulatoryDeferralAccountsExplanatoryText blocklabelDisclosure of regulatory deferral accounts [text block]IFRS 14 - Disclosure Disclosure, IFRS 14 - Presentation DisclosuredocumentationThe entire disclosure for regulatory deferral accounts.ifrs-fullDisclosureOfReimbursementRightsAbstractlabelDisclosure of reimbursement rights [abstract]ifrs-fullDisclosureOfReimbursementRightsExplanatoryText blocklabelDisclosure of reimbursement rights [text block]IAS 19.140 b Disclosure, Effective 2027-01-01 IFRS 19.206 b DisclosuredocumentationThe disclosure of reimbursement rights related to defined benefit obligations. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]

ifrs-fullDisclosureOfReimbursementRightsLineItemsLine itemslabelDisclosure of reimbursement rights [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfReimbursementRightsTableTablelabelDisclosure of reimbursement rights [table]IAS 19.140 b Disclosure, Effective 2027-01-01 IFRS 19.206 b DisclosuredocumentationSchedule disclosing information related to reimbursement rights.ifrs-fullDisclosureOfReinsuranceExplanatoryText blocklabelDisclosure of reinsurance [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of reinsurance.ifrs-fullDisclosureOfRelatedPartyExplanatoryText blocklabelDisclosure of related party [text block]IAS 24 - Disclosures DisclosuredocumentationThe entire disclosure for related parties.ifrs-fullDisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatoryText blocklabelDisclosure of repurchase and reverse repurchase agreements [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of repurchase and reverse repurchase agreements. ifrs-fullDisclosureOfResearchAndDevelopmentExpenseExplanatoryText blocklabelDisclosure of research and development expense [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentation IAS1The disclosure of research and development expense. [Refer: Research and development expense]documentation IFRS18The disclosure of research and development expense. [Refer: Research and development expenses, operating]ifrs-fullDisclosureOfReservesAndOtherEquityInterestExplanatoryText blocklabelDisclosure of reserves within equity [text block] IAS 1 Effective 2027-01-01 IFRS 19.B10 b Disclosure, Expiry date 2027-01-01 IAS 1.79 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.130 b Disclosure, Effective 2027-01-01 IFRS 19.160 b Disclosure documentationThe disclosure of reserves within equity. [Refer: Other reserves [member]]ifrs-fullDisclosureOfReservesWithinEquityAbstractlabelDisclosure of reserves within equity [abstract]ifrs-fullDisclosureOfReservesWithinEquityLineItemsLine itemslabelDisclosure of reserves within equity [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfReservesWithinEquityTableTablelabelDisclosure of reserves within equity [table] IAS 1 Effective 2027-01-01 IFRS 19.B10 b Disclosure, Expiry date 2027-01-01 IAS 1.79 b Disclosure IFRS18 Effective 2027-01-01 IFRS 19.160 b Disclosure, Effective 2027-01-01 IFRS 18.130 b Disclosure documentationSchedule disclosing information related to reserves within equity.ifrs-fullDisclosureOfRestrictedCashAndCashEquivalentsExplanatoryText blocklabelDisclosure of restricted cash and cash equivalents [text block]

IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]ifrs-fullDisclosureOfRevenueExplanatoryText blocklabelDisclosure of revenue [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe entire disclosure for revenue. ifrs-fullDisclosureOfRevenueFromContractsWithCustomersExplanatoryText blocklabelDisclosure of revenue from contracts with customers [text block]IFRS 15 - Disclosure Disclosure, IFRS 15 - Presentation DisclosuredocumentationThe entire disclosure for revenue from contracts with customers.ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstractlabelDisclosure of risk management strategy related to hedge accounting [abstract]ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatoryText blocklabelDisclosure of risk management strategy related to hedge accounting [text block]Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure, Effective 2027-01-01 IFRS 19.58 DisclosuredocumentationThe disclosure of risk management strategy related to hedge accounting.ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItemsLine itemslabelDisclosure of risk management strategy related to hedge accounting [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTableTablelabelDisclosure of risk management strategy related to hedge accounting [table]Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure, Effective 2027-01-01 IFRS 19.58 DisclosuredocumentationSchedule disclosing information related to the risk management strategy in relation to hedge accounting. ifrs-fullDisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstractlabelDisclosure of risks to which entity is exposed when currency is not exchangeable [abstract]ifrs-fullDisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableExplanatoryText blocklabelDisclosure of risks to which entity is exposed when currency is not exchangeable [text block] IAS 1 IAS 21.A19 f Disclosure, Effective 2027-01-01 IFRS 19.223 f Disclosure IFRS18 Effective 2027-01-01 IFRS 19.223 f Disclosure, IAS 21.A19 f Disclosure documentationThe disclosure of information about each type of risk to which an entity is exposed when a currency is not exchangeable into another currency.ifrs-fullDisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItemsLine itemslabelDisclosure of risks to which entity is exposed when currency is not exchangeable [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTableTablelabelDisclosure of risks to which entity is exposed when currency is not exchangeable [table]

IAS 1 Effective 2027-01-01 IFRS 19.223 f Disclosure, IAS 21.A19 f Disclosure IFRS18 IAS 21.A19 f Disclosure, Effective 2027-01-01 IFRS 19.223 f Disclosure documentationSchedule disclosing each type of risk to which an entity is exposed when a currency not exchangeable into another currency. ifrs-fullDisclosureOfSegmentsMajorCustomersExplanatoryText blocklabelDisclosure of major customers [text block]IFRS 8.34 DisclosuredocumentationThe disclosure of major customers.ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstractlabelDisclosure of sensitivity analysis for actuarial assumptions [abstract]ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatoryText blocklabelDisclosure of sensitivity analysis for actuarial assumptions [text block]IAS 19.145 DisclosuredocumentationThe disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value]ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItemsLine itemslabelDisclosure of sensitivity analysis for actuarial assumptions [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsTableTablelabelDisclosure of sensitivity analysis for actuarial assumptions [table]IAS 19.145 DisclosuredocumentationSchedule disclosing information related to the sensitivity analysis for actuarial assumptions. ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstractlabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract]ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatoryText blocklabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block]IFRS 13.93 h DisclosuredocumentationThe disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItemsLine itemslabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTableTablelabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table]IFRS 13.93 h DisclosuredocumentationSchedule disclosing information related to the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstractlabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [abstract]

ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatoryText blocklabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [text block]IFRS 13.93 h DisclosuredocumentationThe disclosure of the sensitivity analysis of the fair value measurement of the entity's own equity instruments to changes in unobservable inputs.ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItemsLine itemslabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTableTablelabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [table]IFRS 13.93 h DisclosuredocumentationSchedule disclosing information related to the sensitivity analysis of the fair value measurement of the entity's own equity instruments to changes in unobservable inputs.ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstractlabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract] ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatoryText blocklabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block]IFRS 13.93 h DisclosuredocumentationThe disclosure of the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItemsLine itemslabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTableTablelabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table]IFRS 13.93 h DisclosuredocumentationSchedule disclosing information related to the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.ifrs-fullDisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17ExplanatoryText blocklabelDisclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]IFRS 17.129 DisclosuredocumentationThe disclosure of a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.

ifrs-fullDisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17AbstractlabelDisclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [abstract]ifrs-fullDisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17ExplanatoryText blocklabelDisclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [text block]IFRS 17.128 a DisclosuredocumentationThe disclosure of the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.ifrs-fullDisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17LineItemsLine itemslabelDisclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17TableTablelabelDisclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [table]IFRS 17.128 a DisclosuredocumentationSchedule disclosing information related to the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.ifrs-fullDisclosureOfServiceConcessionArrangementsAbstractlabelDisclosure of detailed information about service concession arrangements [abstract] ifrs-fullDisclosureOfServiceConcessionArrangementsExplanatoryText blocklabelDisclosure of service concession arrangements [text block]SIC 29 - Consensus DisclosuredocumentationThe entire disclosure for service concession arrangements.ifrs-fullDisclosureOfServiceConcessionArrangementsLineItemsLine itemslabelDisclosure of detailed information about service concession arrangements [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfServiceConcessionArrangementsTableTablelabelDisclosure of detailed information about service concession arrangements [table]SIC 29.6 DisclosuredocumentationSchedule disclosing information related to details of service concession arrangements.ifrs-fullDisclosureOfSharebasedPaymentArrangementsExplanatoryText blocklabelDisclosure of share-based payment arrangements [text block]IFRS 2.44 DisclosuredocumentationThe entire disclosure for share-based payment arrangements. ifrs-fullDisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatoryText blocklabelDisclosure of share capital, reserves and other equity interest [text block] IAS 1 Effective 2027-01-01 IFRS 19.B10 Disclosure, Expiry date 2027-01-01 IAS 1.79 Disclosure

IFRS18 Effective 2027-01-01 IFRS 18.130 Disclosure, Effective 2027-01-01 IFRS 19.160 Disclosure documentationThe entire disclosure for share capital, reserves and other equity interest.ifrs-fullDisclosureOfSignificantActuarialAssumptionsUsedToDeterminePresentValueOfDefinedBenefitObligationExplanatoryText blocklabelDisclosure of significant actuarial assumptions used to determine present value of defined benefit obligation [text block]IAS 19.144 Disclosure, Effective 2027-01-01 IFRS 19.210 DisclosuredocumentationThe disclosure of significant actuarial assumptions used to determine the present value of the defined benefit obligation.ifrs-fullDisclosureOfSignificantAdjustmentsToValuationObtainedExplanatoryText blocklabelDisclosure of significant adjustments to valuation obtained [text block]IAS 40.77 DisclosuredocumentationThe disclosure of the reconciliation between the valuation obtained for investment property and the adjusted valuation included in the financial statements, including the aggregate amount of any recognised lease obligations that have been added back, and any other significant adjustments. [Refer: Investment property] ifrs-fullDisclosureOfSignificantInterestRateBenchmarksToWhichEntitysHedgingRelationshipsAreExposedExplanatoryText blocklabelDisclosure of significant interest rate benchmarks to which entity's hedging relationships are exposed [text block]IFRS 7.24H a Disclosure, Effective 2027-01-01 IFRS 19.63 a DisclosuredocumentationThe disclosure of significant interest rate benchmarks to which the entity's hedging relationships are exposed.ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesAbstractlabelDisclosure of associates [abstract]ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesExplanatoryText blocklabelDisclosure of associates [text block]IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure, Effective 2027-01-01 IFRS 19.75 c DisclosuredocumentationThe disclosure of associates. [Refer: Total for all associates [member]]ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesLineItemsLine itemslabelDisclosure of associates [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesTableTablelabelDisclosure of associates [table]IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure, Effective 2027-01-01 IFRS 19.75 c DisclosuredocumentationSchedule disclosing information related to associates. ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesAbstractlabelDisclosure of subsidiaries [abstract]ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesExplanatoryText blocklabelDisclosure of subsidiaries [text block]IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure, Effective 2027-01-01 IFRS 19.75 a DisclosuredocumentationThe disclosure of subsidiaries. [Refer: Total for all subsidiaries [member]]ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesLineItemsLine itemslabelDisclosure of subsidiaries [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesTableTablelabelDisclosure of subsidiaries [table]IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure, Effective 2027-01-01 IFRS 19.75 a DisclosuredocumentationSchedule disclosing information related to subsidiaries.

ifrs-fullDisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatoryText blocklabelDisclosure of significant judgements and assumptions made in relation to interests in other entities [text block] IAS 1 IFRS 12.7 Disclosure, Effective 2027-01-01 IFRS 19.B14 b Disclosure, Effective 2027-01-01 IFRS 19.B14 c Disclosure, Effective 2027-01-01 IFRS 19.B14 d Disclosure IFRS18 IFRS 12.7 Disclosure, Effective 2027-01-01 IFRS 19.177 b Disclosure, Effective 2027-01-01 IFRS 19.177 c Disclosure, Effective 2027-01-01 IFRS 19.177 d Disclosure documentationThe disclosure of significant judgements and assumptions made in relation to interests in other entities.ifrs-fullDisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingIFRS17ExplanatoryText blocklabelDisclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block]IFRS 17.117 DisclosuredocumentationThe disclosure of the significant judgements and changes in judgements made in applying IFRS 17. Specifically, an entity shall disclose the inputs, assumptions and estimation techniques used.ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstractlabelDisclosure of significant unobservable inputs used in fair value measurement of assets [abstract] ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatoryText blocklabelDisclosure of significant unobservable inputs used in fair value measurement of assets [text block]IFRS 13.93 d DisclosuredocumentationThe disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets.ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItemsLine itemslabelDisclosure of significant unobservable inputs used in fair value measurement of assets [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTableTablelabelDisclosure of significant unobservable inputs used in fair value measurement of assets [table]IFRS 13.93 d DisclosuredocumentationSchedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets.ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstractlabelDisclosure of significant unobservable inputs used in fair value measurement of equity [abstract] ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatoryText blocklabelDisclosure of significant unobservable inputs used in fair value measurement of equity [text block]IFRS 13.93 d DisclosuredocumentationThe disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]]ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItemsLine itemslabelDisclosure of significant unobservable inputs used in fair value measurement of equity [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTableTablelabelDisclosure of significant unobservable inputs used in fair value measurement of equity [table]IFRS 13.93 d DisclosuredocumentationSchedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity.ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstractlabelDisclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]

ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatoryText blocklabelDisclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]IFRS 13.93 d DisclosuredocumentationThe disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of liabilities.ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItemsLine itemslabelDisclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTableTablelabelDisclosure of significant unobservable inputs used in fair value measurement of liabilities [table]IFRS 13.93 d DisclosuredocumentationSchedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities.ifrs-fullDisclosureOfSpecifiedExpensesByNatureExplanatoryText blocklabel IFRS18Disclosure of specified expenses by nature [text block]Effective 2027-01-01 IFRS 19.133 Disclosure, Effective 2027-01-01 IFRS 18.83 Disclosuredocumentation IFRS18The disclosure of specified expenses by nature classified by function in the operating category of the statement of profit or loss. ifrs-fullDisclosureOfStatementThatInformationIsNotKnownOrReasonablyEstimableAndEntitysProgressInAssessingExposureToPillarTwoIncomeTaxesExplanatoryText blocklabelDisclosure of statement that information is not known or reasonably estimable and entity's progress in assessing exposure to Pillar Two income taxes [text block]IAS 12.88D Disclosure, Effective 2027-01-01 IFRS 19.199 DisclosuredocumentationThe disclosure of the statement that information about the entity’s exposure to Pillar Two income taxes is not known or reasonably estimable and information about the entity’s progress in assessing its exposure.ifrs-fullDisclosureOfSubordinatedLiabilitiesExplanatoryText blocklabelDisclosure of subordinated liabilities [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of subordinated liabilities. [Refer: Subordinated liabilities]ifrs-fullDisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstractlabelDisclosure of summarised financial information about foreign operation [abstract]ifrs-fullDisclosureOfSummarisedFinancialInformationAboutForeignOperationExplanatoryText blocklabelDisclosure of summarised financial information about foreign operation [text block] IAS 1 IAS 21.A20 b Disclosure, Effective 2027-01-01 IFRS 19.224 b Disclosure IFRS18

Effective 2027-01-01 IFRS 19.224 b Disclosure, IAS 21.A20 b Disclosure documentationThe disclosure of summarised financial information about a foreign operation whose functional currency is not exchangeable into the presentation currency, or when the presentation currency is not exchangeable into a foreign operation’s functional currency. ifrs-fullDisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItemsLine itemslabelDisclosure of summarised financial information about foreign operation [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfSummarisedFinancialInformationAboutForeignOperationTableTablelabelDisclosure of summarised financial information about foreign operation [table] IAS 1 Effective 2027-01-01 IFRS 19.224 b Disclosure, IAS 21.A20 b Disclosure IFRS18 IAS 21.A20 b Disclosure, Effective 2027-01-01 IFRS 19.224 b Disclosure documentationSchedule disclosing summarised financial information about a foreign operation whose functional currency is not exchangeable into the presentation currency.ifrs-fullDisclosureOfTaxReceivablesAndPayablesExplanatoryText blocklabelDisclosure of tax receivables and payables [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of tax receivables and payables.ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstractlabelDisclosure of temporary difference, unused tax losses and unused tax credits [abstract] ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatoryText blocklabelDisclosure of temporary difference, unused tax losses and unused tax credits [text block]IAS 12.81 g Disclosure, Effective 2027-01-01 IFRS 19.194 f DisclosuredocumentationThe 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]]ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItemsLine itemslabelDisclosure of temporary difference, unused tax losses and unused tax credits [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTableTablelabelDisclosure of temporary difference, unused tax losses and unused tax credits [table]IAS 12.81 g Disclosure, Effective 2027-01-01 IFRS 19.194 f DisclosuredocumentationSchedule disclosing information related to temporary differences, unused tax losses and unused tax credits.ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstractlabelDisclosure of terms and conditions of share-based payment arrangement [abstract]ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatoryText blocklabelDisclosure of terms and conditions of share-based payment arrangement [text block]IFRS 2.45 Disclosure, Effective 2027-01-01 IFRS 19.31 DisclosuredocumentationThe disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Types of share-based payment arrangements [domain]]

ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItemsLine itemslabelDisclosure of terms and conditions of share-based payment arrangement [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTableTablelabelDisclosure of terms and conditions of share-based payment arrangement [table]IFRS 2.45 Disclosure, Effective 2027-01-01 IFRS 19.31 DisclosuredocumentationSchedule disclosing information related to terms and conditions of share-based payment arrangements.ifrs-fullDisclosureOfTermsAndConditionsOfSupplierFinanceArrangementsExplanatoryText blocklabelDisclosure of terms and conditions of supplier finance arrangements [text block]IAS 7.44H a Disclosure, Effective 2027-01-01 IFRS 19.168 a DisclosuredocumentationThe disclosure of the terms and conditions of supplier finance arrangements (for example, extended payment terms and security or guarantees provided).ifrs-fullDisclosureOfTotalsOfSpecifiedExpensesByNatureAbstractlabel IFRS18Disclosure of totals of specified expenses by nature [abstract]ifrs-fullDisclosureOfTradeAndOtherPayablesExplanatoryText blocklabelDisclosure of trade and other payables [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of trade and other payables. [Refer: Trade and other payables] ifrs-fullDisclosureOfTradeAndOtherReceivablesExplanatoryText blocklabelDisclosure of trade and other receivables [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of trade and other receivables. [Refer: Trade and other receivables]ifrs-fullDisclosureOfTradingIncomeExpenseExplanatoryText blocklabelDisclosure of trading income (expense) [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentation IAS1The disclosure of trading income (expense). [Refer: Trading income (expense)]documentation IFRS18The disclosure of trading income (expense). [Refer: Trading income (expense), operating]ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstractlabelDisclosure of transaction price allocated to remaining performance obligations [abstract]ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatoryText blocklabelDisclosure of transaction price allocated to remaining performance obligations [text block]IFRS 15.120 b (i) Disclosure, Effective 2027-01-01 IFRS 19.108 b (i) DisclosuredocumentationThe disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers. ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItemsLine itemslabelDisclosure of transaction price allocated to remaining performance obligations [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTableTablelabelDisclosure of transaction price allocated to remaining performance obligations [table]IFRS 15.120 b (i) Disclosure, Effective 2027-01-01 IFRS 19.108 b (i) DisclosuredocumentationSchedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers.ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesAbstractlabelDisclosure of transactions between related parties [abstract]ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesExplanatoryText blocklabelDisclosure of transactions between related parties [text block]IAS 24.18 Disclosure, Effective 2027-01-01 IFRS 19.230 DisclosuredocumentationThe disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]]ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesLineItemsLine itemslabelDisclosure of transactions between related parties [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesTableTablelabelDisclosure of transactions between related parties [table]IAS 24.19 Disclosure, Effective 2027-01-01 IFRS 19.231 DisclosuredocumentationSchedule disclosing information related to transactions between related parties.ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstractlabelDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatoryText blocklabelDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block]IFRS 3.B64 l DisclosuredocumentationThe disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]]ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItemsLine itemslabelDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTableTablelabelDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table]IFRS 3.B64 l DisclosuredocumentationSchedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations.ifrs-fullDisclosureOfTransfersOfFinancialAssetsExplanatoryText blocklabelDisclosure of transfers of financial assets [text block]IFRS 7 - Transfers of financial assets DisclosuredocumentationThe disclosure of transfers of financial assets. [Refer: Financial assets]ifrs-fullDisclosureOfTreasurySharesExplanatoryText blocklabelDisclosure of treasury shares [text block] IAS 1 Expiry date 2027-01-01 IAS 1.10 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.10 e Common practice documentationThe disclosure of treasury shares. [Refer: Treasury shares]ifrs-fullDisclosureOfTypeAndEffectOfNoncashChangesToFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatoryText blocklabelDisclosure of type and effect of non-cash changes to financial liabilities that are part of supplier finance arrangements [text block]IAS 7.44H c Disclosure, Effective 2027-01-01 IFRS 19.168 c DisclosuredocumentationThe disclosure of the type and effect of non-cash changes in the carrying amounts of financial liabilities that are part of supplier finance arrangements.ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesAbstractlabelDisclosure of unconsolidated structured entities [abstract]

ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesExplanatoryText blocklabelDisclosure of unconsolidated structured entities [text block]IFRS 12.B4 e Disclosure, Effective 2027-01-01 IFRS 19.75 d DisclosuredocumentationThe disclosure of unconsolidated structured entities. [Refer: Total for all unconsolidated structured entities [member]]ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesLineItemsLine itemslabelDisclosure of unconsolidated structured entities [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesTableTablelabelDisclosure of unconsolidated structured entities [table]IFRS 12.B4 e Disclosure, Effective 2027-01-01 IFRS 19.75 d DisclosuredocumentationSchedule disclosing information related to unconsolidated structured entities.ifrs-fullDisclosureOfVoluntaryChangeInAccountingPolicyAbstractlabelDisclosure of voluntary change in accounting policy [abstract]ifrs-fullDisclosureOfVoluntaryChangeInAccountingPolicyLineItemsLine itemslabelDisclosure of voluntary change in accounting policy [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfVoluntaryChangeInAccountingPolicyTableTablelabelDisclosure of voluntary change in accounting policy [table]IAS 8.29 Disclosure, Effective 2027-01-01 IFRS 19.179 DisclosuredocumentationSchedule disclosing information related to a voluntary change in accounting policy.ifrs-fullDisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstractlabelDisclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract]ifrs-fullDisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatoryText blocklabelDisclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block]IFRS 17.120 DisclosuredocumentationThe disclosure of the yield curve used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17.ifrs-fullDisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItemsLine itemslabelDisclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-fullDisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTableTablelabelDisclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table]IFRS 17.120 DisclosuredocumentationSchedule disclosing information related to the yield curve used to discount cash flows that do not vary based on the returns on underlying items.ifrs-fullDisclosureRelatedToCalculationOfMPMExplanatoryText blocklabel IFRS18Disclosure related to calculation of MPM [text block]Effective 2027-01-01 IFRS 18.B134 b Disclosure, Effective 2027-01-01 IFRS 19.148 b Disclosuredocumentation IFRS18The disclosure of whether the entity has calculated its management-defined performance measure(s) other than by using accounting policies it used for line items in the statement(s) of financial performance and, if yes, the calculation the entity has used for its management-defined performance measure(s). Disclosure of whether the calculation of management-defined performance measure(s) differs from accounting policies required or permitted by IFRS Accounting Standards and, if necessary, an explanation of the meaning of terms the entity uses.ifrs-fullDisclosureRequirementsIfEntityAppliesIFRS19BeforeApplyingIFRS18Abstractlabel IAS1Disclosure requirements if entity applies IFRS 19 before applying IFRS 18 [abstract]ifrs-fullDisclosureRequirementsSpecificInIFRS19AbstractlabelDisclosure requirements specific in IFRS 19 [abstract]ifrs-fullDisclosureRequirementsUnderSubheadingIAS24AbstractlabelDisclosure requirements under subheading IAS 24 [abstract]

ifrs-fullDisclosureRequirementsUnderSubheadingIAS34AbstractlabelDisclosure requirements under subheading IAS 34 [abstract]ifrs-fullDisclosureRequirementsUnderSubheadingIAS8AbstractlabelDisclosure requirements under subheading IAS 8 [abstract]ifrs-fullDisclosureRequirementsUnderSubheadingIFRS16AbstractlabelDisclosure requirements under subheading IFRS 16 [abstract]ifrs-fullDisclosureRequirementsUnderSubheadingOtherDisclosuresAbstractlabelDisclosure requirements under subheading Other disclosures [abstract]ifrs-fullDisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactionsTextlabelDisclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactionsIAS 24.23 Disclosure, Effective 2027-01-01 IFRS 19.236 DisclosuredocumentationThe disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions, made only if such terms can be substantiated.ifrs-fullDisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatementsTextlabelExplanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issueIFRS 7.18 c Disclosure, Effective 2027-01-01 IFRS 19.54 c DisclosuredocumentationThe explanation of whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue. ifrs-fullDiscontinuedOperationsCategoryInProfitOrLossAbstractlabel IFRS18Discontinued operations category in profit or loss [abstract]ifrs-fullDiscontinuedOperationsMemberMemberlabelDiscontinued operations [member]IFRS 5 - Presentation and disclosure DisclosuredocumentationThis member stands for a component of an entity that either has been disposed of or is classified as 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. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Total for all subsidiaries [member]]ifrs-fullDiscountedCashFlowMemberMemberlabelDiscounted cash flow [member]IFRS 13.B11 a Example, IFRS 13.IE63 ExampledocumentationThis member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer: Income approach [member]; Weighted average [member]]

ifrs-fullDiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLeaseMonetary instant, debitlabelDiscounted unguaranteed residual value of assets subject to finance leaseIFRS 16.94 Disclosure, Effective 2027-01-01 IFRS 19.122 b DisclosuredocumentationThe amount of the discounted unguaranteed residual value of assets subject to finance leases. Unguaranteed residual value is the portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.ifrs-fullDiscountRateMeasurementInputMemberMemberlabelDiscount rate, measurement input [member]IFRS 13.93 d Common practicedocumentationThis member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.ifrs-fullDiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposalPercent instantlabelDiscount rate used in current measurement of fair value less costs of disposalIAS 36.130 f (iii) DisclosuredocumentationThe discount rate used in the current measurement of fair value less costs of disposal.ifrs-fullDiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposalPercent instantlabelDiscount rate used in previous measurement of fair value less costs of disposalIAS 36.130 f (iii) DisclosuredocumentationThe discount rate used in the previous measurement of fair value less costs of disposal. ifrs-fullDiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalancesPercent instantlabelDiscount rate used to reflect time value of money, regulatory deferral account balancesIFRS 14.33 b DisclosuredocumentationThe discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]]ifrs-fullDiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatementsTextlabelDiscussion of impact that initial application of new IFRS is expected to have on financial statementsIAS 8.31 e (i) Example, Effective 2027-01-01 IFRS 19.181 e (i) Exampledocumentation IAS1The discussion of the impact that the initial application of a new IFRS is expected to have on financial statements.documentation IFRS18The discussion of the impact that the initial application of a new IFRS Accounting Standard is expected to have on financial statements.ifrs-fullDisposalGroupsClassifiedAsHeldForSaleMemberMemberlabelDisposal groups classified as held for sale [member]IFRS 5.38 Common practice, IFRS 5 - Presentation and disclosure DisclosuredocumentationThis member stands for groups of assets, which are to be disposed of together as a group in a single transaction, and the liabilities directly associated with those assets that will be transferred in the transaction.ifrs-fullDisposalOfMajorSubsidiaryMemberMemberlabelDisposal of major subsidiary [member]IAS 10.22 a Example, Effective 2027-01-01 IFRS 19.191 a ExampledocumentationThis member stands for the disposal of a major subsidiary. [Refer: Total for all subsidiaries [member]]

ifrs-fullDisposalsAndRetirementsIntangibleAssetsAndGoodwill(Monetary) duration, creditlabelDisposals and retirements, intangible assets and goodwillIAS 38.118 e Common practicenegatedTotalLabelTotal disposals and retirements, intangible assets and goodwilldocumentationThe decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill]ifrs-fullDisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstractlabelDisposals and retirements, intangible assets and goodwill [abstract]ifrs-fullDisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill(Monetary) duration, creditlabelDisposals and retirements, intangible assets other than goodwillIAS 38.118 e Common practicenegatedTotalLabelTotal disposals and retirements, intangible assets other than goodwilldocumentationThe decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill]ifrs-fullDisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstractlabelDisposals and retirements, intangible assets other than goodwill [abstract]ifrs-fullDisposalsAndRetirementsPropertyPlantAndEquipment(Monetary) duration, creditlabelDisposals and retirements, property, plant and equipmentIAS 16.73 e Common practicenegatedTotalLabelTotal disposals and retirements, property, plant and equipmentdocumentationThe decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] ifrs-fullDisposalsAndRetirementsPropertyPlantAndEquipmentAbstractlabelDisposals and retirements, property, plant and equipment [abstract]ifrs-fullDisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets(Monetary) duration, creditlabelDisposals and retirements, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicenegatedTotalLabelTotal disposals and retirements, property, plant and equipment including right-of-use assetsdocumentationThe decrease in property, plant and equipment including right-of-use assets resulting from disposals and retirements. [Refer: Property, plant and equipment including right-of-use assets]ifrs-fullDisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstractlabelDisposals and retirements, property, plant and equipment, including right-of-use assets [abstract]ifrs-fullDisposalsAndRetirementsRightofuseAssets(Monetary) duration, creditlabelDisposals and retirements, right-of-use assetsIAS 16.73 e Common practicenegatedTotalLabelTotal disposals and retirements, right-of-use assetsdocumentationThe decrease in right-of-use assets resulting from disposals and retirements. [Refer: Right-of-use assets]ifrs-fullDisposalsAndRetirementsRightofuseAssetsAbstractlabelDisposals and retirements, right-of-use assets [abstract]ifrs-fullDisposalsBiologicalAssets(Monetary) duration, creditlabelDisposals, biological assetsIAS 41.50 c Disclosure, Effective 2027-01-01 IFRS 19.273 c DisclosurenegatedLabelDisposals, biological assetsdocumentationThe decrease in biological assets resulting from disposals. [Refer: Biological assets]

ifrs-fullDisposalsIntangibleAssetsAndGoodwill(Monetary) duration, creditlabelDisposals, intangible assets and goodwillIAS 38.118 e (ii) Common practicenegatedLabelDisposals, intangible assets and goodwilldocumentationThe decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill]ifrs-fullDisposalsIntangibleAssetsOtherThanGoodwill(Monetary) duration, creditlabelDisposals, intangible assets other than goodwillIAS 38.118 e (ii) Disclosure, Effective 2027-01-01 IFRS 19.263 e (ii) DisclosurenegatedLabelDisposals, intangible assets other than goodwilldocumentationThe decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]ifrs-fullDisposalsInvestmentProperty(Monetary) duration, creditlabelDisposals, investment propertyIAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure, Effective 2027-01-01 IFRS 19.269 c Disclosure, Effective 2027-01-01 IFRS 19.271 d (iii) DisclosurenegatedLabelDisposals, investment propertydocumentationThe decrease in investment property resulting from disposals. [Refer: Investment property]ifrs-fullDisposalsPropertyPlantAndEquipment(Monetary) duration, creditlabelDisposals, property, plant and equipmentIAS 16.73 e (ii) Disclosure, Effective 2027-01-01 IFRS 19.200 e (ii) DisclosurenegatedLabelDisposals, property, plant and equipmentdocumentationThe decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] ifrs-fullDisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets(Monetary) duration, creditlabelDisposals, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicenegatedLabelDisposals, property, plant and equipment including right-of-use assetsdocumentationThe decrease in property, plant and equipment including right-of-use assets resulting from disposals. [Refer: Property, plant and equipment including right-of-use assets]ifrs-fullDisposalsRightofuseAssets(Monetary) duration, creditlabelDisposals, right-of-use assetsIAS 16.73 e Common practicenegatedLabelDisposals, right-of-use assetsdocumentationThe decrease in right-of-use assets resulting from disposals. [Refer: Right-of-use assets]ifrs-fullDistributionAndAdministrativeExpenseMonetary duration, debitlabel IAS1Distribution and administrative expenseExpiry date 2027-01-01 IAS 1.85 Common practicedocumentationThe amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs]ifrs-fullDistributionCosts(Monetary) duration, debitlabel IAS1Distribution costs IAS 1 Expiry date 2027-01-01 IAS 1.103 Example, Expiry date 2027-01-01 IAS 1.99 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B85 Common practice negatedLabel IAS1Distribution costslabel IFRS18Distribution costs, operatingdocumentation IAS1The amount of costs relating to the distribution of goods and services.documentation IFRS18The amount of costs relating to the distribution of goods and services, in the operating category in the statement of profit or loss.

ifrs-fullDividendPayablesMonetary instant, creditlabelDividend payables IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of dividends that the company has declared but not yet paid.ifrs-fullDividendsClassifiedAsExpenseMonetary duration, debitlabelDividends classified as expenseIAS 32.40 ExamplecommentaryGuidanceDo not use this line-item element for the statement of profit or loss. This element is used only to tag information in the notes. The IFRS Accounting Taxonomy includes (an) element(s) that could be used for the statement of profit or loss (or for the notes if the element(s) more closely represent(s) the amount(s) disclosed). If no suitable element is included in the IFRS Accounting Taxonomy, an extension element needs to be created. The label of that extension element should reflect the category of the element in its label.documentationThe amount of dividends classified as an expense.ifrs-fullDividendsClassifiedAsExpenseOperatingMonetary duration, debitlabel IFRS18Dividends classified as expense, operatingIAS 32.40 Exampledocumentation IFRS18The amount of dividends classified as an expense, in the operating category in the statement of profit or loss. ifrs-fullDividendsPaid(Monetary) duration, debitlabelDividends recognised as distributions to owners IAS 1 Expiry date 2027-01-01 IAS 1.107 Disclosure, Effective 2027-01-01 IFRS 19.B12 Disclosure IFRS18 Effective 2027-01-01 IFRS 19.138 Disclosure, Effective 2027-01-01 IFRS 18.110 Disclosure negatedLabelDividends recognised as distributions to ownersdocumentationThe amount of dividends recognised as distributions to owners.ifrs-fullDividendsPaidClassifiedAsFinancingActivities(Monetary) duration, creditlabelDividends paid, classified as financing activitiesIAS 7.31 DisclosurenegatedTerseLabelDividends paiddocumentationThe cash outflow for dividends paid by the entity, classified as financing activities.ifrs-fullDividendsPaidClassifiedAsOperatingActivitieslabel IAS1Dividends paid, classified as operating activitiesnegatedTerseLabel IAS1Dividends paiddocumentationThe cash outflow for dividends paid by the entity, classified as operating activities.ifrs-fullDividendsPaidOrdinarySharesMonetary duration, debitlabelDividends paid, ordinary sharesIAS 34.16A f Disclosure, Effective 2027-01-01 IFRS 19.246 f DisclosuredocumentationThe amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]] ifrs-fullDividendsPaidOrdinarySharesPerSharePer share durationlabelDividends paid, ordinary shares per shareIAS 34.16A f Disclosure, Effective 2027-01-01 IFRS 19.246 f DisclosuredocumentationThe amount of dividends paid per ordinary share.ifrs-fullDividendsPaidOtherSharesMonetary duration, debitlabelDividends paid, other sharesIAS 34.16A f Disclosure, Effective 2027-01-01 IFRS 19.246 f DisclosuredocumentationThe amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]]ifrs-fullDividendsPaidOtherSharesPerSharePer share durationlabelDividends paid, other shares per shareIAS 34.16A f Disclosure, Effective 2027-01-01 IFRS 19.246 f DisclosuredocumentationThe amount of dividends paid per other share.ifrs-fullDividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivitiesMonetary duration, creditlabelDividends paid to equity holders of parent, classified as financing activitiesIAS 7.17 Common practicedocumentationThe cash outflow for dividends paid to equity holders of the parent, classified as financing activities.ifrs-fullDividendsPaidToNoncontrollingInterestsMonetary duration, creditlabelDividends paid to non-controlling interestsIFRS 12.B10 a DisclosuredocumentationThe amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests]

ifrs-fullDividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivitiesMonetary duration, creditlabelDividends paid to non-controlling interests, classified as financing activitiesIAS 7.17 Common practicedocumentationThe cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests]ifrs-fullDividendsPayableMonetary instant, creditlabelDividends payable, non-cash assets distributionsIFRIC 17.16 a DisclosuredocumentationThe amount of dividends payable by means of the distribution of non-cash assets to owners.ifrs-fullDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersMonetary durationlabelDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners IAS 1 IAS 10.13 Disclosure, , Effective 2027-01-01 IFRS 19.B17 a Disclosure, Expiry date 2027-01-01 IAS 1.137 a Disclosure IFRS18 IAS 10.13 Disclosure, , Effective 2027-01-01 IFRS 18.132 a Disclosure, Effective 2027-01-01 IFRS 19.162 a Disclosure commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentationThe amount of dividends proposed or declared after the reporting period but before financial statements are authorised for issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at that time.ifrs-fullDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerSharePer share durationlabelDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share

IAS 1 Expiry date 2027-01-01 IAS 1.137 a Disclosure, Effective 2027-01-01 IFRS 19.B17 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.132 a Disclosure, Effective 2027-01-01 IFRS 19.162 a Disclosure documentationThe amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners.ifrs-fullDividendsReceivedMonetary duration, debitlabelDividends received IAS 1 IAS 7.31 Disclosure IFRS18 IAS 7.31 Disclosure, Effective 2027-01-01 IAS 7.14 h Example documentationThe amount of dividends received. ifrs-fullDividendsReceivedClassifiedAsInvestingActivitieslabelDividends received, classified as investing activitiesterseLabelDividends receiveddocumentationThe cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]ifrs-fullDividendsReceivedClassifiedAsOperatingActivitieslabelDividends received, classified as operating activitiesterseLabelDividends receiveddocumentationThe cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]ifrs-fullDividendsReceivedFromAssociatesClassifiedAsInvestingActivitiesMonetary duration, debitlabelDividends received from associates, classified as investing activitiesIAS 7.16 Common practicedocumentationThe cash inflow representing dividends received from associates, classified as investing activities. [Refer: Total for all associates [member]; Dividends received]ifrs-fullDividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivitiesMonetary duration, debitlabelDividends received from investments accounted for using equity method, classified as investing activitiesIAS 7.16 Common practicedocumentationThe cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received] ifrs-fullDividendsReceivedFromJointVenturesClassifiedAsInvestingActivitiesMonetary duration, debitlabelDividends received from joint ventures, classified as investing activitiesIAS 7.16 Common practicedocumentationThe cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Total for all joint ventures [member]; Dividends received]ifrs-fullDividendsRecognisedAsDistributionsToNoncontrollingInterestsMonetary duration, debitlabelDividends recognised as distributions to non-controlling interests IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]ifrs-fullDividendsRecognisedAsDistributionsToOwnersOfParentMonetary duration, debitlabelDividends recognised as distributions to owners of parent IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice

documentationThe amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]ifrs-fullDividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYearMonetary duration, debitlabelDividends recognised as distributions to owners of parent, relating to current year IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]] ifrs-fullDividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYearsMonetary duration, debitlabelDividends recognised as distributions to owners of parent, relating to prior years IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]ifrs-fullDividendsRecognisedAsDistributionsToOwnersPerSharePer share durationlabelDividends recognised as distributions to owners per share IAS 1 Effective 2027-01-01 IFRS 19.B12 Disclosure, Expiry date 2027-01-01 IAS 1.107 Disclosure IFRS18 Effective 2027-01-01 IFRS 19.138 Disclosure, Effective 2027-01-01 IFRS 18.110 Disclosure documentationThe amount, per share, of dividends recognised as distributions to owners.ifrs-fullDividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriodMonetary duration, creditlabelDividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during periodIFRS 7.11A d DisclosuredocumentationThe amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, derecognised during the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] ifrs-fullDividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriodMonetary duration, creditlabelDividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting periodIFRS 7.11A d DisclosuredocumentationThe amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, held at the end of the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]ifrs-fullDomicileOfEntityTextlabelDomicile of entity IAS 1 Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure

documentationThe country of domicile of the entity. [Refer: Country of domicile [member]]ifrs-fullDonationsAndSubsidiesExpenseMonetary duration, debitlabel IAS1Donations and subsidies expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Donations and subsidies expense, operatingdocumentation IAS1The amount of expense arising from donations and subsidies.documentation IFRS18The amount of expense arising from donations and subsidies, in the operating category in the statement of profit or loss. ifrs-fullEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstractlabelEarnings (loss) per instrument, participating equity instruments other than ordinary shares [abstract]ifrs-fullEarningsPerShareAbstractlabelEarnings per share [abstract]ifrs-fullEarningsPerShareExplanatoryText blocklabelEarnings per share [text block]IAS 33.66 DisclosuredocumentationThe disclosure of earnings per share.ifrs-fullEarningsPerShareLineItemsLine itemslabelEarnings per share [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.ifrs-fullEarningsPerShareTableTablelabelEarnings per share [table]IAS 33.66 DisclosuredocumentationSchedule disclosing information related to earnings per share.ifrs-fullEffectiveDateOfRevaluationRightofuseAssetsTextlabelEffective date of revaluation, right-of-use assetsIFRS 16.57 Disclosure, Effective 2027-01-01 IFRS 19.118 DisclosuredocumentationThe effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets] ifrs-fullEffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwillTextlabelEffective dates of revaluation, intangible assets other than goodwillIAS 38.124 a (i) Disclosure, Effective 2027-01-01 IFRS 19.265 a (i) DisclosuredocumentationThe effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill]ifrs-fullEffectiveDatesOfRevaluationPropertyPlantAndEquipmentTextlabelEffective dates of revaluation, property, plant and equipmentIAS 16.77 a Disclosure, Effective 2027-01-01 IFRS 19.202 a DisclosuredocumentationThe effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]ifrs-fullEffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9Percent instantlabelEffective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9IFRS 7.42N a DisclosuredocumentationThe effective interest rate determined on the date that the entity reclassifies its financial assets out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]ifrs-fullEffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfIFRS9Percent instantlabelEffective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9IFRS 7.42N a DisclosuredocumentationThe effective interest rate determined on the date that the entity reclassifies its financial liabilities out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]

ifrs-fullEffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsPercent instantlabelEffective interest rate of financial assets reclassified out of available-for-sale financial assetsExpired 2023-01-01 IFRS 7.12A f DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets]ifrs-fullEffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossPercent instantlabelEffective interest rate of financial assets reclassified out of financial assets at fair value through profit or lossExpired 2023-01-01 IFRS 7.12A f DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe effective interest rate of financial assets reclassified out of the fair value through profit or loss measurement category. [Refer: Financial assets at fair value through profit or loss]ifrs-fullEffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxisAxislabelEffect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [axis]IFRS 17.113 b DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullEffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMemberMemberlabelEffect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [member]IFRS 17.113 b Disclosuredocumentation IAS1This member stands for the effect of the adjustments for financial statement line items affected by the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]documentation IFRS18This member stands for the effect of the adjustments for financial statement line items affected by the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses), operating]

ifrs-fullEffectOfAssetCeilingMemberMemberlabelEffect of asset ceiling [member]IAS 19.140 a (iii) DisclosuredocumentationThis member stands for the effect of asset ceiling in a defined benefit plan. Asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan. [Refer: Defined benefit plans [domain]]ifrs-fullEffectOfExchangeRateChangesOnCashAndCashEquivalentsMonetary duration, debitlabelEffect of exchange rate changes on cash and cash equivalentsIAS 7.25 Disclosure, IAS 7.28 DisclosuredocumentationThe effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]ifrs-fullEffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstractlabelEffect of exchange rate changes on cash and cash equivalents [abstract]ifrs-fullEffectOfTransitionToIFRSsMemberMemberlabelEffect of transition to IFRSs [member]IFRS 1.24 Disclosure, Effective 2027-01-01 IFRS 19.24 Disclosuredocumentation IAS1This member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]documentation IFRS18This member stands for the financial effect of the transition from previous GAAP to IFRS Accounting Standards. [Refer: Previous GAAP [member]; IFRSs [member]] ifrs-fullEffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeaturesMonetary duration, creditlabelEffect on adjustment to contractual service margin of choice not to adjust contractual service margin for some changes in fulfilment cash flows for contracts with direct participation featuresIFRS 17.112 DisclosuredocumentationThe amount of the effect on the adjustment to the contractual service margin in the current period of a choice not to adjust the contractual service margin for some changes in the fulfilment cash flows of contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]ifrs-fullEightYearsBeforeReportingYearMemberMemberlabelEight years before reporting year [member]IFRS 17.130 DisclosuredocumentationThis member stands for a year that ended eight years before the end of the reporting year.ifrs-fullElectricityDistributionMemberMemberlabelElectricity distribution [member]IFRS 14.33 Example, IFRS 14.IE2 ExampledocumentationThis member stands for an entity’s activity related to distribution of electricity.ifrs-fullEliminationOfIntersegmentAmountsMemberMemberlabelElimination of intersegment amounts [member]IFRS 8.28 Example, IFRS 8.IG4 ExampledocumentationThis member stands for the elimination of intersegment amounts in the reconciliations of total segment amounts to amounts recognised in the entity's financial statements. ifrs-fullEmployeeBenefitsExpense(Monetary) duration, debitlabel IAS1Employee benefits expense

IAS 1 Expiry date 2027-01-01 IAS 1.102 Example, Expiry date 2027-01-01 IAS 1.104 Disclosure, Expiry date 2027-01-01 IAS 1.99 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.83 a (iii) Disclosure, Effective 2027-01-01 IFRS 18.80 Example, Effective 2027-01-01 IFRS 18.81 Example, Effective 2027-01-01 IFRS 19.133 a (iii) Disclosure commentaryGuidanceUse this line item to tag employee benefits expenses including expenses from share-based payment transactions with employees (or when expenses from share-based payment transactions with employees are zero). Do NOT use this line item to tag employee benefits expenses excluding expenses from share-based payment transactions with employees.negatedLabel IAS1Employee benefits expensetotalLabel IAS1Total employee benefits expenselabel IFRS18Employee benefits expenses, operatingnegatedLabel IFRS18Employee benefits expenses, operatingtotalLabel IFRS18Total employee benefits expenses, operatingdocumentation IAS1The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.documentation IFRS18The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment, in the operating category in the statement of profit or loss. ifrs-fullEmployeeBenefitsMemberMemberlabel IFRS18Employee benefits [member]Effective 2027-01-01 IFRS 18.83 b (i) Disclosure, Effective 2027-01-01 IFRS 19.133 b (i) Disclosuredocumentation IFRS18This members stands for the total of employee benefits, comprising the amount for employee benefits recognised by an entity applying IAS 19 Employee Benefits and the amount for services received from employees recognised by an entity applying IFRS 2 Share-based Payment.ifrs-fullEmployeeContributionsMonetary duration, creditlabelEmployee contributionsIAS 26.35 b (ii) DisclosuredocumentationThe amount of employee contributions to retirement benefit plans.ifrs-fullEmployerContributionsMonetary duration, creditlabelEmployer contributionsIAS 26.35 b (i) DisclosuredocumentationThe amount of employer contributions to retirement benefit plans.ifrs-fullEnergyExpenseMonetary duration, debitlabel IAS1Energy expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Energy expense, operatingdocumentation IAS1The amount of expense arising from the consumption of energy.documentation IFRS18The amount of expense arising from the consumption of energy, in the operating category in the statement of profit or loss. ifrs-fullEnergyTransmissionChargesMonetary duration, debitlabel IAS1Energy transmission charges IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Energy transmission charges, operatingdocumentation IAS1The amount of charges related to transmission of energy.documentation IFRS18The amount of charges related to transmission of energy, in the operating category in the statement of profit or loss.ifrs-fullEnteringIntoSignificantCommitmentsOrContingentLiabilitiesMemberMemberlabelEntering into significant commitments or contingent liabilities [member]IAS 10.22 i Example, Effective 2027-01-01 IFRS 19.191 i ExampledocumentationThis member stands for entering into significant commitments or contingent liabilities. [Refer: Classes of contingent liabilities [domain]]ifrs-fullEntityAppliedFairValueModelOrCostModelToMeasureInvestmentPropertyListlabelEntity applied fair value model or cost model to measure investment propertyIAS 40.75 a Disclosure, Effective 2027-01-01 IFRS 19.268 a DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates whether the entity applied the fair value model or the cost model to measure investment property.

ifrs-fullEntityAppliesExemptionInIAS2425True/FalselabelEntity applies exemption in IAS 24.25IAS 24.26 Disclosure, Effective 2027-01-01 IFRS 19.233 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the entity applies the exemption in paragraph 25 of IAS 24.ifrs-fullEntityAppliesIFRS8True/FalselabelEntity applies IFRS 8Effective 2027-01-01 IFRS 19.276 DisclosuredocumentationIndicates (true false) whether an entity applies IFRS 8 when the entity applies IFRS 19.ifrs-fullEntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContractsTrue/FalselabelEntity applies paragraph 20 of IFRS 17 in determining groups of insurance contractsIFRS 17.126 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17. ifrs-fullEntityCalculatedMPMOtherThanByUsingAccountingPoliciesItUsedForLineItemsInStatementsOfFinancialPerformanceTrue/Falselabel IFRS18Entity calculated MPM other than by using accounting policies it used for line items in statement(s) of financial performanceEffective 2027-01-01 IFRS 19.148 b (i) Disclosure, Effective 2027-01-01 IFRS 18.B134 b (i) Disclosuredocumentation IFRS18Indicates (true false) whether the entity has calculated its management-defined performance measure(s) other than by using accounting policies it used for line items in the statement(s) of financial performance.ifrs-fullEntityChangedAssessmentOfWhetherItInvestsInAssetsOrProvidesFinancingToCustomersAsAMainBusinessActivityTrue/Falselabel IFRS18Entity changed assessment of whether it invests in assets or provides financing to customers as a main business activityEffective 2027-01-01 IFRS 18.51 c (i) Disclosure, Effective 2027-01-01 IFRS 19.132 c (i) Disclosuredocumentation IFRS18Indicates (true false) whether the entity changed its assessment of whether it invests in assets or provides financing to customers as a main business activity.ifrs-fullEntityCompliedWithAnyExternallyImposedCapitalRequirementsTrue/FalselabelEntity complied with any externally imposed capital requirements IAS 1 Expiry date 2027-01-01 IAS 1.135 d Disclosure IFRS18 Effective 2027-01-01 IFRS 18.127 d Disclosure commentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the entity complied with externally imposed capital requirements to which it is subject.

ifrs-fullEntityDisposedInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelTrue/FalselabelEntity disposed investment property carried at cost or in accordance with IFRS 16 within fair value modelIAS 40.78 d (i) DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the entity has disposed of investment property not carried at fair value when the entity measures investment property using the cost model in IAS 16 or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis.ifrs-fullEntityHasNotPreparedFinancialStatementsOnGoingConcernBasisTrue/FalselabelEntity has not prepared financial statements on going concern basis IAS 1 Expiry date 2027-01-01 IAS 1.25 Disclosure IFRS18 Effective 2027-01-01 IAS 8.6K Disclosure commentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the entity has not prepared financial statements on a going concern basis. Use true if the financial statements are not prepared on a going concern basis. Use false if explicitly reporting that the statements are on a going concern basis.ifrs-fullEntityInvestsInAssetsAsAMainBusinessActivityTrue/Falselabel IFRS18Entity invests in assets as a main business activityEffective 2027-01-01 IFRS 18.51 a Disclosure, Effective 2027-01-01 IFRS 19.132 a Disclosuredocumentation IFRS18Indicates (true false) whether the entity invests in assets as a main business activity. ifrs-fullEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproachTrue/FalselabelEntity makes adjustment for time value of money and effect of financial risk when using premium allocation approachIFRS 17.97 b DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17.ifrs-fullEntityMayHaveDifficultyComplyingWithCovenantsRelatedToNoncurrentLiabilitiesTrue/FalselabelEntity may have difficulty complying with covenants related to non-current liabilities IAS 1 Effective 2027-01-01 IFRS 19.B8 b Disclosure, Expiry date 2027-01-01 IAS 1.76ZA b Disclosure IFRS18 Effective 2027-01-01 IFRS 19.137 b Disclosure, Effective 2027-01-01 IFRS 18.B106 b Disclosure

commentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the entity may have difficulty complying with the covenants related to a non-current liability.ifrs-fullEntityProvidesFinancingToCustomersAsAMainBusinessActivityTrue/Falselabel IFRS18Entity provides financing to customers as a main business activityEffective 2027-01-01 IFRS 18.51 b Disclosure, Effective 2027-01-01 IFRS 19.132 b Disclosuredocumentation IFRS18Indicates (true false) whether the entity provides financing to customers as a main business activity. ifrs-fullEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriodTrue/FalselabelEntity's exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during periodIFRS 17.123 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the entity's exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period.ifrs-fullEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssueTrue/FalselabelEntity's owners or others have power to amend financial statements after issueIAS 10.17 Disclosure, Effective 2027-01-01 IFRS 19.188 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the entity's owners or others have the power to amend financial statements after issue. ifrs-fullEquityMonetary instant, creditlabelEquity IAS 1 IFRS 1.24 a Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 e Disclosure, , Effective 2027-01-01 IFRS 19.24 a Disclosure, Effective 2027-01-01 IFRS 19.28 a (i) Disclosure, Effective 2027-01-01 IFRS 19.95 a Disclosure, Effective 2027-01-01 IFRS 19.95 b Disclosure, Effective 2027-01-01 IFRS 19.B9 f Disclosure, Expiry date 2027-01-01 IAS 1.55 Disclosure, Expiry date 2027-01-01 IAS 1.78 e Disclosure, IFRS 13.93 b Disclosure IFRS18 IFRS 1.24 a Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, Effective 2027-01-01 IFRS 18.24 Disclosure, Effective 2027-01-01 IFRS 18.B111 f Disclosure, Effective 2027-01-01 IFRS 19.24 a Disclosure, Effective 2027-01-01 IFRS 19.28 a (i) Disclosure, Effective 2027-01-01 IFRS 19.95 a Disclosure, Effective 2027-01-01 IFRS 19.95 b Disclosure, IFRS 1.32 a (i) Disclosure

periodStartLabelEquity at beginning of periodperiodEndLabelEquity at end of periodtotalLabelTotal equitydocumentationThe amount of residual interest in the assets of the entity after deducting all its liabilities. ifrs-fullEquityAbstractlabelEquity [abstract]ifrs-fullEquityAndLiabilitiesMonetary instant, creditlabelEquity and liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.24 Disclosure totalLabelTotal equity and liabilitiesdocumentationThe amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]ifrs-fullEquityAndLiabilitiesAbstractlabelEquity and liabilities [abstract]ifrs-fullEquityAttributableToOwnersOfParentMonetary instant, creditlabelEquity attributable to owners of parent IAS 1 Expiry date 2027-01-01 IAS 1.54 r Disclosure IFRS18 Effective 2027-01-01 IFRS 18.104 b Disclosure totalLabelTotal equity attributable to owners of parentdocumentationThe amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.ifrs-fullEquityAttributableToOwnersOfParentMemberMemberlabelEquity attributable to owners of parent [member] IAS 1 Expiry date 2027-01-01 IAS 1.106 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 Disclosure documentationThis member stands for equity attributable to the owners of the parent. ifrs-fullEquityInstrumentsAmountContributedToFairValueOfPlanAssetsMonetary instant, debitlabelEquity instruments, amount contributed to fair value of plan assetsIAS 19.142 b Example, Effective 2027-01-01 IFRS 19.208 a ExampledocumentationThe amount instruments representing equity (rather than debt) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]ifrs-fullEquityInstrumentsHeldMonetary instant, debitlabelEquity instruments held IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities.ifrs-fullEquityInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingMonetary instant, debitlabelEquity instruments held at fair value through profit or loss, classified as held for trading IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities, classified as held for trading. [Refer: Equity instruments held; Financial assets at fair value through profit or loss, classified as held for trading] ifrs-fullEquityInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTradingMonetary instant, debitlabelEquity instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities, mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Equity instruments held; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]ifrs-fullEquityInstrumentsPercentageContributedToFairValueOfPlanAssetsPercent instantlabelEquity instruments, percentage contributed to fair value of plan assetsIAS 19.142 b Common practicedocumentationThe percentage equity instruments contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Equity instruments, amount contributed to fair value of plan assets]ifrs-fullEquityInterestsOfAcquirerMonetary instant, creditlabelEquity interests of acquirerIFRS 3.B64 f (iv) Disclosure, Effective 2027-01-01 IFRS 19.35 e (iv) DisclosuredocumentationThe fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Total for all business combinations [member]] ifrs-fullEquityInvestmentsMemberMemberlabelEquity investments [member]IFRS 7.6 Example, IFRS 7.IG40B ExampledocumentationThis member stands for investments in equity instruments.ifrs-fullEquityLiabilitiesAndRegulatoryDeferralAccountCreditBalancesMonetary instant, creditlabelEquity, liabilities and regulatory deferral account credit balancesIFRS 14.21 DisclosuredocumentationThe amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances]ifrs-fullEquityMethodMemberMemberlabelEquity method [member]IAS 27.16 c Disclosure, IAS 27.17 c Disclosure, IFRS 12.21 b (i) Disclosure, Effective 2027-01-01 IFRS 19.238 b Disclosure, Effective 2027-01-01 IFRS 19.240 b Disclosure, Effective 2027-01-01 IFRS 19.88 a DisclosuredocumentationThis member stands for the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of the investee’s net assets. The investor’s profit or loss includes its share of the investee’s profit or loss and the investor’s other comprehensive income includes its share of the investee’s other comprehensive income.ifrs-fullEquityPriceRiskMemberMemberlabelEquity price risk [member]IFRS 7.40 a Example, IFRS 7.IG32 ExampledocumentationThis member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Classes of financial instruments [domain]]

ifrs-fullEquityReclassifiedIntoFinancialLiabilitiesMonetary durationlabelEquity reclassified into financial liabilities IAS 1 Expiry date 2027-01-01 IAS 1.80A Disclosure, Effective 2027-01-01 IFRS 7.19B Disclosure IFRS18 Effective 2027-01-01 IFRS 7.19B Disclosure commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities] ifrs-fullEquitySettlementMemberMemberlabelEquity settlement [member]IFRS 2.45 a Disclosure, Effective 2027-01-01 IFRS 19.31 a DisclosuredocumentationThis member stands for the equity settlement method for a share-based payment transaction. An equity-settled share-based payment is one in which the entity (a) receives goods or services as consideration for its own equity instruments (including shares or share options), or (b) receives goods or services but has no obligation to settle the transaction with the supplier.ifrs-fullEstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsMonetary duration, debitlabelEstimated cash flows of financial assets reclassified out of available-for-sale financial assetsExpired 2023-01-01 IFRS 7.12A f DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]ifrs-fullEstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossMonetary duration, debitlabelEstimated cash flows of financial assets reclassified out of financial assets at fair value through profit or lossExpired 2023-01-01 IFRS 7.12A f DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe estimated cash flows of financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-fullEstimatedFinancialEffectContingentLiabilitiesInBusinessCombinationMonetary instant, creditlabelEstimated financial effect, contingent liabilities in business combinationIFRS 3.B64 j (i) Disclosure, Effective 2027-01-01 IFRS 19.35 h DisclosuredocumentationThe amount of the estimated financial effect of contingent liabilities in a business combination that were not recognised because their fair value cannot be measured reliably. [Refer: Classes of contingent liabilities [domain]]ifrs-fullEstimatedFinancialEffectOfContingentAssetsMonetary instant, debitlabelEstimated financial effect of contingent assetsIAS 37.89 Disclosure, Effective 2027-01-01 IFRS 19.260 DisclosuredocumentationThe 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.ifrs-fullEstimatedFinancialEffectOfContingentLiabilitiesMonetary instant, creditlabelEstimated financial effect of contingent liabilitiesIAS 37.86 a Disclosure, Effective 2027-01-01 IFRS 19.259 a DisclosuredocumentationThe amount of the estimated financial effect of contingent liabilities. [Refer: Classes of contingent liabilities [domain]]ifrs-fullEstimatedFutureCashFlowsFromBuyingElectricityUnderContractsForReceiptOfNaturedependentElectricityMonetary duration, creditlabelEstimated future cash flows from buying electricity under contracts for receipt of nature-dependent electricityEffective 2027-01-01 IFRS 19.64A b (i) Disclosure, Effective 2026-01-01 IFRS 7.30A b (i) DisclosuredocumentationThe amount of estimated future cash flows from buying electricity under contracts for receipt of nature-dependent electricity. ifrs-fullEstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlanMonetary duration, creditlabelEstimate of benefit payments expected to be paid from defined benefit planIAS 19.147 c ExampledocumentationThe estimate of the amounts expected to be paid from defined benefit plan in future. [Refer: Defined benefit plans [domain]; Maturity [axis]]ifrs-fullEstimateOfContributionsExpectedToBePaidToPlanMonetary duration, creditlabelEstimate of contributions expected to be paid to plan for next annual reporting periodIAS 19.147 b Disclosure, IAS 19.148 d (iii) Disclosure, Effective 2027-01-01 IFRS 19.211 b DisclosuredocumentationThe estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [domain]]ifrs-fullEstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17Monetary instant, creditlabelEstimate of undiscounted claims that arise from contracts within scope of IFRS 17IFRS 17.130 DisclosuredocumentationThe estimate of the undiscounted amount of the claims that arise from contracts within the scope of IFRS 17.ifrs-fullEstimatesOfPresentValueOfFutureCashFlowsMemberMemberlabelEstimates of present value of future cash flows [member]IFRS 17.100 c (i) Disclosure, IFRS 17.101 a DisclosuredocumentationThis member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [domain]]

ifrs-fullEstimatesOfPresentValueOfFutureCashInflowsMemberMemberlabelEstimates of present value of future cash inflows [member]IFRS 17.107 b DisclosuredocumentationThis member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [domain]]ifrs-fullEstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilitiesMonetary instant, creditlabelEstimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilitiesIFRS 17.132 b (ii) DisclosuredocumentationThe amount of the estimates of the present value of future cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.ifrs-fullEstimatesOfPresentValueOfFutureCashOutflowsMemberMemberlabelEstimates of present value of future cash outflows [member]IFRS 17.107 a DisclosuredocumentationThis member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [domain]]ifrs-fullEstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMemberMemberlabelEstimates of present value of future cash outflows other than insurance acquisition cash flows [member]IFRS 17.107 a DisclosuredocumentationThis member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]] ifrs-fullEstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMemberMemberlabelEstimates of present value of insurance acquisition cash flows [member]IFRS 17.107 a DisclosuredocumentationThis member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio.ifrs-fullEstimatingAmountOfChangeInAccountingEstimateIsImpracticableTrue/FalselabelEstimating amount of change in accounting estimate is impracticableIAS 8.40 Disclosure, Effective 2027-01-01 IFRS 19.185 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable.ifrs-fullEventsOfReclassificationOfFinancialAssetsAxisAxislabelEvents of reclassification of financial assets [axis]IFRS 7.12B Disclosure, Effective 2027-01-01 IFRS 19.47 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-fullEventsOfReclassificationOfFinancialAssetsDomainDomain [default]labelEvents of reclassification of financial assets [domain]IFRS 7.12B Disclosure, Effective 2027-01-01 IFRS 19.47 DisclosuredocumentationThis member stands for the events of reclassification of financial assets. It also represents the standard value for the 'Events of reclassification of financial assets' axis if no other member is used. [Refer: Financial assets]ifrs-fullExchangeDifferencesOnTranslationAbstractlabelExchange differences on translation [abstract]ifrs-fullExciseTaxPayablesMonetary instant, creditlabelExcise tax payables IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of payables related to excise tax.ifrs-fullExemptionFromConsolidationHasBeenUsedTrue/FalselabelExemption from consolidation has been usedIAS 27.16 a Disclosure, Effective 2027-01-01 IFRS 19.238 a DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether exemption from consolidation has been used. ifrs-fullExercisePriceOfOutstandingShareOptions2019Per share instantlabelExercise price of outstanding share optionsIFRS 2.45 d DisclosuredocumentationThe exercise price of outstanding share options.ifrs-fullExercisePriceShareOptionsGranted2019Per share durationlabelExercise price, share options grantedIFRS 2.47 a (i) DisclosuredocumentationThe exercise price of share options granted.ifrs-fullExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstrumentsMonetary duration, creditlabelExpected cash outflow on redemption or repurchase of puttable financial instruments IAS 1 Effective 2027-01-01 IFRS 7.19A c Disclosure, Expiry date 2027-01-01 IAS 1.136A c Disclosure IFRS18 Effective 2027-01-01 IFRS 7.19A c Disclosure documentationThe expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Classes of financial instruments [domain]]ifrs-fullExpectedCreditLossesCollectivelyAssessedMemberMemberlabelExpected credit losses collectively assessed [member]IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 Example, Effective 2027-01-01 IFRS 19.70 ExampledocumentationThis member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [domain]] ifrs-fullExpectedCreditLossesIndividuallyAssessedMemberMemberlabelExpected credit losses individually assessed [member]IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 Example, Effective 2027-01-01 IFRS 19.70 ExampledocumentationThis member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [domain]]ifrs-fullExpectedCreditLossRatePercent instantlabelExpected credit loss rateIFRS 7.35N Example, IFRS 7.IG20D ExampledocumentationThe rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights.ifrs-fullExpectedDividendAsPercentageShareOptionsGrantedPercent durationlabelExpected dividend as percentage, share options grantedIFRS 2.47 a (i) DisclosuredocumentationThe percentage of an expected dividend used to calculate the fair value of share options granted.

ifrs-fullExpectedDividendShareOptionsGrantedMonetary durationlabelExpected dividend, share options grantedIFRS 2.47 a (i) DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of an expected dividend used to calculate the fair value of share options granted. ifrs-fullExpectedReimbursementContingentLiabilitiesInBusinessCombinationMonetary instant, debitlabelExpected reimbursement, contingent liabilities in business combinationIFRS 3.B64 j Disclosure, IFRS 3.B67 c DisclosuredocumentationThe amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]ifrs-fullExpectedReimbursementOtherProvisionsMonetary instant, debitlabelExpected reimbursement, other provisionsIAS 37.85 c Disclosure, Effective 2027-01-01 IFRS 19.258 c DisclosuredocumentationThe amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]ifrs-fullExpenseArisingFromExplorationForAndEvaluationOfMineralResourcesMonetary duration, debitlabel IAS1Expense arising from exploration for and evaluation of mineral resourcesIFRS 6.24 b Disclosurelabel IFRS18Expense arising from exploration for and evaluation of mineral resources, operatingdocumentation IAS1The amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.documentation IFRS18The amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, in the operating category in the statement of profit or loss.

ifrs-fullExpenseByNatureMonetary duration, debitlabel IAS1Expenses, by natureExpiry date 2027-01-01 IAS 1.99 DisclosuretotalLabel IAS1Total expenses, by naturedocumentationThe amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity.ifrs-fullExpenseByNatureAbstractlabel IAS1Expenses by nature [abstract]ifrs-fullExpenseDueToUnwindingOfDiscountOnProvisionsMonetary duration, debitlabel IAS1Expense arising from passage of time on other provisions IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Expense arising from passage of time on other provisions, financingdocumentation IAS1The amount of expense recognised due to the unwinding of the discount on provisions other than provisions for employee benefits, resulting from the effect of the passage of time. [Refer: Other provisions]documentation IFRS18The amount of expense recognised due to the unwinding of the discount on provisions other than provisions for employee benefits, resulting from the effect of the passage of time, in the financing category in the statement of profit or loss. [Refer: Other provisions] ifrs-fullExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsMonetary duration, debitlabel IAS1Expense from cash-settled share-based payment transactions IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Expense from cash-settled share-based payment transactions, operatingdocumentation IAS1The amount of expense arising from cash-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions]documentation IFRS18The amount of expense arising from cash-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets, in the operating category in the statement of profit or loss. [Refer: Expense from share-based payment transactions, operating]ifrs-fullExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsMonetary duration, debitlabelExpense from continuing involvement in derecognised financial assetsIFRS 7.42G b DisclosuredocumentationThe amount of expense recognised from the entity's continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]] ifrs-fullExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognisedMonetary instant, debitlabelExpense from continuing involvement in derecognised financial assets cumulatively recognisedIFRS 7.42G b DisclosuredocumentationThe amount of cumulative expense recognised from the entity's continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Expense from continuing involvement in derecognised financial assets; Derivatives [member]]ifrs-fullExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsMonetary duration, debitlabel IAS1Expense from equity-settled share-based payment transactionsIFRS 2.51 a Disclosurelabel IFRS18Expense from equity-settled share-based payment transactions, operatingdocumentation IAS1The amount of expense arising from equity-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions]documentation IFRS18The amount of expense arising from equity-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets, in the operating category in the statement of profit or loss. [Refer: Expense from share-based payment transactions, operating]

ifrs-fullExpenseFromSharebasedPaymentTransactionsAlternativeAbstractlabelExpense from share-based payment transactions, alternative [abstract]ifrs-fullExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsMonetary duration, debitlabel IAS1Expense from share-based payment transactionsIFRS 2.51 a Disclosure, Effective 2027-01-01 IFRS 19.34 a DisclosuretotalLabel IAS1Total expense from share-based payment transactionslabel IFRS18Expense from share-based payment transactions, operatingtotalLabel IFRS18Total expense from share-based payment transactions, operatingdocumentation IAS1The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets.documentation IFRS18The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets, in the operating category in the statement of profit or loss.ifrs-fullExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstractlabelExpense from share-based payment transactions [abstract] ifrs-fullExpenseFromSharebasedPaymentTransactionsWithEmployeesMonetary duration, debitlabel IAS1Expense from share-based payment transactions with employees IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Expense from share-based payment transactions with employees, operatingdocumentation IAS1The amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions]documentation IFRS18The amount of expense from share-based payment transactions with employees, in the operating category in the statement of profit or loss. [Refer: Expense from share-based payment transactions, operating]ifrs-fullExpenseFromSharebasedPaymentTransactionsWithPartiesOtherThanEmployeesMonetary duration, debitlabel IAS1Expense from share-based payment transactions with parties other than employees IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Expense from share-based payment transactions with parties other than employees, operatingdocumentation IAS1The amount of expense from share-based payment transactions with parties other than employees. [Refer: Expense from share-based payment transactions]documentation IFRS18The amount of expense from share-based payment transactions with parties other than employees, in the operating category in the statement of profit or loss. [Refer: Expense from share-based payment transactions, operating] ifrs-fullExpenseOfRestructuringActivitiesMonetary duration, debitlabel IAS1Expense of restructuring activities IAS 1 Expiry date 2027-01-01 IAS 1.98 b Disclosure

IFRS18 Effective 2027-01-01 IFRS 18.B79 c Disclosure label IFRS18Expense of restructuring activities, operatingdocumentation IAS1The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity's operations.documentation IFRS18The amount of expense relating to restructuring, in the operating category in the statement of profit or loss. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. ifrs-fullExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionMonetary duration, debitlabelExpense recognised during period for bad and doubtful debts for related party transactionIAS 24.18 d Disclosure, Effective 2027-01-01 IFRS 19.230 d DisclosuredocumentationThe amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Total for all related parties [member]]ifrs-fullExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsedMonetary duration, debitlabel IAS1Expense relating to leases of low-value assets for which recognition exemption has been usedIFRS 16.53 d Disclosure, Effective 2027-01-01 IFRS 19.115 d Disclosurelabel IFRS18Expense relating to leases of low-value assets for which recognition exemption has been used, operatingdocumentation IAS1The amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets.documentation IFRS18The amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16, in the operating category in the statement of profit or loss. This expense shall not include the expense relating to short-term leases of low-value assets. ifrs-fullExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsedMonetary duration, debitlabel IAS1Expense relating to short-term leases for which recognition exemption has been usedIFRS 16.53 c Disclosure, Effective 2027-01-01 IFRS 19.115 c Disclosurelabel IFRS18Expense relating to short-term leases for which recognition exemption has been used, operatingdocumentation IAS1The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.documentation IFRS18The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16, in the operating category in the statement of profit or loss. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.

ifrs-fullExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilitiesMonetary duration, debitlabel IAS1Expense relating to variable lease payments not included in measurement of lease liabilitiesIFRS 16.53 e Disclosure, Effective 2027-01-01 IFRS 19.115 e Disclosurelabel IFRS18Expense relating to variable lease payments not included in measurement of lease liabilities, operatingdocumentation IAS1The amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities]documentation IFRS18The amount of the expense relating to variable lease payments not included in the measurement of lease liabilities, in the operating category in the statement of profit or loss. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities] ifrs-fullExpensesFromAllocationOfPremiumsPaidToReinsurer(Monetary) duration, debitlabel IAS1Expenses from allocation of premiums paid to reinsurerIFRS 17.86 DisclosurenegatedLabel IAS1Expenses from allocation of premiums paid to reinsurerlabel IFRS18Expenses from allocation of premiums paid to reinsurer, operatingnegatedLabel IFRS18Expenses from allocation of premiums paid to reinsurer, operatingdocumentation IAS1The amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]]documentation IFRS18The amount of expenses from an allocation of the premiums paid to the reinsurer, in the operating category in the statement of profit or loss. [Refer: Reinsurance contracts held [member]]ifrs-fullExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeMonetary duration, debitlabelExpenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or lossExpired 2023-01-01 IFRS 7.12A e DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of expenses recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] ifrs-fullExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossMonetary duration, debitlabelExpenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossExpired 2023-01-01 IFRS 7.12A e DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of expenses recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]ifrs-fullExplanationHowServiceConcessionArrangementHasBeenClassifiedTextlabelExplanation of how service concession arrangement has been classifiedSIC 29.6 e DisclosuredocumentationThe explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [domain]]ifrs-fullExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatementsText blocklabelDescription of accounting policies and methods of computation followed in interim financial statements [text block]IAS 34.16A a Disclosure, Effective 2027-01-01 IFRS 19.246 a DisclosuredocumentationThe disclosure of a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the changes.

ifrs-fullExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentationTextlabelExplanation of adjustments that would be necessary to achieve fair presentation IAS 1 Expiry date 2027-01-01 IAS 1.23 b Disclosure, Effective 2027-01-01 IFRS 19.B4 b Disclosure IFRS18 Effective 2027-01-01 IAS 8.6I b Disclosure, Effective 2027-01-01 IFRS 19.175 b Disclosure documentation IAS1The 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 an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement.documentation IFRS18The 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 an IFRS Accounting Standard would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement. ifrs-fullExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchaseTextlabelDescription of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognisedIFRS 3.B64 n (i) Disclosure, Effective 2027-01-01 IFRS 19.35 i Disclosuredocumentation IAS1The description of the line item in the statement of comprehensive income in which a gain in a bargain purchase transaction is recognised. [Refer: Gain recognised in bargain purchase transaction]documentation IFRS18The description of the line item in the statement of comprehensive income in which a gain in a bargain purchase transaction is recognised. [Refer: Gain recognised in bargain purchase transaction, operating]ifrs-fullExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsiderationTextlabelExplanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent considerationIFRS 3.B67 b (ii) DisclosuredocumentationThe explanation of any changes in the range of undiscounted outcomes and the reasons for those changes for contingent consideration assets or liabilities in a business combination. [Refer: Total for all business combinations [member]]ifrs-fullExplanationOfAnyChangesInRecognisedAmountsOfContingentConsiderationTextlabelExplanation of any changes in recognised amounts of contingent considerationIFRS 3.B67 b (i) Disclosure, Effective 2027-01-01 IFRS 19.36 a DisclosuredocumentationThe explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Total for all business combinations [member]]

ifrs-fullExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValueTextlabelExplanation of assets acquired by way of government grant and initially recognised at fair valueIAS 38.122 c (iii) Disclosure, Effective 2027-01-01 IFRS 19.264 c (iii) DisclosuredocumentationThe explanation of whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model. [Refer: At fair value [member]; Government [member]; Government grants]ifrs-fullExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustmentsTextlabelExplanation of sources of estimation uncertainty with significant risk of causing material adjustment IAS 1 IFRIC 14.10 Disclosure, Effective 2027-01-01 IFRS 19.B15 Disclosure, Expiry date 2027-01-01 IAS 1.125 Disclosure IFRS18 IFRIC 14.10 Disclosure, Effective 2027-01-01 IAS 8.31A Disclosure, Effective 2027-01-01 IFRS 19.182 Disclosure documentationThe explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.ifrs-fullExplanationOfBasisOfPreparationOfUnadjustedComparativeInformationTextlabelExplanation of basis of preparation of unadjusted comparative informationIAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 DisclosuredocumentationThe explanation of the basis used for the preparation of unadjusted comparative information in the financial statements. ifrs-fullExplanationOfBodyOfAuthorisationTextlabelExplanation of body of authorisationIAS 10.17 Disclosure, Effective 2027-01-01 IFRS 19.188 DisclosuredocumentationThe explanation of who authorised the financial statements for issue.ifrs-fullExplanationOfChangeInBusinessModelForManagingFinancialAssetsTextlabelExplanation of change in business model for managing financial assetsIFRS 7.12B b Disclosure, Effective 2027-01-01 IFRS 19.47 b DisclosuredocumentationThe explanation of the change in the entity's business model for managing financial assets. [Refer: Financial assets]ifrs-fullExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriodTextlabelExplanation of change in name of reporting entity or other means of identification from end of preceding reporting period IAS 1 Expiry date 2027-01-01 IAS 1.51 a Disclosure IFRS18 Effective 2027-01-01 IFRS 19.128 a Disclosure, Effective 2027-01-01 IFRS 18.27 a Disclosure documentationThe 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.ifrs-fullExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriodTextlabelExplanation of changes in applicable tax rates to previous accounting periodIAS 12.81 d Disclosure, Effective 2027-01-01 IFRS 19.194 d DisclosuredocumentationThe explanation of the changes in the entity's applicable income tax rate(s) compared to the previous accounting period.

ifrs-fullExplanationOfChangesInDescriptionOfRetirementBenefitPlanTextlabelExplanation of changes in description of retirement benefit planIAS 26.36 g DisclosuredocumentationThe explanation of the changes in the description of the retirement benefit plan during the period covered by the report.ifrs-fullExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancementsTextlabelExplanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancementsIAS 40.75 h Disclosure, Effective 2027-01-01 IFRS 19.268 e DisclosuredocumentationThe explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property]ifrs-fullExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatoryText blocklabelExplanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block]IFRS 7.35F DisclosuredocumentationThe explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses. ifrs-fullExplanationOfDepartureFromIFRSTextlabelExplanation of departure from IFRS IAS 1 Effective 2027-01-01 IFRS 19.B2 b Disclosure, Effective 2027-01-01 IFRS 19.B2 c Disclosure, Expiry date 2027-01-01 IAS 1.20 b Disclosure, Expiry date 2027-01-01 IAS 1.20 c Disclosure IFRS18 Effective 2027-01-01 IFRS 19.173 b Disclosure, Effective 2027-01-01 IAS 8.6F b Disclosure, Effective 2027-01-01 IAS 8.6F c Disclosure, Effective 2027-01-01 IFRS 19.173 c Disclosure documentation IAS1The explanation of the entity's departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require), the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]]documentation IFRS18The explanation of the entity's departure from an IFRS Accounting Standard, disclosing that it has complied with applicable IFRS Accounting Standards except that it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of the IFRS Accounting Standard from which the entity has departed, the nature of the departure (including the treatment that the IFRS Accounting Standard would require), the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]]

ifrs-fullExplanationOfDetailsOfAnyInvestmentInEmployerTextlabelExplanation of details of any investment in employerIAS 26.35 a (iv) DisclosuredocumentationThe explanation of the details of any investment in the employer that a retirement benefit plan has.ifrs-fullExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransactionTextlabelExplanation of details of guarantees given or received of outstanding balances for related party transactionIAS 24.18 b (ii) Disclosure, Effective 2027-01-01 IFRS 19.230 b (ii) DisclosuredocumentationThe explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]]ifrs-fullExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurityTextlabelExplanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent of any class or type of securityIAS 26.35 a (iii) DisclosuredocumentationThe explanation of the details of a single investment exceeding either 5% of the assets of a retirement benefit plan less its liabilities other than the actuarial present value of promised retirement benefits, or 5% of any class or type of security. ifrs-fullExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16ExplanatoryText blocklabelExplanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block]IFRS 16.C12 b DisclosuredocumentationThe explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.ifrs-fullExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceivedTextlabelExplanation of direct measurement of fair value of goods or services receivedIFRS 2.48 DisclosuredocumentationThe explanation of how the fair value of goods or services received was determined if it was measured directly (for example, whether fair value was measured at a market price for those goods or services). ifrs-fullExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelTextlabelExplanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value modelIAS 40.78 d (i) DisclosuredocumentationThe explanation of the fact that the entity has disposed of investment property not carried at fair value when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]ifrs-fullExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurableTextlabelExplanation of effect of change for biological asset for which fair value becomes reliably measurableIAS 41.56 c DisclosuredocumentationThe explanation of the effect of changing to fair value measurement for biological assets previously measured at their cost less any accumulated depreciation and impairment losses but for which fair value becomes reliably measurable. [Refer: Biological assets; Impairment loss]ifrs-fullExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriodTextlabelExplanation of effect of changes in composition of entity during interim periodIAS 34.16A i Disclosure, Effective 2027-01-01 IFRS 19.246 i DisclosuredocumentationThe explanation of the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings and discontinued operations. [Refer: Total for all business combinations [member]; Discontinued operations [member]; Total for all subsidiaries [member]]

ifrs-fullExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriodTextlabelExplanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current periodIFRS 5.42 Disclosure, Effective 2027-01-01 IFRS 19.39 DisclosuredocumentationThe explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for the current period. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]ifrs-fullExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriodTextlabelExplanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior periodIFRS 5.42 Disclosure, Effective 2027-01-01 IFRS 19.39 DisclosuredocumentationThe explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for prior periods presented. [Refer: Non-current assets or disposal groups classified as held for sale]ifrs-fullExplanationOfEffectOfSharebasedPaymentsOnFinancialPositionsText blocklabelExplanation of effect of share-based payments on entity's financial position [text block]IFRS 2.50 DisclosuredocumentationThe explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's financial position.ifrs-fullExplanationOfEffectOfSharebasedPaymentsOnProfitOrLossText blocklabelExplanation of effect of share-based payments on entity's profit or loss [text block]IFRS 2.50 DisclosuredocumentationThe explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's profit (loss). ifrs-fullExplanationOfEffectOfTransitionOnReportedCashFlowsTextlabelExplanation of effect of transition on reported cash flowsIFRS 1.23 Disclosure, IFRS 1.25 Disclosure, Effective 2027-01-01 IFRS 19.21 Disclosuredocumentation IAS1The explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]documentation IFRS18The explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to IFRS Accounting Standards. [Refer: Previous GAAP [member]; IFRSs [member]]ifrs-fullExplanationOfEffectOfTransitionOnReportedFinancialPerformanceTextlabelExplanation of effect of transition on reported financial performanceIFRS 1.23 Disclosure, Effective 2027-01-01 IFRS 19.21 Disclosuredocumentation IAS1The explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]]documentation IFRS18The explanation of how the transition from previous GAAP to IFRS Accounting Standards affected the entity's reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]]

ifrs-fullExplanationOfEffectOfTransitionOnReportedFinancialPositionTextlabelExplanation of effect of transition on reported financial positionIFRS 1.23 Disclosure, Effective 2027-01-01 IFRS 19.21 Disclosuredocumentation IAS1The explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]]documentation IFRS18The explanation of how the transition from previous GAAP to IFRS Accounting Standards affected the entity's reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]]ifrs-fullExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatoryText blocklabelExplanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block]IFRS 15.117 DisclosuredocumentationThe explanation of the effect that the timing of satisfaction of performance obligations and the typical timing of payment have on the contract assets and the contract liabilities. [Refer: Performance obligations [domain]; Contract assets; Contract liabilities]ifrs-fullExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombinationTextlabelExplanation of estimated financial effect, contingent liabilities in business combinationIFRS 3.B64 j (i) Disclosure, Effective 2027-01-01 IFRS 19.35 h DisclosuredocumentationThe explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-fullExplanationOfEstimatedFinancialEffectOfContingentAssetsTextlabelExplanation of estimated financial effect of contingent assetsIAS 37.89 Disclosure, Effective 2027-01-01 IFRS 19.260 DisclosuredocumentationThe 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.ifrs-fullExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasisTextlabelExplanation of fact and basis for preparation of financial statements when not going concern basis IAS 1 Expiry date 2027-01-01 IAS 1.25 Disclosure IFRS18 Effective 2027-01-01 IAS 8.6K Disclosure documentationThe 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.ifrs-fullExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControlTextlabelExplanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining controlIFRS 12.16 DisclosuredocumentationThe explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]]

ifrs-fullExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLossTextlabelExplanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or lossExpired 2023-01-01 IFRS 7.12A c DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe explanation of facts and circumstances indicating a rare situation for the reclassification of financial assets that are no longer held for the purpose of selling or repurchasing in the near term out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss; Reclassification out of financial assets at fair value through profit or loss]ifrs-fullExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTimingTextlabelExplanation of facts and circumstances of sale or reclassification and expected disposal, manner and timingIFRS 5.41 b Disclosure, Effective 2027-01-01 IFRS 19.38 b DisclosuredocumentationThe explanation of the facts and circumstances of the sale or leading to the expected disposal, and the manner and timing of that disposal, when a non-current asset or disposal group has been either classified as held for sale or sold. ifrs-fullExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificantTextlabelExplanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significantIAS 36.135 Disclosure, Effective 2027-01-01 IFRS 19.255 DisclosuredocumentationThe explanation of the fact that the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to the cash-generating unit (group of units) is significant in comparison with the entity's total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Total for all cash-generating units [member]; Intangible assets other than goodwill]ifrs-fullExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificantTextlabelExplanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significantIAS 36.135 Disclosure, Effective 2027-01-01 IFRS 19.255 DisclosuredocumentationThe explanation of the fact that the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to a unit (group of units) across multiple cash-generating units (groups of units) is not significant in comparison with the entity's total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Total for all cash-generating units [member]; Intangible assets other than goodwill]ifrs-fullExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssueTextlabelExplanation of fact that entity's owners or others have power to amend financial statements after issueIAS 10.17 Disclosure, Effective 2027-01-01 IFRS 19.188 DisclosuredocumentationThe explanation of the fact that the entity's owners or others have the power to amend financial statements after issue.

ifrs-fullExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognisedTextlabelExplanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognisedExpired 2023-01-01 IFRS 7.30 e DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Classes of financial instruments [domain]]ifrs-fullExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrencyTextlabelExplanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currencyIAS 29.39 a Disclosure, Effective 2027-01-01 IFRS 19.241 a DisclosuredocumentationThe 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.ifrs-fullExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresentedTextlabelExplanation of fact that financial statements for previous periods not presentedIFRS 1.28 Disclosure, Effective 2027-01-01 IFRS 19.27 Disclosuredocumentation IAS1The explanation, in the entity's first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods.documentation IFRS18The explanation, in the entity's first IFRS Accounting Standards financial statements, of the fact that the entity did not present financial statements for previous periods. ifrs-fullExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimitedTextlabelExplanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimitedIFRS 3.B64 g (iii) DisclosuredocumentationThe explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited.ifrs-fullExplanationOfFactThatSharesHaveNoParValueTextlabelExplanation of fact that shares have no par value IAS 1 Effective 2027-01-01 IFRS 19.B10 a (iii) Disclosure, Expiry date 2027-01-01 IAS 1.79 a (iii) Disclosure IFRS18 Effective 2027-01-01 IFRS 18.130 a (iii) Disclosure, Effective 2027-01-01 IFRS 19.160 a (iii) Disclosure documentationThe explanation of the fact that shares have no par value. [Refer: Par value per share]ifrs-fullExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinationsTextlabelExplanation of financial effect of adjustments related to business combinationsIFRS 3.61 DisclosuredocumentationThe explanation of the financial effects of the adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. [Refer: Total for all business combinations [member]]ifrs-fullExplanationOfFinancialEffectOfContingentLiabilitiesTextlabelExplanation of estimated financial effect of contingent liabilitiesIAS 37.86 a Disclosure, Effective 2027-01-01 IFRS 19.259 a DisclosuredocumentationThe explanation of the estimated financial effect of contingent liabilities. [Refer: Classes of contingent liabilities [domain]]

ifrs-fullExplanationOfFinancialEffectOfDepartureFromIFRSTextlabelExplanation of financial effect of departure from IFRS IAS 1 Effective 2027-01-01 IFRS 19.B2 d Disclosure, Expiry date 2027-01-01 IAS 1.20 d Disclosure IFRS18 Effective 2027-01-01 IFRS 19.173 d Disclosure, Effective 2027-01-01 IAS 8.6F d Disclosure documentation IAS1The explanation of the financial effect of the departure from IFRS on items in the financial statements that would have been reported when complying with the requirement.documentation IFRS18The explanation of the financial effect of the departure from IFRS Accounting Standard on items in the financial statements that would have been reported when complying with the requirement.ifrs-fullExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriodText blocklabelExplanation of financial effect of non-adjusting event after reporting period [text block]IAS 10.21 b Disclosure, Effective 2027-01-01 IFRS 19.190 b DisclosuredocumentationThe 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.ifrs-fullExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombinationTextlabelExplanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statementsIFRS 3.B67 e DisclosuredocumentationThe explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements. [Refer: Total for all business combinations [member]] ifrs-fullExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLostTextlabelDescription of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lostIFRS 12.19 b Disclosure, Effective 2027-01-01 IFRS 19.81 b DisclosuredocumentationThe description of the line item(s) in profit or loss in which the gain (loss) is recognised (if not presented separately) when control of a subsidiary is lost. [Refer: Total for all subsidiaries [member]]ifrs-fullExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationshipTextlabelExplanation of hedge ineffectiveness resulting from sources that emerged in hedging relationshipIFRS 7.23E DisclosuredocumentationThe explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]ifrs-fullExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExistsTextlabelExplanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not available and no exchangeability with stable foreign currency existsIFRS 1.31C DisclosuredocumentationThe explanation when the entity has a functional currency that was, or is, the currency of a hyperinflationary economy, of how and why the entity had, and ceased to have, a functional currency for which the reliable general price index is not available and no exchangeability with stable foreign currency exists.ifrs-fullExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDateTextlabelExplanation of how entity determined measurement of insurance contracts at transition dateIFRS 17.115 DisclosuredocumentationThe explanation of how an entity determined the measurement of insurance contracts at the transition date. [Refer: Insurance contracts [domain]]

ifrs-fullExplanationOfHowRateRegulatorIsRelatedTextlabelExplanation of how rate regulator is relatedIFRS 14.30 b Disclosure, Effective 2027-01-01 IFRS 19.98 b DisclosuredocumentationThe explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)]ifrs-fullExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowanceTextlabelExplanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowanceIFRS 7.35I Disclosure, Effective 2027-01-01 IFRS 19.70 DisclosuredocumentationThe explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance.ifrs-fullExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPaymentTextlabelExplanation of how timing of satisfaction of performance obligations relates to typical timing of paymentIFRS 15.117 DisclosuredocumentationThe explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [domain]]ifrs-fullExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegmentText blocklabelDisclosure of impairment loss recognised or reversed for cash-generating unit [text block]IAS 36.130 d (ii) DisclosuredocumentationThe disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal of impairment loss]ifrs-fullExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipmentTextlabelExplanation of involvement of independent valuer in revaluation, property, plant and equipmentIAS 16.77 b Disclosure, Effective 2027-01-01 IFRS 19.202 b DisclosuredocumentationThe explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment] ifrs-fullExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatoryText blocklabelExplanation of initial application of impairment requirements for financial instruments [text block]IFRS 7.42P DisclosuredocumentationThe explanation of the initial application of the impairment requirements for financial instruments.ifrs-fullExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatoryText blocklabelExplanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]IFRS 7.35G Disclosure, Effective 2027-01-01 IFRS 19.65 DisclosuredocumentationThe explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments.ifrs-fullExplanationOfInsuranceFinanceIncomeExpensesTextlabelExplanation of insurance finance income (expenses)IFRS 17.110 Disclosuredocumentation IAS1The explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance income (expenses)]documentation IFRS18The explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance income (expenses), operating]ifrs-fullExplanationOfInterestRevenueReportedNetOfInterestExpenseTextlabelExplanation of interest income reported net of interest expenseIFRS 8.23 DisclosuredocumentationThe explanation that the entity has reported a segment's interest revenue net of its interest expense. [Refer: Interest expense]

ifrs-fullExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalentsTextlabelExplanation of investing and financing transactions not requiring use of cash or cash equivalentsIAS 7.43 Disclosure, Effective 2027-01-01 IFRS 19.165 DisclosuredocumentationThe explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents.ifrs-fullExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssetsTextlabelExplanation of involvement of independent valuer in revaluation, right-of-use assetsIFRS 16.57 Disclosure, Effective 2027-01-01 IFRS 19.118 DisclosuredocumentationThe explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]ifrs-fullExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecuritiesTextlabelExplanation of issues, repurchases and repayments of debt and equity securitiesIAS 34.16A e Disclosure, Effective 2027-01-01 IFRS 19.246 e DisclosuredocumentationThe explanation of the issues, repurchases and repayments of debt and equity securities.ifrs-fullExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLossesTextlabelExplanation of main classes of assets affected by impairment losses or reversals of impairment lossesIAS 36.131 a DisclosuredocumentationThe explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss]ifrs-fullExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLossesTextlabelExplanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment lossesIAS 36.130 a Disclosure, IAS 36.131 b DisclosuredocumentationThe explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss] ifrs-fullExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmountsTextlabelExplanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts IAS 1 Expiry date 2027-01-01 IAS 1.122 Disclosure, Effective 2027-01-01 IFRS 19.B14 Disclosure IFRS18 Effective 2027-01-01 IAS 8.27G Disclosure, Effective 2027-01-01 IFRS 19.177 Disclosure documentationThe 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.ifrs-fullExplanationOfManagementJudgementsInDeterminingAppropriateClassesOfAssetsAndLiabilitiesForWhichDisclosuresAboutFairValueMeasurementsAreProvidedTextlabelExplanation of management judgements in determining appropriate classes of assets and liabilities for which disclosures about fair value measurements are provided

IAS 1 Effective 2027-01-01 IFRS 19.B14 a Disclosure IFRS18 Effective 2027-01-01 IFRS 19.177 a Disclosure documentationThe explanation of management judgements made in determining appropriate classes of assets and liabilities for which disclosures about fair value measurements are provided.ifrs-fullExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflectedTextlabelExplanation of events after interim period that have not been reflectedIAS 34.16A h Disclosure, Effective 2027-01-01 IFRS 19.246 h DisclosuredocumentationThe explanation of events after the interim period that have not been reflected in the financial statements for the interim period. ifrs-fullExplanationOfMeasurementBasesForFinancialInstrumentsUsedInPreparingFinancialStatementsExplanatoryText blocklabelExplanation of measurement bases for financial instruments used in preparing financial statements [text block]IFRS 7.21 Example, Effective 2027-01-01 IFRS 19.57 ExampledocumentationThe explanation of the measurement basis (or bases) for financial instruments used in preparing the financial statements.ifrs-fullExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17ExplanatoryText blocklabelExplanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]IFRS 17.129 a DisclosuredocumentationThe explanation of the method, the main parameters and assumptions underlying the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.ifrs-fullExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLossTextlabelExplanation of methods used to determine insurance finance income (expenses) recognised in profit or lossIFRS 17.118 Disclosuredocumentation IAS1The explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer: Insurance finance income (expenses)]documentation IFRS18The explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer: Insurance finance income (expenses), operating]ifrs-fullExplanationOfModificationsModifiedSharebasedPaymentArrangementsTextlabelExplanation of modifications, modified share-based payment arrangementsIFRS 2.47 c (i) Disclosure, Effective 2027-01-01 IFRS 19.33 DisclosuredocumentationThe explanation of the modifications for share-based payment arrangements. [Refer: Types of share-based payment arrangements [domain]] ifrs-fullExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperationsTextlabelExplanation of nature and adjustments to amounts previously presented in discontinued operationsIFRS 5.35 DisclosuredocumentationThe explanation of the nature and amount of adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period. These adjustments may arise in such circumstances as: (a) the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser; (b) the resolution of uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental and product warranty obligations retained by the seller; and (c) the settlement of employee benefit plan obligations, provided that the settlement is directly related to the disposal transaction. [Refer: Discontinued operations [member]]ifrs-fullExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYearsTextlabelExplanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial yearsIAS 34.16A d Disclosure, Effective 2027-01-01 IFRS 19.246 d DisclosuredocumentationThe explanation of the nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year or changes in estimates of amounts reported in prior financial years, disclosed in the entity's interim financial report.

ifrs-fullExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidenceTextlabelExplanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidenceIAS 34.16A c Disclosure, Effective 2027-01-01 IFRS 19.246 c DisclosuredocumentationThe explanation of the nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature, size or incidence.ifrs-fullExplanationOfNatureAndAmountOfSignificantTransactionsTextlabelExplanation of nature and amount of significant transactionsIAS 24.26 b (i) Disclosure, Effective 2027-01-01 IFRS 19.233 b (i) DisclosuredocumentationThe explanation of the nature and amount of individually significant transactions with a government that has control, joint control or significant influence over the reporting entity and entities under control, joint control or significant influence of that government.ifrs-fullExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipmentTextlabelExplanation of nature and extent of obligations to acquire or build items of property, plant and equipmentSIC 29.6 c (iii) DisclosuredocumentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to acquire or build items of property, plant and equipment in service concession arrangements. [Refer: Service concession arrangements [domain]; Property, plant and equipment] ifrs-fullExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriodTextlabelExplanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession periodSIC 29.6 c (iv) DisclosuredocumentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to deliver or rights to receive specified assets at the end of the concession period in service concession arrangements. [Refer: Service concession arrangements [domain]]ifrs-fullExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServicesTextlabelExplanation of nature and extent of obligations to provide or rights to expect provision of servicesSIC 29.6 c (ii) DisclosuredocumentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to provide, or rights to expect provision of, services in service concession arrangements. [Refer: Service concession arrangements [domain]]ifrs-fullExplanationOfNatureAndExtentOfOtherRightsAndObligationsTextlabelExplanation of nature and extent of other rights and obligationsSIC 29.6 c (vi) DisclosuredocumentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights and obligations in service concession arrangements that the entity does not separately disclose. [Refer: Service concession arrangements [domain]]

ifrs-fullExplanationOfNatureAndExtentOfRenewalAndTerminationOptionsTextlabelExplanation of nature and extent of renewal and termination optionsSIC 29.6 c (v) DisclosuredocumentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of renewal and termination options in service concession arrangements. [Refer: Service concession arrangements [domain]]ifrs-fullExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssetsTextlabelExplanation of nature and extent of rights to use specified assetsSIC 29.6 c (i) DisclosuredocumentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights to use specified assets in service concession arrangements. [Refer: Service concession arrangements [domain]]ifrs-fullExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentationTextlabelExplanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework IAS 1 Effective 2027-01-01 IFRS 19.B4 a Disclosure, Expiry date 2027-01-01 IAS 1.23 a Disclosure IFRS18 Effective 2027-01-01 IFRS 19.175 a Disclosure, Effective 2027-01-01 IAS 8.6I a Disclosure documentation IAS1The explanation of the title of the IFRS in question, the nature of the requirement 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 the Conceptual Framework.documentation IFRS18The explanation of the title of the IFRS Accounting Standard in question, the nature of the requirement 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 the Conceptual Framework. ifrs-fullExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessiveTextlabelExplanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reportedIFRS 8.32 Disclosuredocumentation IAS1The explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [domain]; Revenue]documentation IFRS18The explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [domain]; Revenue, operating]ifrs-fullExplanationOfNotAppliedNewStandardsOrInterpretationsTextlabelExplanation of new standards or interpretations not appliedIAS 8.30 a Disclosure, Effective 2027-01-01 IFRS 19.180 a Disclosuredocumentation IAS1The explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective.documentation IFRS18The explanation of the fact that the entity has not applied a new IFRS Accounting Standard that has been issued but is not yet effective.

ifrs-fullExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17TextlabelExplanation of objective of method used and limitations that may result in information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17IFRS 17.129 b DisclosuredocumentationThe explanation of the objective of the method used and of any limitations that may result in the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.ifrs-fullExplanationOfPeriodOverWhichManagementHasProjectedCashFlowsTextlabelExplanation of period over which management has projected cash flowsIAS 36.134 d (iii) Disclosure, IAS 36.134 e (iii) DisclosuredocumentationThe explanation of the period over which management has projected cash flows based on financial budgets/forecasts approved by management including, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified. [Refer: Total for all cash-generating units [member]]ifrs-fullExplanationOfPossibilityOfReimbursementContingentLiabilitiesTextlabelExplanation of possibility of reimbursement, contingent liabilitiesIAS 37.86 c Disclosure, Effective 2027-01-01 IFRS 19.259 c DisclosuredocumentationThe explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-fullExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombinationTextlabelExplanation of possibility of reimbursement, contingent liabilities in business combinationIFRS 3.B64 j (i) Disclosure, Effective 2027-01-01 IFRS 19.35 h DisclosuredocumentationThe explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]ifrs-fullExplanationOfReasonForNondisclosureOfInformationRegardingContingentAssetTextlabelExplanation of general nature of dispute and of reason for non-disclosure of information regarding contingent assetIAS 37.92 Disclosure, Effective 2027-01-01 IFRS 19.262 DisclosuredocumentationThe 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.ifrs-fullExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiabilityTextlabelExplanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liabilityIAS 37.92 Disclosure, Effective 2027-01-01 IFRS 19.262 DisclosuredocumentationThe 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: Classes of contingent liabilities [domain]]

ifrs-fullExplanationOfReasonForNondisclosureOfInformationRegardingProvisionTextlabelExplanation of general nature of dispute and of reason for non-disclosure of information regarding provisionIAS 37.92 Disclosure, Effective 2027-01-01 IFRS 19.262 DisclosuredocumentationThe 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]ifrs-fullExplanationOfReasonsForChangesInLossAllowanceForFinancialInstrumentsTextlabelExplanation of reasons for changes in loss allowance for financial instrumentsIFRS 7.B8D ExampledocumentationThe explanation of the reasons for changes in the loss allowance for financial instruments, which may include (a) the portfolio composition; (b) the volume of financial instruments purchased or originated; and (c) the severity of the expected credit losses.ifrs-fullExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15TextlabelExplanation of reasons for significant changes in financial statement line items due to application of IFRS 15IFRS 15.C8 b DisclosuredocumentationThe explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15. ifrs-fullExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSsTextlabelExplanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSsIFRS 1.23B Disclosure, Effective 2027-01-01 IFRS 19.23 Disclosuredocumentation IAS1The explanation of the reasons why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, elected to apply IFRSs as if it had never stopped applying IFRSs.documentation IFRS18The explanation of the reasons why an entity that has applied IFRS Accounting Standards 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 Accounting Standards, elected to apply IFRS Accounting Standards as if it had never stopped applying IFRS Accounting Standards.ifrs-fullExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrorsTextlabelExplanation of reason why it is impracticable to determine amounts for correction related to prior period errorsIAS 8.49 d Disclosure, Effective 2027-01-01 IFRS 19.186 d DisclosuredocumentationThe explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.ifrs-fullExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicyTextlabelExplanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policyIAS 8.28 h Disclosure, IAS 8.29 e Disclosure, Effective 2027-01-01 IFRS 19.178 h Disclosure, Effective 2027-01-01 IFRS 19.179 e DisclosuredocumentationThe explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy.

ifrs-fullExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17AndCarryingAmountOfRelatedGroupsOfContractsTextlabelExplanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related portfolios of contractsIFRS 17.132 c DisclosuredocumentationThe explanation of the relationship between the amounts payable on demand that arise from contracts within the scope of IFRS 17 and the carrying amount of the related portfolios of contracts.ifrs-fullExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssetsTextlabelExplanation of relationship between insurance finance income (expenses) and investment return on assetsIFRS 17.110 Disclosuredocumentation IAS1The explanation of the relationship between insurance finance income (expenses) and the investment return on assets, to enable users of the entity's financial statements to evaluate the sources of finance income or expenses recognised in profit or loss and other comprehensive income. [Refer: Insurance finance income (expenses)]documentation IFRS18The explanation of the relationship between insurance finance income (expenses) and the investment return on assets, to enable users of the entity's financial statements to evaluate the sources of finance income or expenses recognised in profit or loss and other comprehensive income. [Refer: Insurance finance income (expenses), operating] ifrs-fullExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeldTextlabelExplanation of relationship between sensitivities to changes in risk variables arising from insurance contracts and from financial assets heldIFRS 17.128 a (ii) DisclosuredocumentationThe explanation of the relationship between the sensitivities to changes in risk variables arising from insurance contracts and those arising from financial assets held by the entity. [Refer: Insurance contracts [domain]; Financial assets]ifrs-fullExplanationOfRelationshipsBetweenParentsAndEntityTextlabelExplanation of relationships between parent and subsidiariesIAS 24.13 Disclosure, Effective 2027-01-01 IFRS 19.226 DisclosuredocumentationThe explanation of the relationships between a parent and its subsidiaries. [Refer: Total for all subsidiaries [member]]ifrs-fullExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntityTextlabelExplanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entityIFRS 12.19G DisclosuredocumentationThe explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]]

ifrs-fullExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssetsTextlabelExplanation of restrictions on distribution of revaluation surplus for intangible assetsIAS 38.124 b Disclosure, Effective 2027-01-01 IFRS 19.265 b DisclosuredocumentationThe explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus]ifrs-fullExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentPropertyTextlabelExplanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment propertyIAS 40.75 g Disclosure, Effective 2027-01-01 IFRS 19.268 d DisclosuredocumentationThe explanation of the existence of restrictions on the realisability of investment property or the remittance of income and proceeds on the disposal of investment property. [Refer: Investment property]ifrs-fullExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatoryText blocklabelExplanation of risk management strategy related to hedge accounting [text block]Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure, Effective 2027-01-01 IFRS 19.58 DisclosuredocumentationThe explanation of the risk management strategy related to hedge accounting.ifrs-fullExplanationOfSeasonalityOrCyclicalityOfInterimOperationsTextlabelExplanation of seasonality or cyclicality of interim operationsIAS 34.16A b Disclosure, Effective 2027-01-01 IFRS 19.246 b DisclosuredocumentationThe explanatory comments about the seasonality or cyclicality of interim operations.ifrs-fullExplanationOfShareOptionsInSharebasedPaymentArrangementTextlabelDescription of share-based payment arrangementIFRS 2.45 a Disclosure, Effective 2027-01-01 IFRS 19.31 a DisclosuredocumentationThe description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Types of share-based payment arrangements [domain]] ifrs-fullExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatoryText blocklabelExplanation of significant changes in contract assets and contract liabilities [text block]IFRS 15.118 DisclosuredocumentationThe explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]ifrs-fullExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatoryText blocklabelExplanation of significant changes in net investment in finance lease [text block]IFRS 16.93 DisclosuredocumentationThe explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease]ifrs-fullExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivityTextlabelExplanation of significant decrease in level of government grants for agricultural activityIAS 41.57 c DisclosuredocumentationThe explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants]ifrs-fullExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlowsTextlabelExplanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flowsSIC 29.6 b DisclosuredocumentationThe explanation of significant terms of service concession arrangements that may affect the amount, timing and certainty of future cash flows (for example, the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined). [Refer: Service concession arrangements [domain]]

ifrs-fullExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransactionTextlabelExplanation of terms and conditions of outstanding balances for related party transactionIAS 24.18 b (i) Disclosure, Effective 2027-01-01 IFRS 19.230 b (i) DisclosuredocumentationThe explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Total for all related parties [member]]ifrs-fullExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTextlabelDescription of transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationIFRS 3.B64 l (i) Disclosure, IFRS 3.B64 l Disclosure, IFRS 3.B64 m DisclosuredocumentationThe description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]]ifrs-fullExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTextlabelExplanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive incomeIFRS 7.11A e DisclosuredocumentationThe explanation of transfers of the cumulative gain or loss within equity for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]ifrs-fullExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistanceTextlabelExplanation of unfulfilled conditions and other contingencies attaching to government assistanceIAS 20.39 c Disclosure, Effective 2027-01-01 IFRS 19.216 c DisclosuredocumentationThe explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]] ifrs-fullExplanationOfValueAssignedToKeyAssumptionTextlabelExplanation of value assigned to key assumptionIAS 36.134 f (ii) Disclosure, IAS 36.135 e (ii) DisclosuredocumentationThe explanation of the value(s) assigned to key assumption(s) on which management has based its determination of recoverable amount for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]]ifrs-fullExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenueTextlabelExplanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenueIFRS 15.120 b (ii) Disclosure, Effective 2027-01-01 IFRS 19.108 b (ii) Disclosuredocumentation IAS1The explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations as revenue. [Refer: Revenue from contracts with customers; Transaction price allocated to remaining performance obligations]documentation IFRS18The explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations as revenue. [Refer: Revenue from contracts with customers, operating; Transaction price allocated to remaining performance obligations]ifrs-fullExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTextlabelExplanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligationsIFRS 15.122 DisclosuredocumentationThe explanation of whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]

ifrs-fullExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssueTextlabelExplanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issueIFRS 7.19 Disclosure, Effective 2027-01-01 IFRS 19.55 DisclosuredocumentationThe explanation of whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue.ifrs-fullExplanationOfWhetherEntityAppliesExemptionInIAS2425TextlabelExplanation of whether entity applies exemption in IAS 24.25IAS 24.26 Disclosure, Effective 2027-01-01 IFRS 19.233 DisclosuredocumentationThe explanation of whether the entity applies the exemption in paragraph 25 of IAS 24.ifrs-fullExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledgedTextlabelExplanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateralIFRS 7.15 b DisclosuredocumentationThe explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the owner of the collateral.ifrs-fullExplanationOfWhetherParticipantsContributeToRetirementBenefitPlanTextlabelExplanation of whether participants contribute to retirement benefit planIAS 26.36 d DisclosuredocumentationThe explanation of whether participants contribute to retirement benefit plans. ifrs-fullExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTextlabelExplanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligationsIFRS 15.122 DisclosuredocumentationThe explanation of whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]ifrs-fullExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfIFRS9AtDateOfInitialApplicationOfIFRS17TextlabelExplanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at date of initial application of IFRS 17IFRS 17.C33 c DisclosuredocumentationThe explanation of why the entity came to any different conclusions in the new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at the date of initial application of IFRS 17.ifrs-fullExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModelTextlabelExplanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value modelIAS 40.78 b Disclosure, Effective 2027-01-01 IFRS 19.270 b DisclosuredocumentationThe explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]

ifrs-fullExplanationOfWhyGeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReportedTextlabelExplanation of why geographical information about revenues from external customers and non-current assets is not reportedIFRS 8.33 DisclosuredocumentationThe explanation of why geographical information about revenues from external customers and non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts, is not reported.ifrs-fullExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServicesTextlabelExplanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or servicesIFRS 15.124 b Disclosuredocumentation IAS1The explanation of why the methods used to recognise revenue from contracts with customers provide a faithful depiction of the transfer of goods or services. [Refer: Revenue from contracts with customers]documentation IFRS18The explanation of why the methods used to recognise revenue from contracts with customers provide a faithful depiction of the transfer of goods or services. [Refer: Revenue from contracts with customers, operating]ifrs-fullExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopterTextlabelExplanation of cross-reference to interim financial statement disclosures for first-time adopterIFRS 1.33 Disclosure, Effective 2027-01-01 IFRS 19.29 Disclosuredocumentation IAS1The explanation of cross-references to other published documents that include information that is material to understanding the entity's current interim period for first-time adopters of IFRSs.documentation IFRS18The explanation of cross-references to other published documents that include information that is material to understanding the entity's current interim period for first-time adopters of IFRS Accounting Standards. ifrs-fullExplanationWhenGreatestTransferActivityTookPlaceTextlabelExplanation when greatest transfer activity took placeIFRS 7.42G c (i) DisclosuredocumentationThe explanation of when the greatest transfer activity took place within a reporting period (for example, over the last five days before the end of the reporting period) throughout which the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed (for example, if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period).ifrs-fullExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncompleteTextlabelExplanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business combination is incomplete at time financial statements are authorised for issueIFRS 3.B66 DisclosuredocumentationThe explanation of which disclosures could not be made and reasons why they cannot be made if the initial accounting for the business combination is incomplete at the time that financial statements are authorised for issue. [Refer: Total for all business combinations [member]]ifrs-fullExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCostTextlabelExplanation of why fair value becomes reliable for biological assets previously measured at costIAS 41.56 b DisclosuredocumentationThe explanation of why fair value becomes reliably measurable for biological assets previously measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: At cost [member]; Biological assets; Impairment loss]

ifrs-fullExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCostTextlabelExplanation of why fair value cannot be reliably measured for biological assets, at costIAS 41.54 b Disclosure, Effective 2027-01-01 IFRS 19.274 b DisclosuredocumentationThe explanation of why fair value cannot be reliably measured for biological assets measured at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]ifrs-fullExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModelTextlabelExplanation of why fair value cannot be reliably measured for investment property, cost modelIAS 40.79 e (ii) Disclosure, Effective 2027-01-01 IFRS 19.271 e (ii) DisclosuredocumentationThe explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property]ifrs-fullExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasisTextlabelExplanation of why entity not regarded as going concern IAS 1 Expiry date 2027-01-01 IAS 1.25 Disclosure IFRS18 Effective 2027-01-01 IAS 8.6K Disclosure documentationThe explanation of the reason why the entity is not regarded as a going concern. ifrs-fullExplorationAndEvaluationAssetsMemberMemberlabelExploration and evaluation assets [member]IAS 36.127 Common practicedocumentationThis member stands for exploration and evaluation expenditures recognised as 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.ifrs-fullExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsMonetary instant, creditlabelExposure to credit risk on loan commitments and financial guarantee contractsIFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.70 Disclosure, Effective 2027-01-01 IFRS 19.71 DisclosureperiodStartLabelExposure to credit risk on loan commitments and financial guarantee contracts at beginning of periodperiodEndLabelExposure to credit risk on loan commitments and financial guarantee contracts at end of perioddocumentationThe amount of the exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Loan commitments [member]; Financial guarantee contracts [member]; Credit risk [member]] ifrs-fullExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17Monetary instantlabelExposure to risk that arises from contracts within scope of IFRS 17IFRS 17.125 a DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of the exposure to risk that arises from contracts within the scope of IFRS 17.

ifrs-fullExpropriationOfMajorAssetsByGovernmentMemberMemberlabelExpropriation of major assets by government [member]IAS 10.22 c Example, Effective 2027-01-01 IFRS 19.191 c ExampledocumentationThis member stands for expropriation of major assets by government. [Refer: Government [member]]ifrs-fullExternalCreditGradesAxisAxislabelExternal credit grades [axis]IFRS 7.35M Example, IFRS 7.IG20C Example, Effective 2027-01-01 IFRS 19.71 ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullExternalCreditGradesDomainDomain [default]labelExternal credit grades [domain]IFRS 7.35M Example, IFRS 7.IG20C Example, Effective 2027-01-01 IFRS 19.71 ExampledocumentationThis member stands for the standard value for the 'External credit grades' axis if no other member is used.ifrs-fullExternalCreditGradesMemberMemberlabelTotal for all external credit grades [member]IFRS 7.35M Example, IFRS 7.IG20C Example, Effective 2027-01-01 IFRS 19.71 ExampledocumentationThis member stands for credit grades that have been provided by external rating agencies.ifrs-fullFactoringOfReceivablesMemberMemberlabelFactoring of receivables [member]IFRS 7.B33 ExampledocumentationThis member stands for transactions in which an entity transfers its receivables to another party (the factor). ifrs-fullFactorsUsedToIdentifyEntitysReportableSegmentsTextlabelDescription of factors used to identify entity's reportable segmentsIFRS 8.22 a DisclosuredocumentationThe description of the factors used to identify the entity's reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments or a combination of factors and whether operating segments have been aggregated). [Refer: Geographical areas [domain]; Operating segments [member]; Products and services [domain]; Reportable segments [member]] ifrs-fullFairValueAsDeemedCostAxisAxislabelFair value as deemed cost [axis]IFRS 1.30 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedMonetary duration, creditlabelFair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassifiedIFRS 7.12D b DisclosuredocumentationThe fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets]ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9Monetary duration, creditlabelFair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9IFRS 7.42M b DisclosuredocumentationThe fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9Monetary duration, creditlabelFair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified as measured at amortised cost, initial application of IFRS 9IFRS 7.42M b DisclosuredocumentationThe fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]

ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfIFRS9Monetary duration, creditlabelFair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified as measured at amortised cost, initial application of IFRS 9IFRS 7.42M b DisclosuredocumentationThe fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities]ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncomeMonetary duration, creditlabelFair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive incomeExpired 2023-01-01 IFRS 7.12A e DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe fair value gains (losses) that would have been recognised in other comprehensive income if financial assets had not been reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeMonetary duration, creditlabelFair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive incomeExpired 2023-01-01 IFRS 7.12A d DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe fair value gains (losses) recognised in other comprehensive income on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLossMonetary duration, creditlabelFair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or lossExpired 2023-01-01 IFRS 7.12A e DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe fair value gains (losses) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossMonetary duration, creditlabelFair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossExpired 2023-01-01 IFRS 7.12A d DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe fair value gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]ifrs-fullFairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedMonetary duration, creditlabelFair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassifiedIFRS 7.12D b DisclosuredocumentationThe fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets]ifrs-fullFairValueHedgesMemberMemberlabelFair value hedges [member]IAS 39.86 a Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, Effective 2027-01-01 IFRS 19.60 Disclosure, Effective 2027-01-01 IFRS 19.61 Disclosure, Effective 2027-01-01 IFRS 19.62 DisclosuredocumentationThis member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Types of hedges [domain]]

ifrs-fullFairValueHierarchyDomainDomainlabelFair value hierarchy [domain]IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, Effective 2027-01-01 IFRS 19.254 e (ii) DisclosuredocumentationThis member stand for the fair value hierarchy.ifrs-fullFairValueLessCostsOfDisposalMemberMemberlabelFair value less costs of disposal [member]IAS 36.130 e DisclosuredocumentationThis member stands for the fair value less costs of disposal. The fair value less costs of disposal is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, less the incremental costs directly attributable to the disposal of an asset, excluding finance costs and income taxes.ifrs-fullFairValueModelMemberMemberlabelFair value model [member]IAS 40.32A Disclosure, IAS 40.75 a Disclosure, Effective 2027-01-01 IFRS 19.268 a DisclosuredocumentationThis member stands for measurement using the fair value model. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.ifrs-fullFairValueOfAcquiredReceivablesMonetary instant, debitlabelFair value of acquired receivablesIFRS 3.B64 h (i) DisclosuredocumentationThe fair value of receivables acquired in a business combination. [Refer: Total for all business combinations [member]]ifrs-fullFairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssetsMonetary instant, debitlabelFair value of assets representing continuing involvement in derecognised financial assetsIFRS 7.42E b DisclosuredocumentationThe fair value of assets representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial assets] ifrs-fullFairValueOfAssociatedFinancialLiabilities(Monetary) instant, creditlabelFair value of associated financial liabilitiesIFRS 7.42D d DisclosurenegatedLabelFair value of associated financial liabilitiesdocumentationThe fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]ifrs-fullFairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostMonetary instant, debitlabelFair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income categoryIFRS 7.12D a DisclosuredocumentationThe fair value of financial assets reclassified out of the fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Financial assets]ifrs-fullFairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9Monetary instant, debitlabelFair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9IFRS 7.42M a DisclosuredocumentationThe fair value of financial assets that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]ifrs-fullFairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategoryMonetary instant, debitlabelFair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost categoryIFRS 7.12D a DisclosuredocumentationThe fair value of financial assets reclassified out of the fair value other comprehensive income category so that they are measured at amortised cost. [Refer: Financial assets]

ifrs-fullFairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9Monetary instant, debitlabelFair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9IFRS 7.42M a DisclosuredocumentationThe fair value of financial assets that have been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]ifrs-fullFairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssetsMonetary instant, debitlabelFair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assetsIFRS 7.24G c DisclosuredocumentationThe fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]]ifrs-fullFairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilitiesMonetary instant, creditlabelFair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilitiesIFRS 7.24G c DisclosuredocumentationThe fair value of a financial instrument, recognised as a liability, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]] ifrs-fullFairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9Monetary instant, creditlabelFair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9IFRS 7.42M a DisclosuredocumentationThe fair value of financial liabilities that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities]ifrs-fullFairValueOfGoodsOrServicesReceivedCannotBeEstimatedReliablyTrue/FalselabelFair value of goods or services received cannot be estimated reliablyIFRS 2.49 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the entity has rebutted the presumption that the fair value of goods or services received can be estimated reliably.ifrs-fullFairValueOfInvestmentInJointVenturesWherePriceQuotationsPublishedMonetary instant, debitlabelFair value of investments in joint ventures for which there are quoted market pricesIFRS 12.21 b (iii) Disclosure, Effective 2027-01-01 IFRS 19.88 b DisclosuredocumentationThe fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Total for all joint ventures [member]; Investments in joint ventures reported in separate financial statements]ifrs-fullFairValueOfInvestmentPropertyWhenEntityAppliesCostModelMonetary instant, debitlabelFair value of investment property when entity applies cost modelIAS 40.79 e Disclosure, Effective 2027-01-01 IFRS 19.271 e DisclosuredocumentationThe amount of fair value of investment property when an entity applies the cost model to measure the investment property.

ifrs-fullFairValueOfInvestmentsInAssociatesWherePriceQuotationsPublishedMonetary instant, debitlabelFair value of investments in associates for which there are quoted market pricesIFRS 12.21 b (iii) Disclosure, Effective 2027-01-01 IFRS 19.88 b DisclosuredocumentationThe fair value of investments in associates if there are quoted market prices for the investment. [Refer: Total for all associates [member]; Investments in associates reported in separate financial statements]ifrs-fullFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeMonetary instant, debitlabelInvestments in equity instruments designated at fair value through other comprehensive incomeIFRS 7.11A c Disclosure, IFRS 7.8 h Disclosure, Effective 2027-01-01 IFRS 19.44 e (ii) DisclosuredocumentationThe amount of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]ifrs-fullFairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognitionMonetary instant, debitlabelFair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognitionIFRS 7.11B b DisclosuredocumentationThe fair value at the date of the derecognition of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]ifrs-fullFairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssetsMonetary instant, creditlabelFair value of liabilities representing continuing involvement in derecognised financial assetsIFRS 7.42E b DisclosuredocumentationThe fair value of liabilities representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial assets] ifrs-fullFairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmountMonetary instant, debitlabelFair value of property, plant and equipment materially different from carrying amountIAS 16.79 d ExampledocumentationThe fair value of property, plant and equipment when the fair value is materially different from the carrying amount. [Refer: Carrying amount [member]; Property, plant and equipment]ifrs-fullFairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatusMonetary instant, debitlabelFair value of subsidiaries that cease to be consolidated as of date of change of investment entity statusIFRS 12.9B a Disclosure, Effective 2027-01-01 IFRS 19.83 a DisclosuredocumentationThe fair value, as of the date of change of investment entity status, of subsidiaries that cease to be consolidated. [Refer: At fair value [member]; Disclosure of investment entities [text block]; Total for all subsidiaries [member]]ifrs-fullFairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyMonetary instant, debitlabelFair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entiretyIFRS 7.42D d DisclosurenetLabelNet fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entiretydocumentationThe difference between the fair value of transferred financial assets that have not been derecognised in their entirety and their associated liabilities. [Refer: Financial assets]ifrs-fullFairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstractlabelFair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]

ifrs-fullFairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyMonetary instant, debitlabelFair value of transferred financial assets that are not derecognised in their entiretyIFRS 7.42D d DisclosuredocumentationThe fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]ifrs-fullFairValueOfUnderlyingItemsForContractsWithDirectParticipationFeaturesMonetary instant, debitlabelFair value of underlying items for contracts with direct participation featuresIFRS 17.111 DisclosuredocumentationThe fair value of the underlying items for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]ifrs-fullFeeAndCommissionExpense(Monetary) duration, debitlabel IAS1Fee and commission expense IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.IE13 Example negatedTotalLabel IAS1Total fee and commission expenselabel IFRS18Fee and commission expense, operatingnegatedLabel IFRS18Fee and commission expense, operatingnegatedTotalLabel IFRS18Total fee and commission expense, operatingdocumentation IAS1The amount of expense relating to fees and commissions.documentation IFRS18The amount of expense relating to fees and commissions, in the operating category in the statement of profit or loss.ifrs-fullFeeAndCommissionExpenseAbstractlabelFee and commission expense [abstract] ifrs-fullFeeAndCommissionIncomeMonetary duration, creditlabel IAS1Fee and commission income IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.IE13 Example totalLabel IAS1Total fee and commission incomelabel IFRS18Fee and commission income, operatingtotalLabel IFRS18Total fee and commission income, operatingdocumentation IAS1The amount of income relating to fees and commissions.documentation IFRS18The amount of income relating to fees and commissions, in the operating category in the statement of profit or loss.ifrs-fullFeeAndCommissionIncomeAbstractlabelFee and commission income [abstract]ifrs-fullFeeAndCommissionIncomeExpenseMonetary duration, creditlabel IAS1Fee and commission income (expense) IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B123 b Disclosure netLabel IAS1Net fee and commission income (expense)label IFRS18Fee and commission income (expense), operatingnetLabel IFRS18Net fee and commission income (expense), operatingdocumentation IAS1The amount of income or expense relating to fees and commissions.documentation IFRS18The amount of income or expense relating to fees and commissions, in the operating category in the statement of profit or loss.ifrs-fullFeeAndCommissionIncomeExpenseAbstractlabelFee and commission income (expense) [abstract] ifrs-fullFeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLossMonetary duration, debitlabel IAS1Fee expense arising from financial liabilities not at fair value through profit or lossIFRS 7.20 c (i) Disclosure, Effective 2027-01-01 IFRS 19.56 c (i) Disclosurelabel IFRS18Fee expense arising from financial liabilities not at fair value through profit or loss, operatingdocumentation IAS1The amount of fee expense (other than the amounts included when determining the effective interest rate) arising from financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]documentation IFRS18The amount of fee expense (other than the amounts included when determining the effective interest rate) arising from financial liabilities that are not at fair value through profit or loss, in the operating category in the statement of profit or loss. [Refer: At fair value [member]; Financial liabilities]ifrs-fullFeeIncomeAndExpenseAbstractlabelFee income and expense [abstract]ifrs-fullFeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCostMonetary duration, creditlabel IAS1Fee income arising from financial assets not at fair value through profit or lossIFRS 7.20 c (i) Disclosure, Effective 2027-01-01 IFRS 19.56 c (i) Disclosurelabel IFRS18Fee income arising from financial assets not at fair value through profit or loss, operatingdocumentation IAS1The amount of fee income (other than the amounts included when determining the effective interest rate) arising from financial assets that are not at fair value through profit or loss.documentation IFRS18The amount of fee income (other than the amounts included when determining the effective interest rate) arising from financial assets that are not at fair value through profit or loss, in the operating category in the statement of profit or loss.

ifrs-fullFeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossMonetary duration, creditlabelFee income (expense) arising from financial assets or financial liabilities not at fair value through profit or lossExpired 2023-01-01 IFRS 7.20 c (i) Disclosure, Effective 2027-01-01 IFRS 19.56 c (i) DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of fee income or expense (other than the amounts included when determining the effective interest rate) arising from financial assets or financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]ifrs-fullFeeIncomeExpenseArisingFromTrustAndFiduciaryActivitiesMonetary duration, creditlabel IAS1Fee income (expense) arising from trust and fiduciary activitiesIFRS 7.20 c (ii) Disclosure, Effective 2027-01-01 IFRS 19.56 c (ii) Disclosurelabel IFRS18Fee income (expense) arising from trust and fiduciary activities, operatingdocumentation IAS1The amount of fee income and expense (other than the amounts included when determining the effective interest rate) arising from trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans and other institutions.documentation IFRS18The amount of fee income and expense (other than the amounts included when determining the effective interest rate) arising from trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans and other institutions, in the operating category in the statement of profit or loss.ifrs-fullFinalSalaryPensionDefinedBenefitPlansMemberMemberlabelFinal salary pension defined benefit plans [member]IAS 19.138 b ExampledocumentationThis member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]] ifrs-fullFinanceCosts(Monetary) duration, debitlabel IAS1Finance costsExpiry date 2027-01-01 IAS 1.82 b DisclosurenegatedLabel IAS1Finance costsdocumentationThe amount of costs associated with financing activities of the entity.ifrs-fullFinanceCostsPaidClassifiedAsOperatingActivitiesMonetary duration, creditlabel IAS1Finance costs paid, classified as operating activitiesIAS 7.31 Common practicedocumentationThe cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs]ifrs-fullFinanceIncomeMonetary duration, creditlabel IAS1Finance incomeExpiry date 2027-01-01 IAS 1.85 Common practicedocumentationThe amount of income associated with interest and other financing activities of the entity.ifrs-fullFinanceIncomeCostMonetary duration, creditlabel IAS1Finance income (cost)Expiry date 2027-01-01 IAS 1.85 Common practicedocumentationThe amount of income or cost associated with interest and other financing activities of the entity.ifrs-fullFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstractlabelFinance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]ifrs-fullFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTaxMonetary duration, creditlabelFinance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax

IAS 1 IFRS 17.82 Disclosure, IFRS 17.90 Disclosure, , Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 IFRS 17.82 Disclosure, IFRS 17.90 Disclosure, , Effective 2027-01-01 IFRS 18.94 b Disclosure documentation IAS1The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]documentation IFRS18The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses), operating; Reinsurance contracts held [member]] ifrs-fullFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTaxMonetary duration, creditlabelFinance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax IAS 1 IFRS 17.82 Disclosure, IFRS 17.90 Disclosure, , Expiry date 2027-01-01 IAS 1.91 a Disclosure IFRS18 IFRS 17.90 Disclosure, Effective 2027-01-01 IFRS 18.94 a Disclosure, IFRS 17.82 Disclosure documentation IAS1The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]documentation IFRS18The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses), operating; Reinsurance contracts held [member]]ifrs-fullFinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLossMonetary duration, creditlabel IAS1Finance income (expenses) from reinsurance contracts held recognised in profit or loss IAS 1 IFRS 17.82 Disclosure, Expiry date 2027-01-01 IAS 1.82 bc Disclosure IFRS18 IFRS 17.82 Disclosure, , Effective 2027-01-01 IFRS 18.75 c (v) Disclosure label IFRS18Finance income (expenses) from reinsurance contracts held recognised in profit or loss, operatingdocumentation IAS1The amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]documentation IFRS18The amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance finance income (expenses), operating; Reinsurance contracts held [member]] ifrs-fullFinanceIncomeOnNetInvestmentInFinanceLeaseMonetary duration, creditlabelFinance income on net investment in finance leaseIFRS 16.90 a (ii) Disclosuredocumentation IAS1The amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease]documentation IFRS18The amount of finance income on the net investment in the finance lease. [Refer: Net investment in finance lease]ifrs-fullFinanceIncomeReceivedClassifiedAsOperatingActivitiesMonetary duration, debitlabel IAS1Finance income received, classified as operating activitiesIAS 7.31 Common practicedocumentationThe cash inflow from finance income received, classified as operating activities. [Refer: Finance income]ifrs-fullFinanceLeaseReceivablesMonetary instant, debitlabelFinance lease receivables

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of receivables related to finance leases.ifrs-fullFinancialAssetsMonetary instant, debitlabelFinancial assetsIFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, IFRS 7.35N Example, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.70 Disclosure, Effective 2027-01-01 IFRS 19.71 DisclosureperiodStartLabelFinancial assets at beginning of periodperiodEndLabelFinancial assets at end of periodtotalLabelTotal financial assetsdocumentationThe amount of assets that are: (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 is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative 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 puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities] ifrs-fullFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyAfterApplyingAmendmentsMonetary instant, debitlabelFinancial assets affected by amendments to Application Guidance to section on classification of financial assets, carrying amount immediately after applying amendmentsExpiry date 2026-01-01 IFRS 9.7.2.49 b DisclosuredocumentationThe carrying amount of financial assets changed as a result of the amendments to Application Guidance to Section 4.1 of IFRS 9 (Classification of financial assets) made by Amendments to the Classification and Measurement of Financial Instruments, as determined immediately after applying the amendments. ifrs-fullFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsCarryingAmountImmediatelyBeforeApplyingAmendmentsMonetary instant, debitlabelFinancial assets affected by amendments to Application Guidance to section on classification of financial assets, carrying amount immediately before applying amendmentsExpiry date 2026-01-01 IFRS 9.7.2.49 a DisclosuredocumentationThe carrying amount of financial assets changed as a result of the amendments to Application Guidance to Section 4.1 of IFRS 9 (Classification of financial assets) made by Amendments to the Classification and Measurement of Financial Instruments, as determined immediately before applying the amendments.ifrs-fullFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyAfterApplyingAmendmentsTextlabelFinancial assets affected by amendments to Application Guidance to section on classification of financial assets, measurement category immediately after applying amendmentsExpiry date 2026-01-01 IFRS 9.7.2.49 b DisclosuredocumentationThe measurement category of financial assets changed as a result of the amendments to Application Guidance to Section 4.1 of IFRS 9 (Classification of financial assets) made by Amendments to the Classification and Measurement of Financial Instruments, as determined immediately after applying the amendments.ifrs-fullFinancialAssetsAffectedByAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMeasurementCategoryImmediatelyBeforeApplyingAmendmentsTextlabelFinancial assets affected by amendments to Application Guidance to section on classification of financial assets, measurement category immediately before applying amendmentsExpiry date 2026-01-01 IFRS 9.7.2.49 a DisclosuredocumentationThe measurement category of financial assets changed as a result of the amendments to Application Guidance to Section 4.1 of IFRS 9 (Classification of financial assets) made by Amendments to the Classification and Measurement of Financial Instruments, as determined immediately before applying the amendments.

ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendmentsMonetary instant, debitlabelFinancial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendmentsIFRS 9.7.2.34 b DisclosuredocumentationThe carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendmentsMonetary instant, debitlabelFinancial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendmentsIFRS 9.7.2.34 a DisclosuredocumentationThe carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendmentsTextlabelFinancial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendmentsIFRS 9.7.2.34 b DisclosuredocumentationThe measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendmentsTextlabelFinancial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendmentsIFRS 9.7.2.34 a DisclosuredocumentationThe measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments. ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendmentsMonetary instant, debitlabelFinancial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendmentsIFRS 9.7.2.42 b DisclosuredocumentationThe carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendmentsMonetary instant, debitlabelFinancial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendmentsIFRS 9.7.2.42 a DisclosuredocumentationThe carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendmentsTextlabelFinancial assets affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendmentsIFRS 9.7.2.42 a DisclosuredocumentationThe classification of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendmentsTextlabelFinancial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendmentsIFRS 9.7.2.42 b DisclosuredocumentationThe measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendmentsTextlabelFinancial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendmentsIFRS 9.7.2.42 a DisclosuredocumentationThe measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.

ifrs-fullFinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountAfterRedesignationMonetary instant, debitlabelFinancial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignationIFRS 17.C32 b (ii) DisclosuredocumentationThe carrying amount, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.ifrs-fullFinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountImmediatelyBeforeRedesignationMonetary instant, debitlabelFinancial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignationIFRS 17.C32 b (i) DisclosuredocumentationThe carrying amount, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.ifrs-fullFinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryAfterRedesignationTextlabelFinancial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignationIFRS 17.C32 b (ii) DisclosuredocumentationThe measurement category, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.ifrs-fullFinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignationTextlabelFinancial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignationIFRS 17.C32 b (i) DisclosuredocumentationThe measurement category, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.ifrs-fullFinancialAssetsAtAmortisedCostMonetary instant, debitlabelFinancial assets at amortised costIFRS 7.8 f Disclosure, Effective 2027-01-01 IFRS 19.44 c DisclosuredocumentationThe amount of financial assets 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 adjusted for any impairment. [Refer: Financial assets] ifrs-fullFinancialAssetsAtAmortisedCostCategoryMemberMemberlabelFinancial assets at amortised cost, category [member]IFRS 7.8 f Disclosure, Effective 2027-01-01 IFRS 19.44 c DisclosuredocumentationThis member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost]ifrs-fullFinancialAssetsAtAmortisedCostMemberMemberlabelFinancial assets at amortised cost, class [member]IFRS 7.B2 a Disclosure, Effective 2026-01-01 IFRS 7.20B Disclosure, Effective 2027-01-01 IFRS 19.56A DisclosuredocumentationThis member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]ifrs-fullFinancialAssetsAtFairValueMonetary instant, debitlabelFinancial assets, at fair valueIFRS 7.25 DisclosuredocumentationThe fair value of financial assets. [Refer: At fair value [member]; Financial assets]ifrs-fullFinancialAssetsAtFairValueMemberMemberlabelFinancial assets at fair value, class [member]IFRS 7.B2 a DisclosuredocumentationThis member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]ifrs-fullFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeMonetary instant, debitlabelFinancial assets at fair value through other comprehensive incomeIFRS 7.8 h Disclosure, Effective 2027-01-01 IFRS 19.44 e DisclosuretotalLabelTotal financial assets at fair value through other comprehensive incomedocumentationThe amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income]ifrs-fullFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstractlabelFinancial assets at fair value through other comprehensive income [abstract]

ifrs-fullFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberMemberlabelFinancial assets at fair value through other comprehensive income, category [member]IFRS 7.8 h Disclosure, Effective 2027-01-01 IFRS 19.44 e DisclosuredocumentationThis member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets at fair value through other comprehensive income]ifrs-fullFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeClassMemberMemberlabelFinancial assets at fair value through other comprehensive income, class [member]Effective 2027-01-01 IFRS 19.56A Disclosure, Effective 2026-01-01 IFRS 7.20B DisclosuredocumentationThis member stands for the financial assets measured at fair value through other comprehensive income class. [Refer: Financial assets at fair value through other comprehensive income]ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMonetary instant, debitlabelFinancial assets at fair value through profit or lossIFRS 7.8 a Disclosure, Effective 2027-01-01 IFRS 19.44 a DisclosuretotalLabelTotal financial assets at fair value through profit or lossdocumentationThe amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossAbstractlabelFinancial assets at fair value through profit or loss [abstract]ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberMemberlabelFinancial assets at fair value through profit or loss, category [member]IFRS 7.8 a Disclosure, Effective 2027-01-01 IFRS 19.44 a DisclosuredocumentationThis member stands for the financial assets at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingMonetary instant, debitlabelFinancial assets at fair value through profit or loss, classified as held for trading IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss, mandatorily measured at fair value]ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMemberMemberlabelFinancial assets at fair value through profit or loss, classified as held for trading, category [member]Expired 2023-01-01 IFRS 7.8 a DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThis member stands for the financial assets at fair value through profit or loss classified as held for trading category. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionMonetary instant, debitlabelFinancial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyIFRS 7.8 a DisclosuredocumentationThe amount of financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial assets at fair value through profit or loss]ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMemberMemberlabelFinancial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]IFRS 7.8 a DisclosuredocumentationThis member stands for the financial assets at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueMonetary instant, debitlabelFinancial assets at fair value through profit or loss, mandatorily measured at fair valueIFRS 7.8 a DisclosuredocumentationThe amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss]ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMemberMemberlabelFinancial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]IFRS 7.8 a DisclosuredocumentationThis member stands for the financial assets mandatorily measured at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTradingMonetary instant, debitlabelFinancial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsMonetary instant, debitlabelFinancial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instrumentsIFRS 7.8 a DisclosuredocumentationThe amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments, as described in paragraph 33A of IAS 32. [Refer: Financial assets at fair value through profit or loss]ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMemberMemberlabelFinancial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, category [member]IFRS 7.8 a DisclosuredocumentationThis member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]

ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesMonetary instant, debitlabelFinancial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilitiesIFRS 7.8 a DisclosuredocumentationThe amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities, as described in paragraph 3.3.5 of IFRS 9. [Refer: Financial assets at fair value through profit or loss]ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMemberMemberlabelFinancial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, category [member]IFRS 7.8 a DisclosuredocumentationThis member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]ifrs-fullFinancialAssetsAvailableforsaleMonetary instant, debitlabelFinancial assets available-for-saleExpired 2023-01-01 IFRS 7.8 d DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables; (b) held-to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments] ifrs-fullFinancialAssetsAvailableforsaleCategoryMemberMemberlabelFinancial assets available-for-sale, category [member]Expired 2023-01-01 IFRS 7.8 d DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThis member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale]ifrs-fullFinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9Monetary instant, debitlabelFinancial assets, carrying amount immediately after initial application of IFRS 9IFRS 7.42I b DisclosuredocumentationThe carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]ifrs-fullFinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9Monetary instant, debitlabelFinancial assets, carrying amount immediately before initial application of IFRS 9IFRS 7.42I a DisclosuredocumentationThe carrying amount of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets]ifrs-fullFinancialAssetsCollectivelyAssessedForCreditLossesMemberMemberlabelFinancial assets collectively assessed for credit losses [member]Expired 2023-01-01 IFRS 7.37 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThis member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets]ifrs-fullFinancialAssetsDesignatedAsMeasuredAtFairValueAbstractlabelFinancial assets designated as measured at fair value through profit or loss [abstract]

ifrs-fullFinancialAssetsHeldForManagingLiquidityRiskMonetary instant, debitlabelFinancial assets held for managing liquidity riskIFRS 7.B11E DisclosuredocumentationThe amount of financial assets held for managing liquidity risk (for example, financial assets that are readily saleable or expected to generate cash inflows to meet cash outflows on financial liabilities). [Refer: Liquidity risk [member]; Financial assets; Financial liabilities]ifrs-fullFinancialAssetsImpairedMemberMemberlabelFinancial assets impaired [member]Expired 2023-01-01 IFRS 7.37 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThis member stands for financial assets that have been impaired. [Refer: Financial assets]ifrs-fullFinancialAssetsIndividuallyAssessedForCreditLossesMemberMemberlabelFinancial assets individually assessed for credit losses [member]Expired 2023-01-01 IFRS 7.37 b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThis member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets]ifrs-fullFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMonetary instant, debitlabelFinancial assets measured at fair value through other comprehensive incomeIFRS 7.8 h Disclosure, Effective 2027-01-01 IFRS 19.44 e (i) DisclosuredocumentationThe amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets] ifrs-fullFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstractlabelFinancial assets measured at fair value through other comprehensive income [abstract]ifrs-fullFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMemberMemberlabelFinancial assets measured at fair value through other comprehensive income, category [member]IFRS 7.8 h Disclosure, Effective 2027-01-01 IFRS 19.44 e (i) DisclosuredocumentationThis member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets measured at fair value through other comprehensive income]ifrs-fullFinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9TextlabelFinancial assets, measurement category immediately after initial application of IFRS 9IFRS 7.42I b DisclosuredocumentationThe measurement category of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]ifrs-fullFinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9TextlabelFinancial assets, measurement category immediately before initial application of IFRS 9IFRS 7.42I a DisclosuredocumentationThe measurement category of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets]ifrs-fullFinancialAssetsNeitherPastDueNorImpairedMemberMemberlabelFinancial assets neither past due nor impaired [member]Expired 2023-01-01 IFRS 7.37 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThis member stands for financial assets that are neither past due nor impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]

ifrs-fullFinancialAssetsOutsideScopeOfIFRS7MemberMemberlabelFinancial assets outside scope of IFRS 7, class [member]IFRS 7.B2 b DisclosuredocumentationThis member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]ifrs-fullFinancialAssetsPastDueButNotImpairedMemberMemberlabelFinancial assets past due but not impaired [member]Expired 2023-01-01 IFRS 7.37 a DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThis member stands for financial assets that are past due but not impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]ifrs-fullFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilitiesMonetary instant, debitlabelFinancial assets pledged as collateral for liabilities or contingent liabilitiesIFRS 7.14 a Disclosure, Effective 2027-01-01 IFRS 19.51 a DisclosuredocumentationThe amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9. [Refer: Classes of contingent liabilities [domain]; Financial assets]ifrs-fullFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9Monetary instant, debitlabelFinancial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9IFRS 7.42I c DisclosuredocumentationThe amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] ifrs-fullFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9Monetary instant, debitlabelFinancial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9IFRS 7.42I c DisclosuredocumentationThe amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]ifrs-fullFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9Monetary instant, debitlabelFinancial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9IFRS 7.42I c DisclosuredocumentationThe amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]ifrs-fullFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValueMonetary instant, debitlabelFinancial assets reclassified out of available-for-sale financial assets, at fair valueExpired 2023-01-01 IFRS 7.12A b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe fair value of financial assets that have been reclassified out of the available-for-sale category. [Refer: At fair value [member]; Financial assets, at fair value]

ifrs-fullFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmountMonetary instant, debitlabelFinancial assets reclassified out of available-for-sale financial assets, carrying amountExpired 2023-01-01 IFRS 7.12A b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets]ifrs-fullFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValueMonetary instant, debitlabelFinancial assets reclassified out of financial assets at fair value through profit or loss, at fair valueExpired 2023-01-01 IFRS 7.12A b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe fair value of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]ifrs-fullFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmountMonetary instant, debitlabelFinancial assets reclassified out of financial assets at fair value through profit or loss, carrying amountExpired 2023-01-01 IFRS 7.12A b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe carrying amount of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]ifrs-fullFinancialAssetsRecognisedAsOfAcquisitionDateMonetary instant, debitlabelFinancial assets recognised as of acquisition dateIFRS 3.B64 i Example, IFRS 3.IE72 Example, Effective 2027-01-01 IFRS 19.35 g ExampledocumentationThe amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Total for all business combinations [member]] ifrs-fullFinancialAssetsSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsGrossCarryingAmountMonetary instant, debitlabelFinancial assets subject to contractual terms based on contingent event that could change amount of contractual cash flows, gross carrying amountEffective 2027-01-01 IFRS 19.56B c Disclosure, Effective 2026-01-01 IFRS 7.20C c DisclosuredocumentationThe gross carrying amount of financial assets with contractual terms that could change the amount of contractual cash flows on the occurrence (or non-occurrence) of a contingent event that does not relate directly to changes in basic lending risks and costs.ifrs-fullFinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancementsMonetary instant, debitlabelFinancial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancementsExpired 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.IG29 c ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe fair value of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets; Impairment loss]ifrs-fullFinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignatedMonetary instant, debitlabelFinancial assets that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designatedIFRS 9.7.2.34 c DisclosuredocumentationThe amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]

ifrs-fullFinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfIFRS17ThatAreNoLongerSoDesignatedMonetary instant, debitlabelFinancial assets that were designated as measured at fair value through profit or loss before application of IFRS 17 that are no longer so designatedIFRS 17.C32 c DisclosuredocumentationThe carrying amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 that are no longer so designated after application of IFRS 17.ifrs-fullFinancialAssetsWhichDoNotQualifyForDerecognitionAxisAxislabelTransferred financial assets that are not derecognised in their entirety [axis]IFRS 7.42D Disclosure, Effective 2027-01-01 IFRS 19.73 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullFinancialAssetsWhichDoNotQualifyForDerecognitionDomainDomain [default]labelTransferred financial assets that are not derecognised in their entirety [domain]IFRS 7.42D Disclosure, Effective 2027-01-01 IFRS 19.73 DisclosuredocumentationThis 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]ifrs-fullFinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeaturesMonetary instant, debitlabelFinancial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment featuresIFRS 7.42S DisclosuredocumentationThe amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the exception for prepayment features. [Refer: Financial assets] ifrs-fullFinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElementMonetary instant, debitlabelFinancial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money elementIFRS 7.42R DisclosuredocumentationThe amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the requirements related to the modification of the time value of money element. [Refer: Financial assets]ifrs-fullFinancialAssetsWithContingentFeaturesAxisAxislabelFinancial assets with contingent features [axis]Effective 2026-01-01 IFRS 7.20B Disclosure, Effective 2027-01-01 IFRS 19.56A DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullFinancialAssetsWithContingentFeaturesDomainDomain [default]labelFinancial assets with contingent features [domain]Effective 2026-01-01 IFRS 7.20B Disclosure, Effective 2027-01-01 IFRS 19.56A DisclosuredocumentationThis member stands for the financial assets with contractual terms that could change the amount of contractual cash flows on the occurrence (or non-occurrence) of a contingent event that does not relate directly to changes in basic lending risks and costs.ifrs-fullFinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModificationMonetary duration, debitlabelFinancial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modificationIFRS 7.35J a DisclosuredocumentationThe amortised cost before the modification of financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]

ifrs-fullFinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLossMonetary duration, creditlabelFinancial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)IFRS 7.35J a DisclosuredocumentationThe net modification gain (loss) on financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]ifrs-fullFinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmountMonetary instant, debitlabelFinancial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amountIFRS 7.35J b DisclosuredocumentationThe gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses. [Refer: Financial assets]ifrs-fullFinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstandingMonetary instant, debitlabelFinancial assets written off during reporting period and still subject to enforcement activity, contractual amount outstandingIFRS 7.35L DisclosuredocumentationThe contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity. [Refer: Financial assets] ifrs-fullFinancialEffectOfChangesInAccountingPolicyMemberMemberlabelIncrease (decrease) due to changes in accounting policy [member]IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, Effective 2027-01-01 IFRS 19.178 f (i) Disclosure, Effective 2027-01-01 IFRS 19.179 c (i) DisclosuredocumentationThis member stands for the financial effect of changes in accounting policy.ifrs-fullFinancialEffectOfCorrectionsOfAccountingErrorsMemberMemberlabelIncrease (decrease) due to corrections of prior period errors [member]IAS 8.49 b (i) Disclosure, IAS 8.49 c Disclosure, Effective 2027-01-01 IFRS 19.186 b (i) Disclosure, Effective 2027-01-01 IFRS 19.186 c DisclosuredocumentationThis member stands for the financial effect of corrections of prior period errors.ifrs-fullFinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxisAxislabelFinancial effect of transition from previous GAAP to IFRSs [axis]IFRS 1.24 Disclosure, Effective 2027-01-01 IFRS 19.24 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullFinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMemberMemberlabelFinancial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]IFRS 13.B36 e ExampledocumentationThis member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.ifrs-fullFinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMemberMemberlabelFinancial forecast of profit (loss) for cash-generating unit, measurement input [member]IFRS 13.B36 e ExampledocumentationThis member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.

ifrs-fullFinancialGuaranteeContractsMemberMemberlabelFinancial guarantee contracts [member]IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure, Effective 2027-01-01 IFRS 19.67 Disclosure, Effective 2027-01-01 IFRS 19.71 DisclosuredocumentationThis member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.ifrs-fullFinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMemberMemberlabelFinancial instruments credit-impaired after purchase or origination [member]IFRS 7.35H b (ii) Disclosure, IFRS 7.35M b (ii) Disclosure, Effective 2027-01-01 IFRS 19.66 b (ii) Disclosure, Effective 2027-01-01 IFRS 19.71 b (ii) DisclosuredocumentationThis member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]]ifrs-fullFinancialInstrumentsCreditimpairedMemberMemberlabelFinancial instruments credit-impaired [member]IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.71 DisclosuredocumentationThis member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [domain]]ifrs-fullFinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueMonetary instantlabelFinancial instruments designated as hedging instruments, at fair valueExpired 2023-01-01 IFRS 7.22 b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Classes of financial instruments [domain]; Financial assets; Financial liabilities] ifrs-fullFinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxisAxislabelFinancial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis]IFRS 7.24G DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullFinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskDomainDomain [default]labelFinancial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [domain]IFRS 7.24G DisclosuredocumentationThis member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of these instruments. It also represents the standard value for the 'Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk' axis if no other member is used. [Refer: Classes of financial instruments [domain]; Credit risk [member]]ifrs-fullFinancialInstrumentsNotCreditimpairedMemberMemberlabelFinancial instruments not credit-impaired [member]IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.71 DisclosuredocumentationThis member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [domain]]ifrs-fullFinancialInstrumentsPurchasedOrOriginatedCreditimpairedMemberMemberlabelFinancial instruments purchased or originated credit-impaired [member]IFRS 7.35H c Disclosure, IFRS 7.35M c Disclosure, Effective 2027-01-01 IFRS 19.66 c Disclosure, Effective 2027-01-01 IFRS 19.71 c DisclosuredocumentationThis member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]]

ifrs-fullFinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets(Monetary) instant, creditlabelFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assetsIFRS 7.13C d (i) Example, IFRS 7.IG40D ExamplenegatedLabelFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assetsdocumentationThe amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial assets. [Refer: Financial assets]ifrs-fullFinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities(Monetary) instant, debitlabelFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesIFRS 7.13C d (i) Example, IFRS 7.IG40D ExamplenegatedLabelFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesdocumentationThe amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial liabilities. [Refer: Financial liabilities]ifrs-fullFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognitionMonetary instantlabelFinancial instruments whose fair value previously could not be reliably measured at time of derecognitionExpired 2023-01-01 IFRS 7.30 e DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Classes of financial instruments [domain]] ifrs-fullFinancialLiabilitiesMonetary instant, creditlabelFinancial liabilitiesIFRS 7.25 DisclosureperiodStartLabelFinancial liabilities at beginning of periodperiodEndLabelFinancial liabilities at end of periodtotalLabelTotal financial liabilitiesdocumentationThe amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative 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, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]]

ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendmentsMonetary instant, creditlabelFinancial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendmentsIFRS 9.7.2.34 b DisclosuredocumentationThe carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendmentsMonetary instant, creditlabelFinancial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendmentsIFRS 9.7.2.34 a DisclosuredocumentationThe carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendmentsTextlabelFinancial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendmentsIFRS 9.7.2.34 b DisclosuredocumentationThe measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendmentsTextlabelFinancial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendmentsIFRS 9.7.2.34 a DisclosuredocumentationThe measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendmentsMonetary instant, creditlabelFinancial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendmentsIFRS 9.7.2.42 b DisclosuredocumentationThe carrying amount of financial liabilities affected by amendments to IFRS 9 made by IFRS 17, after applying the amendments.ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendmentsMonetary instant, creditlabelFinancial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendmentsIFRS 9.7.2.42 a DisclosuredocumentationThe carrying amount of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendmentsTextlabelFinancial liabilities affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendmentsIFRS 9.7.2.42 a DisclosuredocumentationThe classification of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.

ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendmentsTextlabelFinancial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendmentsIFRS 9.7.2.42 b DisclosuredocumentationThe measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendmentsTextlabelFinancial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendmentsIFRS 9.7.2.42 a DisclosuredocumentationThe measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.ifrs-fullFinancialLiabilitiesAtAmortisedCostMonetary instant, creditlabelFinancial liabilities at amortised costIFRS 7.8 g Disclosure, Effective 2027-01-01 IFRS 19.44 d DisclosuredocumentationThe 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. [Refer: Financial liabilities]ifrs-fullFinancialLiabilitiesAtAmortisedCostCategoryMemberMemberlabelFinancial liabilities at amortised cost, category [member]IFRS 7.8 g Disclosure, Effective 2027-01-01 IFRS 19.44 d DisclosuredocumentationThis member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost]ifrs-fullFinancialLiabilitiesAtAmortisedCostMemberMemberlabelFinancial liabilities at amortised cost, class [member]IFRS 7.B2 a Disclosure, Effective 2026-01-01 IFRS 7.20B Disclosure, Effective 2027-01-01 IFRS 19.56A DisclosuredocumentationThis member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost] ifrs-fullFinancialLiabilitiesAtFairValueMonetary instant, creditlabelFinancial liabilities, at fair valueIFRS 7.25 DisclosuredocumentationThe fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]ifrs-fullFinancialLiabilitiesAtFairValueMemberMemberlabelFinancial liabilities at fair value, class [member]IFRS 7.B2 a DisclosuredocumentationThis member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]]ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossMonetary instant, creditlabelFinancial liabilities at fair value through profit or lossIFRS 7.8 e Disclosure, Effective 2027-01-01 IFRS 19.44 b DisclosuretotalLabelTotal financial liabilities at fair value through profit or lossdocumentationThe amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as an accounting mismatch) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with aumented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities]

ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractlabelFinancial liabilities at fair value through profit or loss [abstract]ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMemberMemberlabelFinancial liabilities at fair value through profit or loss, category [member]IFRS 7.8 e Disclosure, Effective 2027-01-01 IFRS 19.44 b DisclosuredocumentationThis member stands for the financial liabilities at fair value through profit or loss category. [Refer: Financial liabilities at fair value through profit or loss]ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingMonetary instant, creditlabelFinancial liabilities at fair value through profit or loss that meet definition of held for tradingIFRS 7.8 e Disclosure, Effective 2027-01-01 IFRS 19.44 b (ii) DisclosuredocumentationThe amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss]ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionMonetary instant, creditlabelFinancial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyIFRS 7.8 e Disclosure, Effective 2027-01-01 IFRS 19.44 b (i) DisclosuredocumentationThe amount of financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial liabilities at fair value through profit or loss] ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMemberMemberlabelFinancial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]IFRS 7.8 e Disclosure, Effective 2027-01-01 IFRS 19.44 b (i) DisclosuredocumentationThis member stands for the financial liabilities at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMemberMemberlabelFinancial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]IFRS 7.8 e Disclosure, Effective 2027-01-01 IFRS 19.44 b (ii) DisclosuredocumentationThis member stands for the financial liabilities at fair value through profit or loss that meet the definition of held for trading category. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]ifrs-fullFinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9Monetary instant, creditlabelFinancial liabilities, carrying amount immediately after initial application of IFRS 9IFRS 7.42I b DisclosuredocumentationThe carrying amount of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]ifrs-fullFinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9Monetary instant, creditlabelFinancial liabilities, carrying amount immediately before initial application of IFRS 9IFRS 7.42I a DisclosuredocumentationThe carrying amount of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities]

ifrs-fullFinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9TextlabelFinancial liabilities, measurement category immediately after initial application of IFRS 9IFRS 7.42I b DisclosuredocumentationThe measurement category of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]ifrs-fullFinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9TextlabelFinancial liabilities, measurement category immediately before initial application of IFRS 9IFRS 7.42I a DisclosuredocumentationThe measurement category of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities]ifrs-fullFinancialLiabilitiesOutsideScopeOfIFRS7MemberMemberlabelFinancial liabilities outside scope of IFRS 7, class [member]IFRS 7.B2 b DisclosuredocumentationThis member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]ifrs-fullFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9Monetary instant, creditlabelFinancial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9IFRS 7.42I c DisclosuredocumentationThe amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss] ifrs-fullFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9Monetary instant, creditlabelFinancial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9IFRS 7.42I c DisclosuredocumentationThe amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to the requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]ifrs-fullFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9Monetary instant, creditlabelFinancial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9IFRS 7.42I c DisclosuredocumentationThe amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]ifrs-fullFinancialLiabilitiesReclassifiedIntoEquityMonetary durationlabelFinancial liabilities reclassified into equity

IAS 1 Effective 2027-01-01 IFRS 7.19B Disclosure, Expiry date 2027-01-01 IAS 1.80A Disclosure IFRS18 Effective 2027-01-01 IFRS 7.19B Disclosure commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentationThe amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities]ifrs-fullFinancialLiabilitiesRecognisedAsOfAcquisitionDate(Monetary) instant, creditlabelFinancial liabilities recognised as of acquisition dateIFRS 3.B64 i Example, IFRS 3.IE72 Example, Effective 2027-01-01 IFRS 19.35 g ExamplenegatedLabelFinancial liabilities recognised as of acquisition datedocumentationThe amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Total for all business combinations [member]] ifrs-fullFinancialLiabilitiesSubjectToContractualTermsBasedOnContingentEventThatCouldChangeAmountOfContractualCashFlowsAmortisedCostMonetary instant, creditlabelFinancial liabilities subject to contractual terms based on contingent event that could change amount of contractual cash flows, amortised cost IAS 1 Effective 2026-01-01 IFRS 7.20C c Disclosure, Effective 2027-01-01 IFRS 19.56B c Disclosure IFRS18 Effective 2027-01-01 IFRS 19.56B c Disclosure, Effective 2026-01-01 IFRS 7.20C c Disclosure documentationThe amortised cost of financial liabilities with contractual terms that could change the amount of contractual cash flows on the occurrence (or non-occurrence) of a contingent event that does not relate directly to changes in basic lending risks and costs.ifrs-fullFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsForWhichSuppliersHaveReceivedPaymentMemberMemberlabelFinancial liabilities that are part of supplier finance arrangements for which suppliers have received payment [member]IAS 7.44H b (ii) Disclosure, Effective 2027-01-01 IFRS 19.168 b (ii) DisclosuredocumentationThis member stands for financial liabilities that are part of a supplier finance arrangement for which suppliers have already received payment from the finance providers.ifrs-fullFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsMemberMemberlabelFinancial liabilities that are part of supplier finance arrangements [member]IAS 7.44H b (i) Disclosure, Effective 2027-01-01 IFRS 19.168 b (i) DisclosuredocumentationThis member stands for financial liabilities that are part of a supplier finance arrangement.ifrs-fullFinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignatedMonetary instant, creditlabelFinancial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designatedIFRS 9.7.2.34 c DisclosuredocumentationThe amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]

ifrs-fullFinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9MadeByIFRS17ButAreNoLongerSoDesignatedMonetary instant, creditlabelFinancial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designatedIFRS 9.7.2.42 c DisclosuredocumentationThe carrying amount of any financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss]ifrs-fullFinancialLiabilitiesWithContingentFeaturesAxisAxislabelFinancial liabilities with contingent features [axis] IAS 1 Effective 2027-01-01 IFRS 19.56A Disclosure, Effective 2026-01-01 IFRS 7.20B Disclosure IFRS18 Effective 2026-01-01 IFRS 7.20B Disclosure, Effective 2027-01-01 IFRS 19.56A Disclosure documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullFinancialLiabilitiesWithContingentFeaturesDomainDomain [default]labelFinancial liabilities with contingent features [domain]Effective 2026-01-01 IFRS 7.20B Disclosure, Effective 2027-01-01 IFRS 19.56A DisclosuredocumentationThis member stands for the financial liabilities with contractual terms that could change the amount of contractual cash flows on the occurrence (or non-occurrence) of a contingent event that does not relate directly to changes in basic lending risks and costs. ifrs-fullFinancialResultOperatingMonetary duration, creditlabel IFRS18Financial result, operatingEffective 2027-01-01 IFRS 18.B123 d DisclosurenetLabel IFRS18Net financial result, operatingdocumentation IFRS18The amount of investment income minus insurance finance income and expenses, in the operating category in the statement of profit or loss.ifrs-fullFinancialRiskMemberMemberlabelFinancial risk [member]IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 DisclosuredocumentationThis member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract.ifrs-fullFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrencyTrue/FalselabelFinancial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currencyIAS 29.39 a Disclosure, Effective 2027-01-01 IFRS 19.241 a DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the 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.

ifrs-fullFinancialStatementsComplyWithIFRSAccountingStandardsAndRequirementsInIFRS19True/FalselabelFinancial statements comply with IFRS Accounting Standards and requirements in IFRS 19Effective 2027-01-01 IFRS 19.20 DisclosuredocumentationIndicates (true false) whether the financial statements comply with requirements of IFRS 19 and all applicable requirements in other IFRS Accounting Standards.ifrs-fullFinancialStatementsComplyWithIFRSsTrue/FalselabelFinancial statements comply with IFRSs IAS 1 Expiry date 2027-01-01 IAS 1.16 Disclosure IFRS18 Effective 2027-01-01 IAS 8.6B Disclosure commentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentation IAS1Indicates (true false) whether the financial statements comply with all the requirements of IFRSs.documentation IFRS18Indicates (true false) whether the financial statements comply with all the requirements of IFRS Accounting Standards.ifrs-fullFinancialStatementsForPreviousPeriodsNotPresentedTrue/FalselabelFinancial statements for previous periods not presentedIFRS 1.28 Disclosure, Effective 2027-01-01 IFRS 19.27 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether, in the entity's first IFRS financial statements, the entity did not present financial statements for previous periods. ifrs-fullFinancingCategoryInProfitOrLossAbstractlabel IFRS18Financing category in profit or loss [abstract]ifrs-fullFinancingCategoryMemberMemberlabel IFRS18Financing category [member]Effective 2027-01-01 IFRS 18.65 a (ii) Disclosuredocumentation IFRS18This member stands for financing category in the statement of profit or loss.ifrs-fullFinishedGoodsMonetary instant, debitlabelCurrent finished goods IAS 1 IAS 2.37 Common practice, Effective 2027-01-01 IFRS 19.B9 c Example, Expiry date 2027-01-01 IAS 1.78 c Example IFRS18 IAS 2.37 Common practice, , Effective 2027-01-01 IFRS 18.B111 c Example documentationA classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories]ifrs-fullFirstinFirstoutMemberMemberlabelFirst-in, first-out [member]IAS 2.36 a Disclosure, Effective 2027-01-01 IFRS 19.164 a DisclosuredocumentationThis member stands for the first-in, first-out (FIFO) cost formula method of inventory measurement.ifrs-fullFiveYearsBeforeReportingYearMemberMemberlabelFive years before reporting year [member]IFRS 17.130 DisclosuredocumentationThis member stands for a year that ended five years before the end of the reporting year.ifrs-fullFixedInterestRateMemberMemberlabelFixed interest rate [member]IFRS 7.39 Common practicedocumentationThis member stands for a fixed interest rate. [Refer: Interest rate risk [member]]ifrs-fullFixedpriceContractsMemberMemberlabelFixed-price contracts [member]IFRS 15.B89 d Example, Effective 2027-01-01 IFRS 19.103 d ExampledocumentationThis member stands for fixed-price contracts with customers.

ifrs-fullFixturesAndFittingsMonetary instant, debitlabelFixtures and fittingsIAS 16.37 g ExampledocumentationThe amount of fixtures and fittings, not permanently attached to real property, used in the entity's operations.ifrs-fullFixturesAndFittingsMemberMemberlabelFixtures and fittings [member]IAS 16.37 g ExampledocumentationThis 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]ifrs-fullFlatSalaryPensionDefinedBenefitPlansMemberMemberlabelFlat salary pension defined benefit plans [member]IAS 19.138 b ExampledocumentationThis member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]ifrs-fullFloatingInterestRateMemberMemberlabelFloating interest rate [member]IFRS 7.39 Common practicedocumentationThis member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]ifrs-fullForeignCountriesMemberMemberlabelForeign countries [member]IFRS 8.33 a Disclosure, IFRS 8.33 b DisclosuredocumentationThis member stands for countries outside the entity's country of domicile. [Refer: Country of domicile [member]]ifrs-fullForeignExchangeGainMonetary duration, creditlabelForeign exchange gain IAS 1 IAS 21.52 a Disclosure, Effective 2027-01-01 IFRS 19.218 a Disclosure, Expiry date 2027-01-01 IAS 1.35 Disclosure IFRS18 IAS 21.52 a Disclosure, , Effective 2027-01-01 IFRS 18.B28 Example, Effective 2027-01-01 IFRS 19.218 a Disclosure documentationThe gross gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)] ifrs-fullForeignExchangeGainLossAbstractlabelForeign exchange gain (loss) [abstract]ifrs-fullForeignExchangeLoss(Monetary) duration, debitlabelForeign exchange loss IAS 1 IAS 21.52 a Disclosure, , Effective 2027-01-01 IFRS 19.218 a Disclosure, Expiry date 2027-01-01 IAS 1.35 Disclosure IFRS18 IAS 21.52 a Disclosure, Effective 2027-01-01 IFRS 18.B28 Example, Effective 2027-01-01 IFRS 19.218 a Disclosure negatedLabelForeign exchange lossdocumentationThe gross loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]ifrs-fullForeignExchangeRatesAbstractlabelForeign exchange rates [abstract]ifrs-fullForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyAxisAxislabelForeign operations whose functional currency is not exchangeable into presentation currency [axis]Effective 2027-01-01 IFRS 19.224 b Disclosure, IAS 21.A20 b DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyDomainDomain [default]labelForeign operations whose functional currency is not exchangeable into presentation currency [domain]Effective 2027-01-01 IFRS 19.224 b Disclosure, IAS 21.A20 b DisclosuredocumentationThis member stands for the standard value of the Foreign operations whose functional currency is not exchangeable into presentation currency axis if no other member is used.

ifrs-fullForwardContractMemberMemberlabelForward contract [member] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.ifrs-fullFourYearsBeforeReportingYearMemberMemberlabelFour years before reporting year [member]IFRS 17.130 DisclosuredocumentationThis member stands for a year that ended four years before the end of the reporting year.ifrs-fullFranchiseFeeIncomeMonetary duration, creditlabel IAS1Franchise fee income IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Franchise fee income, operatingdocumentation IAS1The amount of income arising from franchise fees.documentation IFRS18The amount of income arising from franchise fees, in the operating category in the statement of profit or loss.ifrs-fullFranchisesMemberMemberlabelFranchises [member]IAS 38.119 Common practicedocumentationThis member stands for a class of intangible assets representing 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]ifrs-fullFuelAndEnergyExpenseMonetary duration, debitlabel IAS1Fuel and energy expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice totalLabel IAS1Total fuel and energy expenselabel IFRS18Fuel and energy expense, operatingtotalLabel IFRS18Total fuel and energy expense, operatingdocumentation IAS1The amount of expense arising from the consumption of fuel and energy.documentation IFRS18The amount of expense arising from the consumption of fuel and energy, in the operating category in the statement of profit or loss. ifrs-fullFuelAndEnergyExpenseAbstractlabelFuel and energy expense [abstract]ifrs-fullFuelExpenseMonetary duration, debitlabel IAS1Fuel expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Fuel expense, operatingdocumentation IAS1The amount of expense arising from the consumption of fuel.documentation IFRS18The amount of expense arising from the consumption of fuel, in the operating category in the statement of profit or loss.ifrs-fullFunctionalOrPresentationCurrencyMemberMember [default]labelFunctional or presentation currency [member]IAS 21.57 a DisclosuredocumentationThis member indicates information displayed in the functional or presentation currency. It also represents the standard value for the Currency in which information is displayed axis if no other member is used.ifrs-fullFundingArrangementsOfDefinedBenefitPlansAxisAxislabelFunding arrangements of defined benefit plans [axis]IAS 19.138 e ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullFundingArrangementsOfDefinedBenefitPlansDomainDomain [default]labelFunding arrangements of defined benefit plans [domain]IAS 19.138 e ExampledocumentationThis member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the 'Funding arrangements of defined benefit plans' axis if no other member is used.

ifrs-fullFuturesContractMemberMemberlabelFutures contract [member] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.ifrs-fullGainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostMonetary duration, creditlabelGain (loss) arising from derecognition of financial assets measured at amortised cost IAS 1 Expiry date 2027-01-01 IAS 1.82 aa Disclosure IFRS18 Effective 2027-01-01 IFRS 18.75 b (iii) Disclosure netLabelNet gain (loss) arising from derecognition of financial assets measured at amortised costdocumentationThe gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]ifrs-fullGainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstractlabelGain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]ifrs-fullGainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostInvestingMonetary duration, creditlabel IFRS18Gain (loss) arising from derecognition of financial assets measured at amortised cost, investingEffective 2027-01-01 IFRS 18.75 b (iii) Disclosuredocumentation IFRS18The gain (loss) arising from the derecognition of financial assets measured at amortised cost, in the investing category in the statement of profit or loss. [Refer: Financial assets at amortised cost]ifrs-fullGainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostOperatingMonetary duration, creditlabel IFRS18Gain (loss) arising from derecognition of financial assets measured at amortised cost, operatingEffective 2027-01-01 IFRS 18.75 b (iii) Disclosuredocumentation IFRS18The gain (loss) arising from the derecognition of financial assets measured at amortised cost, in the operating category in the statement of profit or loss. [Refer: Financial assets at amortised cost] ifrs-fullGainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaidMonetary duration, creditlabelGain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paidIFRIC 19.11 DisclosuredocumentationThe gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]]ifrs-fullGainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaidOperatingMonetary duration, creditlabel IFRS18Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid, operatingEffective 2027-01-01 IFRIC 19.11 Disclosuredocumentation IFRS18The gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement of the consideration paid (equity instruments issued) to the creditor, in the operating category in the statement of profit or loss. [Refer: Carrying amount [member]]ifrs-fullGainLossOfDerecognisedFinancialAssetsAtDateOfTransferMonetary duration, creditlabelGain (loss) of derecognised financial assets at date of transferIFRS 7.42G a DisclosuredocumentationThe gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets]ifrs-fullGainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivityMonetary duration, creditlabelGain (loss) from transfer activity during period representing greatest transfer activityIFRS 7.42G c (ii) DisclosuredocumentationThe gain (loss) recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets]

ifrs-fullGainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatusMonetary duration, creditlabel IAS1Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity statusIFRS 12.9B b Disclosure, Effective 2027-01-01 IFRS 19.83 b Disclosurelabel IFRS18Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status, operatingdocumentation IAS1The gain (loss) arising on the cessation of the consolidation of subsidiaries due to the change of investment entity status. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]documentation IFRS18The gain (loss) arising on the cessation of the consolidation of subsidiaries due to the change of investment entity status, in the operating category in the statement of profit or loss. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]ifrs-fullGainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectivenessMonetary duration, creditlabelGain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectivenessIFRS 7.24B a (iv) Disclosure, IFRS 7.24B b (i) Disclosure, Effective 2027-01-01 IFRS 19.61 a (iv) Disclosure, Effective 2027-01-01 IFRS 19.61 b DisclosuredocumentationThe gain (loss) on the change in fair value of the hedged item used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.ifrs-fullGainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectivenessMonetary duration, creditlabelGain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectivenessIFRS 7.24A c Disclosure, Effective 2027-01-01 IFRS 19.60 c DisclosuredocumentationThe gain (loss) on the change in fair value of the hedging instrument used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item. ifrs-fullGainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling(Monetary) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expenseIAS 19.141 c (iv) DisclosurenegatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from loss (gain) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expensedocumentation IAS1The decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income (expense); Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]documentation IFRS18The decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income (expense), operating; Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]ifrs-fullGainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeilingMonetary duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expenseIAS 19.141 c (iv) DisclosuredocumentationThe increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the gain (loss) on changes in the effect of limiting a reimbursement right to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Increase in reimbursement rights related to defined benefit obligation, resulting from interest income]

ifrs-fullGainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMonetary duration, creditlabelGain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit riskIFRS 7.24G b DisclosuredocumentationThe gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]]ifrs-fullGainLossOnHedgeIneffectivenessMonetary duration, creditlabelGain (loss) on hedge ineffectivenessIFRS 7.24C a (i) Disclosure, Effective 2027-01-01 IFRS 19.62 a DisclosuretotalLabelTotal gain (loss) on hedge ineffectivenessdocumentationThe gain (loss) on hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.ifrs-fullGainLossOnHedgeIneffectivenessAbstractlabelGain (loss) on hedge ineffectiveness [abstract]ifrs-fullGainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncomeMonetary duration, creditlabelGain (loss) on hedge ineffectiveness recognised in other comprehensive incomeIFRS 7.24C a (i) Disclosure, Effective 2027-01-01 IFRS 19.62 a DisclosuredocumentationThe gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]ifrs-fullGainLossOnHedgeIneffectivenessRecognisedInProfitOrLossMonetary duration, creditlabelGain (loss) on hedge ineffectiveness recognised in profit or lossIFRS 7.24C a (i) Disclosure, IFRS 7.24C b (ii) Disclosure, Effective 2027-01-01 IFRS 19.62 a Disclosure, Effective 2027-01-01 IFRS 19.62 b (ii) DisclosuredocumentationThe gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] ifrs-fullGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset(Monetary) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive incomeIAS 19.141 c Disclosure, Effective 2027-01-01 IFRS 19.207 c DisclosurecommentaryGuidanceDecreases in the present value of defined benefit obligation or net defined benefit liability resulting from gain on remeasurement in other comprehensive income should be tagged with a positive value; increases resulting from loss on remeasurement should be tagged with a negative value. Increases in the fair value of plan assets resulting from gain on remeasurement in other comprehensive income represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value; decreases in fair value of plan assets resulting from loss on remeasurement should be tagged with a negative value.negatedTotalLabelTotal increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on remeasurement in other comprehensive incomedocumentationThe decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]ifrs-fullGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstractlabelChanges in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income [abstract]

ifrs-fullGainLossOnRemeasurementOfReimbursementRightsMonetary duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurementIAS 19.141 c Disclosure, Effective 2027-01-01 IFRS 19.207 c DisclosuretotalLabelTotal increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurementdocumentationThe increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]ifrs-fullGainLossOnRemeasurementOfReimbursementRightsAbstractlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement [abstract]ifrs-fullGainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombinationMonetary duration, creditlabelGain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combinationIFRS 3.B64 p (ii) DisclosuredocumentationThe gain (loss) recognised as result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Total for all business combinations [member]]ifrs-fullGainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredMonetary duration, creditlabelGain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measuredExpired 2023-01-01 IFRS 7.30 e DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Classes of financial instruments [domain]] ifrs-fullGainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperationMonetary duration, creditlabel IAS1Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operationIFRS 5.33 b (iii) Disclosurelabel IFRS18Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation, discontinued operationsdocumentation IAS1The gain (loss) recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation. [Refer: Discontinued operations [member]]documentation IFRS18The gain (loss) recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation, in the discontinued operations category in the statement of profit or loss. [Refer: Discontinued operations [member]]ifrs-fullGainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombinationMonetary duration, creditlabel IAS1Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statementsIFRS 3.B67 e Disclosurelabel IFRS18Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements, operatingdocumentation IAS1The gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements. [Refer: Total for all business combinations [member]]

documentation IFRS18The gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements, in the operating category in the statement of profit or loss. [Refer: Total for all business combinations [member]]ifrs-fullGainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOffMonetary duration, creditlabel IAS1Gain on recovery of loans and advances previously written off IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Gain on recovery of loans and advances previously written off, operatingdocumentation IAS1The gain on the recovery of loans and advances previously written off.documentation IFRS18The gain on the recovery of loans and advances previously written off, in the operating category in the statement of profit or loss.ifrs-fullGainRecognisedInBargainPurchaseTransactionMonetary duration, creditlabel IAS1Gain recognised in bargain purchase transaction IAS 1 IFRS 3.B64 n (i) Disclosure, Effective 2027-01-01 IFRS 19.35 i Disclosure IFRS18 IFRS 3.B64 n (i) Disclosure, Effective 2027-01-01 IFRS 18.B49 f Example, Effective 2027-01-01 IFRS 19.35 i Disclosure label IFRS18Gain recognised in bargain purchase transaction, operatingdocumentation IAS1The amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer's previously held equity interest in the acquiree. [Refer: Total for all business combinations [member]]documentation IFRS18The amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer's previously held equity interest in the acquiree, in the operating category in the statement of profit or loss. [Refer: Total for all business combinations [member]] ifrs-fullGainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostMonetary duration, creditlabelGains arising from derecognition of financial assets measured at amortised costIFRS 7.20A DisclosuredocumentationThe gain, recognised in the statement of comprehensive income, that arises from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]ifrs-fullGainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValueMonetary duration, creditlabelGains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category

IAS 1 Expiry date 2027-01-01 IAS 1.82 ca Disclosure IFRS18 Effective 2027-01-01 IFRS 18.75 b (iv) Disclosure documentationThe gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets reclassified out of the amortised cost into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets at amortised cost]ifrs-fullGainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValueInvestingMonetary duration, creditlabel IFRS18Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category, investingEffective 2027-01-01 IFRS 18.75 b (iv) Disclosuredocumentation IFRS18The gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets reclassified out of the amortised cost into the fair value through profit or loss measurement category, in the investing category in the statement of profit or loss. [Refer: At fair value [member]; Financial assets at amortised cost] ifrs-fullGainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValueOperatingMonetary duration, creditlabel IFRS18Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category, operatingEffective 2027-01-01 IFRS 18.75 b (iv) Disclosuredocumentation IFRS18The gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets reclassified out of the amortised cost into the fair value through profit or loss measurement category, in the operating category in the statement of profit or loss. [Refer: At fair value [member]; Financial assets at amortised cost]ifrs-fullGainsLossesArisingFromSaleAndLeasebackTransactionsMonetary duration, creditlabel IAS1Gains (losses) arising from sale and leaseback transactionsIFRS 16.53 i Disclosure, Effective 2027-01-01 IFRS 19.115 h Disclosurelabel IFRS18Gains (losses) arising from sale and leaseback transactions, operatingdocumentation IAS1The gains (losses) arising from sale and leaseback transactions.documentation IFRS18The gains (losses) arising from sale and leaseback transactions, in the operating category in the statement of profit or loss.ifrs-fullGainsLossesArisingFromSettlementsDefinedBenefitPlans(Monetary) duration, creditlabel IAS1Gains (losses) arising from settlements, defined benefit plansIAS 19.135 b Common practicenegatedLabel IAS1Losses (gains) arising from settlements, defined benefit planslabel IFRS18Gains (losses) arising from settlements, defined benefit plans, operatingnegatedLabel IFRS18Losses (gains) arising from settlements, defined benefit plans, operatingdocumentation IAS1The amount of income (expense) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [domain]; Actuarial assumptions [domain]] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements]

documentation IFRS18The amount of income (expense) resulting from settlements, in the operating category in the statement of profit or loss. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Post-employment benefit expense in profit or loss, defined benefit plans, operating; Defined benefit plans [member]; Actuarial assumptions [member]] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements]ifrs-fullGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset(Monetary) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlementsIAS 19.141 d DisclosurenegatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from losses (gains) arising from settlementsdocumentationThe decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]; Actuarial assumptions [domain]] ifrs-fullGainsLossesOnAvailableforsaleFinancialAssetsMonetary duration, creditlabelGains (losses) on available-for-sale financial assetsExpired 2023-01-01 IFRS 7.20 a (ii) DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale]ifrs-fullGainsLossesOnCashFlowHedgesBeforeTaxMonetary duration, creditlabelGains (losses) on cash flow hedges, before tax IAS 1 Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 b Disclosure documentationThe gains (losses) recognised in other comprehensive income on cash flow hedges, before tax, before reclassification adjustments. [Refer: Cash flow hedges [member]]ifrs-fullGainsLossesOnCashFlowHedgesNetOfTaxMonetary duration, creditlabelGains (losses) on cash flow hedges, net of tax IAS 1 IFRS 7.24E a Disclosure, Effective 2027-01-01 IFRS 19.62 b (i) Disclosure, Expiry date 2027-01-01 IAS 1.91 a Disclosure, IFRS 7.24C b (i) Disclosure IFRS18 IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure, , Effective 2027-01-01 IFRS 18.94 a Disclosure, Effective 2027-01-01 IFRS 19.62 b (i) Disclosure documentationThe gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax, before reclassification adjustments. [Refer: Cash flow hedges [member]]

ifrs-fullGainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriodMonetary duration, creditlabel IAS1Gains (losses) on change in fair value less costs to sell of biological assets for current periodIAS 41.40 Disclosurelabel IFRS18Gains (losses) on change in fair value less costs to sell of biological assets for current period, operatingdocumentation IAS1The gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets]documentation IFRS18The gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets, in the operating category in the statement of profit or loss. [Refer: Biological assets]ifrs-fullGainsLossesOnChangeInFairValueOfDerivativesMonetary duration, creditlabelGains (losses) on change in fair value of derivatives IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice netLabelNet gains (losses) on change in fair value of derivativesdocumentationThe gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]ifrs-fullGainsLossesOnChangeInFairValueOfDerivativesAbstractlabelGains (losses) on change in fair value of derivatives [abstract]ifrs-fullGainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTaxMonetary duration, creditlabelGains (losses) on change in value of foreign currency basis spreads, before tax IAS 1 Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 b Disclosure documentationThe gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax, before reclassification adjustments. [Refer: Other comprehensive income] ifrs-fullGainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTaxMonetary duration, creditlabelGains (losses) on change in value of foreign currency basis spreads, net of tax IAS 1 Expiry date 2027-01-01 IAS 1.91 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 a Disclosure documentationThe gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]ifrs-fullGainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTaxMonetary duration, creditlabelGains (losses) on change in value of forward elements of forward contracts, before tax IAS 1 Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 b Disclosure documentationThe gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax, before reclassification adjustments. [Refer: Other comprehensive income]ifrs-fullGainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTaxMonetary duration, creditlabelGains (losses) on change in value of forward elements of forward contracts, net of tax

IAS 1 Expiry date 2027-01-01 IAS 1.91 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 a Disclosure documentationThe gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]ifrs-fullGainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTaxMonetary duration, creditlabelGains (losses) on change in value of time value of options, before tax IAS 1 Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 b Disclosure documentationThe gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax, before reclassification adjustments. [Refer: Other comprehensive income] ifrs-fullGainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTaxMonetary duration, creditlabelGains (losses) on change in value of time value of options, net of tax IAS 1 Expiry date 2027-01-01 IAS 1.91 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 a Disclosure documentationThe gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]ifrs-fullGainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlansMonetary duration, creditlabelGains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, before tax, defined benefit plansIAS 19.135 b Common practicedocumentationThe amount of other comprehensive income, before tax, resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense]ifrs-fullGainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlansMonetary duration, creditlabelGains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net of tax, defined benefit plansIAS 19.135 b Common practicedocumentationThe amount of other comprehensive income, net of tax, resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer:Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense]

ifrs-fullGainsLossesOnDisposalsOfAssociatesAndJointVenturesInvestingMonetary duration, creditlabel IFRS18Gains (losses) on disposals of associates and joint ventures, investingEffective 2027-01-01 IFRS 18.IE7 Exampledocumentation IFRS18The amount of gains (losses) on disposals of associates and joint ventures presented in the investing category in the statement of profit or loss.ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertiesMonetary duration, creditlabel IAS1Gains (losses) on disposals of investment properties IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice netLabel IAS1Net gains (losses) on disposals of investment propertieslabel IFRS18Gains (losses) on disposals of investment properties, operatingnetLabel IFRS18Net gains (losses) on disposals of investment properties, operatingdocumentation IAS1The gains (losses) on disposals of investment properties. [Refer: Investment property]documentation IFRS18The gains (losses) on disposals of investment properties, in the operating category in the statement of profit or loss. [Refer: Investment property]ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertiesAbstractlabelGains (losses) on disposals of investment properties [abstract]ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelMonetary duration, creditlabelGains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value modelIAS 40.78 d (iii) DisclosuredocumentationThe gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] ifrs-fullGainsLossesOnDisposalsOfInvestmentsMonetary duration, creditnetLabelNet gains (losses) on disposals of investments IAS 1 Expiry date 2027-01-01 IAS 1.98 d Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B79 e Disclosure label IAS1Gains (losses) on disposals of investmentsdocumentationThe gains (losses) on disposals of investments.ifrs-fullGainsLossesOnDisposalsOfInvestmentsAbstractlabelGains (losses) on disposals of investments [abstract]ifrs-fullGainsLossesOnDisposalsOfInvestmentsInvestingMonetary duration, creditlabel IFRS18Gains (losses) on disposals of investments, investingEffective 2027-01-01 IFRS 18.B79 e Disclosuredocumentation IFRS18The gains (losses) on disposals of investments, in the investing category in the statement of profit or loss.ifrs-fullGainsLossesOnDisposalsOfInvestmentsOperatingMonetary duration, creditlabel IFRS18Gains (losses) on disposals of investments, operatingEffective 2027-01-01 IFRS 18.B79 e DisclosurenetLabel IFRS18Net gains (losses) on disposals of investments, operatingdocumentation IFRS18The gains (losses) on disposals of investments, in the operating category in the statement of profit or loss.ifrs-fullGainsLossesOnDisposalsOfInvestmentsOperatingAbstractlabel IFRS18Gains (losses) on disposals of investments, operating [abstract]ifrs-fullGainsLossesOnDisposalsOfNoncurrentAssetsMonetary duration, creditlabelGains (losses) on disposals of non-current assets

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice netLabelNet gains (losses) on disposals of non-current assetsdocumentationThe gains (losses) on disposals of non-current assets. [Refer: Non-current assets] ifrs-fullGainsLossesOnDisposalsOfNoncurrentAssetsAbstractlabelGains (losses) on disposals of non-current assets [abstract]ifrs-fullGainsLossesOnDisposalsOfOtherNoncurrentAssetsMonetary duration, creditlabel IAS1Gains (losses) on disposals of other non-current assetsExpiry date 2027-01-01 IAS 1.98 DisclosuredocumentationThe gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets]ifrs-fullGainsLossesOnDisposalsOfPropertyPlantAndEquipmentMonetary duration, creditlabel IAS1Gains (losses) on disposals of property, plant and equipment IAS 1 Expiry date 2027-01-01 IAS 1.98 c Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B79 d Disclosure netLabel IAS1Net gains (losses) on disposals of property, plant and equipmentlabel IFRS18Gains (losses) on disposals of property, plant and equipment, operatingnetLabel IFRS18Net gains (losses) on disposals of property, plant and equipment, operatingdocumentation IAS1The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment]documentation IFRS18The gains (losses) on disposals of property, plant and equipment, in the operating category in the statement of profit or loss. [Refer: Property, plant and equipment]ifrs-fullGainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstractlabelGains (losses) on disposals of property, plant and equipment [abstract]ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationBeforeTaxMonetary duration, creditlabelGains (losses) on exchange differences on translation of foreign operations, before tax IAS 1 Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 b Disclosure documentationThe gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income] ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationNetOfTaxMonetary duration, creditlabelGains (losses) on exchange differences on translation of foreign operations, net of tax IAS 1 Expiry date 2027-01-01 IAS 1.91 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 a Disclosure documentationThe gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLossMonetary duration, creditlabelForeign exchange gain (loss) IAS 1 IAS 21.52 a Disclosure, , Effective 2027-01-01 IFRS 19.218 a Disclosure, Expiry date 2027-01-01 IAS 1.35 Disclosure IFRS18 IAS 21.52 a Disclosure, , Effective 2027-01-01 IFRS 18.B28 Example, Effective 2027-01-01 IFRS 19.218 a Disclosure

netLabelNet foreign exchange gain (loss)documentationThe 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 IFRS 9. [Refer: At fair value [member]; Classes of financial instruments [domain]]ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLossFinancingMonetary duration, creditlabel IFRS18Foreign exchange gain (loss), financingEffective 2027-01-01 IFRS 18.B28 Exampledocumentation IFRS18The 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 IFRS 9, in the financing category in the statement of profit or loss.ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLossIncomeTaxesMonetary duration, creditlabel IFRS18Foreign exchange gain (loss), income taxesEffective 2027-01-01 IFRS 18.B28 Exampledocumentation IFRS18The 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 IFRS 9, in the income taxes category in the statement of profit or loss. ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLossInvestingMonetary duration, creditlabel IFRS18Foreign exchange gain (loss), investingEffective 2027-01-01 IFRS 18.B28 Exampledocumentation IFRS18The 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 IFRS 9, in the investing category in the statement of profit or loss.ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLossOperatingMonetary duration, creditlabel IFRS18Foreign exchange gain (loss), operatingEffective 2027-01-01 IFRS 18.B28 Exampledocumentation IFRS18The 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 IFRS 9, in the operating category in the statement of profit or loss.ifrs-fullGainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssetsMonetary durationlabel IAS1Gains (losses) on fair value adjustment attributable to physical changes, biological assetsIAS 41.51 Example, IAS 41 - Example 1 XYZ Dairy Ltd ExamplecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.label IFRS18Gains (losses) on fair value adjustment attributable to physical changes, biological assets, operatingdocumentation IAS1The gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets]documentation IFRS18The gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes, in the operating category in the statement of profit or loss. [Refer: Biological assets]

ifrs-fullGainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssetsMonetary durationlabel IAS1Gains (losses) on fair value adjustment attributable to price changes, biological assetsIAS 41.51 Example, IAS 41 - Example 1 XYZ Dairy Ltd ExamplecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.label IFRS18Gains (losses) on fair value adjustment attributable to price changes, biological assets, operatingdocumentation IAS1The gains (losses) arising from changes in fair value less costs to sell of biological assets due to price changes in the market. [Refer: Biological assets]documentation IFRS18The gains (losses) arising from changes in fair value less costs to sell of biological assets due to price changes in the market, in the operating category in the statement of profit or loss. [Refer: Biological assets]ifrs-fullGainsLossesOnFairValueAdjustmentBiologicalAssetsMonetary durationlabel IAS1Gains (losses) on fair value adjustment, biological assetsIAS 41.50 a Disclosure, Effective 2027-01-01 IFRS 19.273 a DisclosurecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.totalLabel IAS1Total gains (losses) on fair value adjustment, biological assetslabel IFRS18Gains (losses) on fair value adjustment, biological assets, operatingtotalLabel IFRS18Total gains (losses) on fair value adjustment, biological assets, operatingdocumentation IAS1The gains (losses) arising from changes in fair value less costs to sell of biological assets due to both physical and price changes in the market. [Refer: Biological assets]documentation IFRS18The gains (losses) arising from changes in fair value less costs to sell of biological assets due to both physical and price changes in the market, in the operating category in the statement of profit or loss. [Refer: Biological assets] ifrs-fullGainsLossesOnFairValueAdjustmentBiologicalAssetsAbstractlabelGains (losses) on fair value adjustment, biological assets [abstract]ifrs-fullGainsLossesOnFairValueAdjustmentInvestmentPropertyMonetary durationlabelGains (losses) on fair value adjustment, investment propertyIAS 40.76 d Disclosure, Effective 2027-01-01 IFRS 19.269 d DisclosurecommentaryGuidanceDo not use this line-item element for the statement of profit or loss. This element is used only to tag information in the notes. If no suitable element is included in the IFRS Accounting Taxonomy, an extension element needs to be created. The label of that extension element should reflect the category of the element in its label. A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.documentationThe gains (losses) from changes in the fair value of investment property. [Refer: Investment property]ifrs-fullGainsLossesOnFairValueAdjustmentInvestmentPropertyInvestingMonetary duration, creditlabel IFRS18Gains (losses) on fair value adjustment, investment property, investingIAS 40.76 d Disclosure, Effective 2027-01-01 IFRS 19.269 d Disclosuredocumentation IFRS18The gains (losses) from changes in the fair value of investment property, in the investing category in the statement of profit or loss. [Refer: Investment property]ifrs-fullGainsLossesOnFairValueAdjustmentInvestmentPropertyOperatingMonetary duration, creditlabel IFRS18Gains (losses) on fair value adjustment, investment property, operatingIAS 40.76 d Disclosure, Effective 2027-01-01 IFRS 19.269 d Disclosuredocumentation IFRS18The gains (losses) from changes in the fair value of investment property, in the operating category in the statement of profit or loss. [Refer: Investment property]

ifrs-fullGainsLossesOnFinancialAssetsAtAmortisedCostMonetary duration, creditlabelGains (losses) on financial assets at amortised costIFRS 7.20 a (vi) Disclosure, Effective 2027-01-01 IFRS 19.56 a (iii) DisclosuredocumentationThe gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMonetary duration, creditlabelGains (losses) on financial assets at fair value through profit or lossIFRS 7.20 a (i) Disclosure, Effective 2027-01-01 IFRS 19.56 a (i) DisclosuretotalLabelTotal gains (losses) on financial assets at fair value through profit or lossdocumentationThe gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingMonetary duration, creditlabelGains (losses) on financial assets at fair value through profit or loss, classified as held for tradingExpired 2023-01-01 IFRS 7.20 a (i) DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe gains (losses) on financial assets at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading; Gains (losses) on financial assets at fair value through profit or loss]ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionMonetary duration, creditlabelGains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyIFRS 7.20 a (i) DisclosuredocumentationThe gains (losses) on financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial assets at fair value through profit or loss] ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossInvestingMonetary duration, creditlabel IFRS18Gains (losses) on financial assets at fair value through profit or loss, investingIFRS 7.20 a (i) Disclosure, Effective 2027-01-01 IFRS 19.56 a (i) Disclosuredocumentation IFRS18The gains (losses) on financial assets at fair value through profit or loss, in the investing category in the statement of profit or loss. [Refer: Financial assets at fair value through profit or loss]ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueMonetary duration, creditlabelGains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair valueIFRS 7.20 a (i) DisclosuredocumentationThe gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities]ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossOperatingMonetary duration, creditlabel IFRS18Gains (losses) on financial assets at fair value through profit or loss, operatingIFRS 7.20 a (i) Disclosure, Effective 2027-01-01 IFRS 19.56 a (i) Disclosuredocumentation IFRS18The gains (losses) on financial assets at fair value through profit or loss, in the operating category in the statement of profit or loss. [Refer: Financial assets at fair value through profit or loss]ifrs-fullGainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTaxMonetary duration, creditlabelGains (losses) on financial assets measured at fair value through other comprehensive income, before tax

IAS 1 IFRS 7.20 a (viii) Disclosure, Effective 2027-01-01 IFRS 19.56 a (v) Disclosure, Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 IFRS 7.20 a (viii) Disclosure, Effective 2027-01-01 IFRS 18.94 b Disclosure, Effective 2027-01-01 IFRS 19.56 a (v) Disclosure commentaryGuidanceDo NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element Other comprehensive income, net of tax, gains (losses) from investments in equity instruments.documentationThe gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, before tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] ifrs-fullGainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTaxMonetary duration, creditlabelGains (losses) on financial assets measured at fair value through other comprehensive income, net of tax IAS 1 Expiry date 2027-01-01 IAS 1.91 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 a Disclosure commentaryGuidanceDo NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element Other comprehensive income, net of tax, gains (losses) from investments in equity instruments.documentationThe gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, net of tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]ifrs-fullGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeMonetary duration, creditlabelGains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or lossExpired 2023-01-01 IFRS 7.12A e DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe gains (losses) recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]ifrs-fullGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossMonetary duration, creditlabelGains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossExpired 2023-01-01 IFRS 7.12A e DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-fullGainsLossesOnFinancialInstrumentsAbstractlabelGains (losses) on financial instruments [abstract]ifrs-fullGainsLossesOnFinancialLiabilitiesAtAmortisedCostMonetary duration, creditlabelGains (losses) on financial liabilities at amortised costIFRS 7.20 a (v) Disclosure, Effective 2027-01-01 IFRS 19.56 a (ii) DisclosuredocumentationThe gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]ifrs-fullGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossMonetary duration, creditlabelGains (losses) on financial liabilities at fair value through profit or lossIFRS 7.20 a (i) Disclosure, Effective 2027-01-01 IFRS 19.56 a (i) DisclosuretotalLabelTotal gains (losses) on financial liabilities at fair value through profit or lossdocumentationThe gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]ifrs-fullGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingMonetary duration, creditlabelGains (losses) on financial liabilities at fair value through profit or loss, classified as held for tradingIFRS 7.20 a (i) DisclosuredocumentationThe gains (losses) on financial liabilities at fair value through profit or loss classified as held for trading. [Refer: Financial liabilities at fair value through profit or loss; Gains (losses) on financial liabilities at fair value through profit or loss]ifrs-fullGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionMonetary duration, creditlabelGains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyIFRS 7.20 a (i) DisclosuredocumentationThe gains (losses) on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial liabilities at fair value through profit or loss] ifrs-fullGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossFinancingMonetary duration, creditlabel IFRS18Gains (losses) on financial liabilities at fair value through profit or loss, financingEffective 2027-01-01 IFRS 19.56 a (i) Disclosure, IFRS 7.20 a (i) Disclosuredocumentation IFRS18The gains (losses) on financial liabilities at fair value through profit or loss, in the financing category in the statement of profit or loss. [Refer: Financial liabilities at fair value through profit or loss]ifrs-fullGainsLossesOnHedgedItemAttributableToHedgedRiskMonetary duration, creditlabelGains (losses) on hedged item attributable to hedged risk, fair value hedgesExpired 2023-01-01 IFRS 7.24 a (ii) DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]]ifrs-fullGainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTaxMonetary duration, creditlabelGains (losses) on hedges of net investments in foreign operations, before tax

IAS 1 IFRS 9.6.5.13 a Disclosure, Expiry date 2027-01-01 IAS 1.91 b Disclosure, IAS 39.102 a Disclosure IFRS18 IFRS 9.6.5.13 a Disclosure, Effective 2027-01-01 IFRS 18.94 b Disclosure, IAS 39.102 a Disclosure documentationThe gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income] ifrs-fullGainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTaxMonetary duration, creditlabelGains (losses) on hedges of net investments in foreign operations, net of tax IAS 1 IAS 39.102 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 9.6.5.13 a Disclosure, Effective 2027-01-01 IFRS 19.62 b (i) Disclosure, Expiry date 2027-01-01 IAS 1.91 a Disclosure, IFRS 7.24E a Disclosure IFRS18 IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.13 a Disclosure, Effective 2027-01-01 IFRS 18.94 a Disclosure, Effective 2027-01-01 IFRS 19.62 b (i) Disclosure, IAS 39.102 a Disclosure documentationThe gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]ifrs-fullGainsLossesOnHedgingInstrumentMonetary duration, creditlabelGains (losses) on hedging instrument, fair value hedgesExpired 2023-01-01 IFRS 7.24 a (i) DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]ifrs-fullGainsLossesOnHeldtomaturityInvestmentsMonetary duration, creditlabelGains (losses) on held-to-maturity investmentsExpired 2023-01-01 IFRS 7.20 a (iii) DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments] ifrs-fullGainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLossMonetary duration, creditlabelGains (losses) on ineffectiveness of cash flow hedges recognised in profit or lossExpired 2023-01-01 IFRS 7.24 b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]]ifrs-fullGainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperationsMonetary duration, creditlabelGains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or lossExpired 2023-01-01 IFRS 7.24 c DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe gains (losses) on the ineffective portion of hedges of net investments in foreign operations recognised in profit or loss. [Refer: Hedges of net investment in foreign operations [member]]ifrs-fullGainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriodMonetary duration, creditlabel IAS1Gains (losses) on initial recognition of biological assets and agricultural produce for current periodIAS 41.40 Disclosurelabel IFRS18Gains (losses) on initial recognition of biological assets and agricultural produce for current period, operatingdocumentation IAS1The aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets]documentation IFRS18The aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce, in the operating category in the statement of profit or loss. [Refer: Biological assets]

ifrs-fullGainsLossesOnLitigationSettlementsMonetary duration, creditlabel IAS1Gains (losses) on litigation settlements IAS 1 Expiry date 2027-01-01 IAS 1.98 f Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B79 f Disclosure netLabel IAS1Net gains (losses) on litigation settlementslabel IFRS18Gains (losses) on litigation settlements, operatingnetLabel IFRS18Net gains (losses) on litigation settlements, operatingdocumentation IAS1The gains (losses) on settlements of litigation.documentation IFRS18The gains (losses) on settlements of litigation, in the operating category in the statement of profit or loss.ifrs-fullGainsLossesOnLitigationSettlementsAbstractlabelGains (losses) on litigation settlements [abstract]ifrs-fullGainsLossesOnLoansAndReceivablesMonetary duration, creditlabelGains (losses) on loans and receivablesExpired 2023-01-01 IFRS 7.20 a (iv) DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe gains (losses) on loans and receivables. [Refer: Loans and receivables]ifrs-fullGainsLossesOnNetMonetaryPositionMonetary duration, creditlabelGains (losses) on net monetary positionIAS 29.9 DisclosuredocumentationThe 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.ifrs-fullGainsLossesOnNetMonetaryPositionOperatingMonetary duration, creditlabel IFRS18Gains (losses) on net monetary position, operatingIAS 29.9 Disclosuredocumentation IFRS18The 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, in the operating category in the statement of profit or loss. ifrs-fullGainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTaxMonetary duration, creditlabelGains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before taxIFRS 14.22 b DisclosuredocumentationThe gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, before tax. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]ifrs-fullGainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTaxMonetary duration, creditlabelGains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of taxIFRS 14.22 b DisclosuredocumentationThe gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, net of tax. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]ifrs-fullGainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTaxMonetary duration, creditlabelGains (losses) on remeasuring available-for-sale financial assets, before tax

IAS 1 Expired 2023-01-01 IAS 1.91 b Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure IFRS18 Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure, commentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax, before reclassification adjustments. [Refer: Financial assets available-for-sale]ifrs-fullGainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTaxMonetary duration, creditlabelGains (losses) on remeasuring available-for-sale financial assets, net of tax IAS 1 Expired 2023-01-01 IAS 1.91 a Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure IFRS18 Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure commentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax, before reclassification adjustments. [Refer: Financial assets available-for-sale] ifrs-fullGainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLossMonetary duration, creditlabelGains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss or write-down to fair value less costs to sellIFRS 5.41 c DisclosuredocumentationThe gains on subsequent increase in fair value less costs to sell (not in excess of recognised cumulative impairment loss) and losses on write-down to fair value less costs to sell for non-current assets or disposal groups held for sale.ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssetsMonetary durationlabelGains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assetsIFRS 13.93 e (ii) Common practicecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.documentationThe gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments(Monetary) durationlabelGains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity's own equity instrumentsIFRS 13.93 e (ii) Common practicecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.negatedLabelLosses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity's own equity instrumentsdocumentationThe gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Other comprehensive income]

ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities(Monetary) durationlabelGains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilitiesIFRS 13.93 e (ii) Common practicecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.negatedLabelLosses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilitiesdocumentationThe gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsMonetary durationlabelGains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assetsIFRS 13.93 e (ii) Disclosure, Effective 2027-01-01 IFRS 19.95 d (ii) DisclosurecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.totalLabelTotal gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assetsdocumentationThe gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstractlabelGains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract] ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments(Monetary) durationlabelGains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity's own equity instrumentsIFRS 13.93 e (ii) Disclosure, Effective 2027-01-01 IFRS 19.95 d (ii) DisclosurecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.negatedTotalLabelTotal losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, entity's own equity instrumentsdocumentationThe gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Other comprehensive income]ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstractlabelGains (losses) recognised in other comprehensive income, fair value measurement, entity's own equity instruments [abstract]ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities(Monetary) durationlabelGains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilitiesIFRS 13.93 e (ii) Disclosure, Effective 2027-01-01 IFRS 19.95 d (ii) DisclosurecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.negatedTotalLabelTotal losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, liabilitiesdocumentationThe gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]

ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstractlabelGains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract]ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssetsMonetary durationlabelGains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assetsIFRS 13.93 e (ii) Common practicecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.documentationThe gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments(Monetary) durationlabelGains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity's own equity instrumentsIFRS 13.93 e (ii) Common practicecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.negatedLabelLosses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, entity's own equity instrumentsdocumentationThe gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Other comprehensive income] ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities(Monetary) durationlabelGains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilitiesIFRS 13.93 e (ii) Common practicecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.negatedLabelLosses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, liabilitiesdocumentationThe gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequentlyMonetary duration, creditlabelGains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyIFRS 7.20 a (i) DisclosuredocumentationThe gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]ifrs-fullGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurementMonetary duration, creditlabelGains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurementIFRS 13.93 f DisclosuredocumentationThe gains (losses) recognised in profit or loss for assets measured at fair value that are attributable to the change in unrealised gains or losses relating to those assets held at the end of the reporting period. [Refer: At fair value [member]]

ifrs-fullGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurementMonetary duration, creditlabel IAS1Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period, fair value measurementIFRS 13.93 f Disclosurelabel IFRS18Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period, fair value measurement, operatingdocumentation IAS1The gains (losses) recognised in profit or loss for the entity's own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]]documentation IFRS18The gains (losses) recognised in profit or loss for the entity's own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period, in the operating category in the statement of profit or loss. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]]ifrs-fullGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurementMonetary duration, creditlabelGains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurementIFRS 13.93 f DisclosuredocumentationThe gains (losses) recognised in profit or loss for liabilities measured at fair value that are attributable to the change in unrealised gains or losses relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]] ifrs-fullGainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssetsMonetary durationlabelGains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assetsIFRS 13.93 e (i) Common practicecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.documentationThe gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]ifrs-fullGainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments(Monetary) durationlabel IAS1Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity's own equity instrumentsIFRS 13.93 e (i) Common practicecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.negatedLabel IAS1Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, entity's own equity instrumentslabel IFRS18Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity's own equity instruments, operatingnegatedLabel IFRS18Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, entity's own equity instruments, operatingdocumentation IAS1The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]]documentation IFRS18The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of the entity's own equity instruments, in the operating category in the statement of profit or loss. [Refer: At fair value [member]]

ifrs-fullGainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities(Monetary) durationlabelGains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilitiesIFRS 13.93 e (i) Common practicecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.negatedLabelLosses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, liabilitiesdocumentationThe gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsMonetary durationlabelGains (losses) recognised in profit or loss including exchange differences, fair value measurement, assetsIFRS 13.93 e (i) Disclosure, Effective 2027-01-01 IFRS 19.95 d (i) DisclosurecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.totalLabelTotal gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assetsdocumentationThe gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]]ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstractlabelGains (losses) recognised in profit or loss, fair value measurement, assets [abstract] ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments(Monetary) durationlabel IAS1Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity instrumentsIFRS 13.93 e (i) Disclosure, Effective 2027-01-01 IFRS 19.95 d (i) DisclosurecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.negatedTotalLabel IAS1Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity instrumentslabel IFRS18Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity instruments, operatingnegatedTotalLabel IFRS18Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity instruments, operatingdocumentation IAS1The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]]documentation IFRS18The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of the entity's own equity instruments, in the operating category in the statement of profit or loss. [Refer: At fair value [member]]ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstractlabelGains (losses) recognised in profit or loss, fair value measurement, entity's own equity instruments [abstract]

ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities(Monetary) durationlabelGains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilitiesIFRS 13.93 e (i) Disclosure, Effective 2027-01-01 IFRS 19.95 d (i) DisclosurecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.negatedTotalLabelTotal losses (gains) recognised in profit or loss including exchange differences, fair value measurement, liabilitiesdocumentationThe gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]]ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesAbstractlabelGains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract]ifrs-fullGainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssetsMonetary durationlabelGains (losses) recognised in profit or loss on exchange differences, fair value measurement, assetsIFRS 13.93 e (i) Common practicecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.documentationThe gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]] ifrs-fullGainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments(Monetary) durationlabel IAS1Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity's own equity instrumentsIFRS 13.93 e (i) Common practicecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.negatedLabel IAS1Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, entity's own equity instrumentslabel IFRS18Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity's own equity instruments, operatingnegatedLabel IFRS18Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, entity's own equity instruments, operatingdocumentation IAS1The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]]documentation IFRS18The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of the entity's own equity instruments, in the operating category in the statement of profit or loss. [Refer: At fair value [member]] ifrs-fullGainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities(Monetary) durationlabelGains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilitiesIFRS 13.93 e (i) Common practicecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.negatedLabelLosses (gains) recognised in profit or loss on exchange differences, fair value measurement, liabilitiesdocumentationThe gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]ifrs-fullGainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequentlyMonetary duration, creditlabelGains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyIFRS 7.20 a (i) DisclosuredocumentationThe gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]ifrs-fullGainsLossesRecognisedWhenControlInSubsidiaryIsLostMonetary duration, creditlabelGains (losses) recognised when control of subsidiary is lostIFRS 12.19 Disclosure, Effective 2027-01-01 IFRS 19.81 DisclosuredocumentationThe gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest.ifrs-fullGainsOnChangeInFairValueOfDerivativesMonetary duration, creditlabelGains on change in fair value of derivatives

IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] ifrs-fullGainsOnDisposalsOfInvestmentPropertiesMonetary duration, creditlabel IAS1Gains on disposals of investment properties IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Gains on disposals of investment properties, operatingdocumentation IAS1The gain on disposals of investment properties. [Refer: Investment property]documentation IFRS18The gain on disposals of investment properties, in the operating category in the statement of profit or loss. [Refer: Investment property]ifrs-fullGainsOnDisposalsOfInvestmentsMonetary duration, creditlabelGains on disposals of investments IAS 1 Expiry date 2027-01-01 IAS 1.98 d Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B79 e Disclosure documentationThe gain on the disposal of investments.ifrs-fullGainsOnDisposalsOfInvestmentsOperatingMonetary duration, creditlabel IFRS18Gains on disposals of investments, operatingEffective 2027-01-01 IFRS 18.B79 e Disclosuredocumentation IFRS18The gains on disposals of investments, in the operating category in the statement of profit or loss.ifrs-fullGainsOnDisposalsOfNoncurrentAssetsMonetary duration, creditlabelGains on disposals of non-current assets IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe gain on disposals of non-current assets. [Refer: Non-current assets] ifrs-fullGainsOnDisposalsOfPropertyPlantAndEquipmentMonetary duration, creditlabel IAS1Gains on disposals of property, plant and equipment IAS 1 Expiry date 2027-01-01 IAS 1.98 c Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B79 d Disclosure label IFRS18Gains on disposals of property, plant and equipment, operatingdocumentation IAS1The gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]documentation IFRS18The gain on the disposal of property, plant and equipment, in the operating category in the statement of profit or loss. [Refer: Property, plant and equipment]ifrs-fullGainsOnLitigationSettlementsMonetary duration, creditlabel IAS1Gains on litigation settlements IAS 1 Expiry date 2027-01-01 IAS 1.98 f Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B79 f Disclosure label IFRS18Gains on litigation settlements, operatingdocumentation IAS1The gain on settlements of litigation.documentation IFRS18The gain on settlements of litigation, in the operating category in the statement of profit or loss.ifrs-fullGamingLicencesMemberMemberlabelGaming licences [member]IAS 38.119 Common practicedocumentationThis member stands for licences related to gaming. [Refer: Licences [member]]ifrs-fullGasDistributionMemberMemberlabelGas distribution [member]IFRS 14.33 Example, IFRS 14.IE2 ExampledocumentationThis member stands for an entity’s activity related to distribution of gas.

ifrs-fullGeneralAndAdministrativeExpenseMonetary duration, debitlabel IAS1General and administrative expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18General and administrative expenses, operatingnegatedLabel IFRS18General and administrative expenses, operatingdocumentation IAS1The amount of expense relating to general and administrative activities of the entity.documentation IFRS18The amount of expense relating to general and administrative activities of the entity, in the operating category in the statement of profit or loss.ifrs-fullGeographicalAreasAxisAxislabelGeographical areas [axis]IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example, IFRS 8.33 Disclosure, Effective 2027-01-01 IFRS 19.103 b ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullGeographicalAreasDomainDomain [default]labelGeographical areas [domain]IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example, IFRS 8.33 Disclosure, Effective 2027-01-01 IFRS 19.103 b ExampledocumentationThis member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis if no other member is used. ifrs-fullGeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReportedTrue/FalselabelGeographical information about revenues from external customers and non-current assets is not reportedIFRS 8.33 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether geographical information about revenues from external customers and non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts is not reported.ifrs-fullGoodsOrServicesTransferredAtPointInTimeMemberMemberlabelGoods or services transferred at point in time [member]IFRS 15.B89 f Example, Effective 2027-01-01 IFRS 19.103 f ExampledocumentationThis member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]]ifrs-fullGoodsOrServicesTransferredOverTimeMemberMemberlabelGoods or services transferred over time [member]IFRS 15.B89 f Example, Effective 2027-01-01 IFRS 19.103 f ExampledocumentationThis member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]]ifrs-fullGoodsSoldDirectlyToConsumersMemberMemberlabelGoods sold directly to consumers [member]IFRS 15.B89 g Example, Effective 2027-01-01 IFRS 19.103 g ExampledocumentationThis member stands for goods sold directly to consumers. ifrs-fullGoodsSoldThroughIntermediariesMemberMemberlabelGoods sold through intermediaries [member]IFRS 15.B89 g Example, Effective 2027-01-01 IFRS 19.103 g ExampledocumentationThis member stands for goods sold through intermediaries.ifrs-fullGoodwillMonetary instant, debitlabelGoodwill

IAS 1 IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, Effective 2027-01-01 IFRS 19.254 a Disclosure, Effective 2027-01-01 IFRS 19.255 a Disclosure, Effective 2027-01-01 IFRS 19.37 Disclosure, Expiry date 2027-01-01 IAS 1.54 c Disclosure, IFRS 3.B67 d Disclosure IFRS18 IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IFRS 3.B67 d Disclosure, , Effective 2027-01-01 IFRS 18.103 d Disclosure, Effective 2027-01-01 IFRS 19.254 a Disclosure, Effective 2027-01-01 IFRS 19.255 a Disclosure, Effective 2027-01-01 IFRS 19.37 Disclosure periodStartLabelGoodwill at beginning of periodperiodEndLabelGoodwill at end of perioddocumentationThe 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: Total for all business combinations [member]] ifrs-fullGoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale(Monetary) duration, creditlabelGoodwill derecognised without having previously been included in disposal group classified as held for saleIFRS 3.B67 d (iv) Disclosure, Effective 2027-01-01 IFRS 19.37 b DisclosurenegatedLabelGoodwill derecognised without having previously been included in disposal group classified as held for saledocumentationThe amount of goodwill derecognised without having previously been included in a disposal group classified as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]ifrs-fullGoodwillExpectedDeductibleForTaxPurposesMonetary instant, debitlabelGoodwill expected to be deductible for tax purposesIFRS 3.B64 k DisclosuredocumentationThe amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Total for all business combinations [member]]ifrs-fullGoodwillMemberMemberlabelGoodwill [member]IAS 36.127 Example, Effective 2027-01-01 IFRS 19.251 ExampledocumentationThis member stands for goodwill. [Refer: Goodwill]ifrs-fullGoodwillRecognisedAsOfAcquisitionDateMonetary instant, debitlabelGoodwill recognised as of acquisition dateIFRS 3.B64 Example, IFRS 3.IE72 Example, Effective 2027-01-01 IFRS 19.35 ExampledocumentationThe amount recognised as of the business combination's acquisition date for goodwill. [Refer: Goodwill; Total for all business combinations [member]]ifrs-fullGovernmentCustomersMemberMemberlabelGovernment customers [member]IFRS 15.B89 c Example, Effective 2027-01-01 IFRS 19.103 c ExampledocumentationThis member stands for government customers. [Refer: Government [member]] ifrs-fullGovernmentDebtInstrumentsHeldMonetary instant, debitlabelGovernment debt instruments held IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of debt instruments, including instruments called debt securities, held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]]ifrs-fullGovernmentGrantsMonetary instant, creditlabelGovernment grants

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe 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 deferred income. 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. [Refer: Deferred income other than contract liabilities; Government [member]] ifrs-fullGovernmentMemberMemberlabelGovernment [member]IFRS 8.34 DisclosuredocumentationThis member stands for a government, government agencies and similar bodies whether local, national or international.ifrs-fullGrossCarryingAmountMemberMemberlabelGross carrying amount [member]IAS 16.73 d Disclosure, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, IAS 41.54 f Disclosure, IFRS 3.B67 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, IFRS 7.35N Example, Effective 2027-01-01 IFRS 19.200 d Disclosure, Effective 2027-01-01 IFRS 19.263 c Disclosure, Effective 2027-01-01 IFRS 19.271 c Disclosure, Effective 2027-01-01 IFRS 19.274 e Disclosure, Effective 2027-01-01 IFRS 19.70 Disclosure, Effective 2027-01-01 IFRS 19.71 DisclosuredocumentationThis 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; Impairment loss]ifrs-fullGrossContractualAmountsReceivableForAcquiredReceivablesMonetary instant, debitlabelGross contractual amounts receivable for acquired receivablesIFRS 3.B64 h (ii) DisclosuredocumentationThe gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Total for all business combinations [member]] ifrs-fullGrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements(Monetary) instant, debitlabelGross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsIFRS 7.13C b Disclosure, Effective 2027-01-01 IFRS 19.49 DisclosurenegatedLabelGross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsdocumentationThe amount of financial assets set off against financial liabilities when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities]ifrs-fullGrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsMonetary instant, debitlabelGross financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsIFRS 7.13C a DisclosuredocumentationThe gross amount of recognised financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets]ifrs-fullGrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements(Monetary) instant, creditlabelGross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsIFRS 7.13C b Disclosure, Effective 2027-01-01 IFRS 19.49 DisclosurenegatedLabelGross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsdocumentationThe amount of financial liabilities set off against financial assets when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities]

ifrs-fullGrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsMonetary instant, creditlabelGross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsIFRS 7.13C a DisclosuredocumentationThe gross amount of recognised financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities]ifrs-fullGrossLeaseLiabilitiesMonetary instant, creditlabelGross lease liabilitiesIFRS 16.58 Disclosure, IFRS 7.B11D a Example, Effective 2027-01-01 IFRS 19.119 DisclosuredocumentationThe amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities]ifrs-fullGrossLoanCommitmentsMonetary instant, creditlabelGross loan commitmentsIFRS 7.B11D e ExampledocumentationThe amount of contractual undiscounted cash flows for gross commitments to receive a loan.ifrs-fullGrossProfitMonetary duration, creditlabel IAS1Gross profit IAS 1 Expiry date 2027-01-01 IAS 1.103 Example IFRS18 Effective 2027-01-01 IFRS 18.118 a Disclosure netLabel IAS1Gross profitlabel IFRS18Gross profit (loss), operatingnetLabel IFRS18Gross profit (loss), operatingdocumentation IAS1The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]documentation IFRS18The amount of revenue less cost of sales, in the operating category in the statement of profit or loss. [Refer: Cost of sales, operating; Revenue, operating]ifrs-fullGSMLicencesMemberMemberlabelGSM licences [member]IAS 38.119 Common practicedocumentationThis member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises] ifrs-fullGuaranteesMemberMemberlabelGuarantees [member]IFRS 7.B33 ExampledocumentationThis member stands for formal promises, often in writing, in which one party assumes responsibility for another's debts or responsibilities, or in which the party provides assurance that certain conditions will be fulfilled.ifrs-fullHedgedItemAssetsMonetary instant, debitlabelHedged item, assetsIFRS 7.24B a (i) Disclosure, Effective 2027-01-01 IFRS 19.61 a (i) DisclosuredocumentationThe amount of a hedged item, recognised as an asset. [Refer: Hedged items [domain]]ifrs-fullHedgedItemLiabilitiesMonetary instant, creditlabelHedged item, liabilitiesIFRS 7.24B a (i) Disclosure, Effective 2027-01-01 IFRS 19.61 a (i) DisclosuredocumentationThe amount of a hedged item, recognised as a liability. [Refer: Hedged items [domain]]ifrs-fullHedgedItemsAxisAxislabelHedged items [axis]IFRS 7.24B Disclosure, Effective 2027-01-01 IFRS 19.61 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullHedgedItemsDomainDomain [default]labelHedged items [domain]IFRS 7.24B Disclosure, Effective 2027-01-01 IFRS 19.61 DisclosuredocumentationThis member stands for hedged items. A hedged item can be a recognised asset or liability, an unrecognised firm commitment, a forecast transaction or a net investment in a foreign operation. The hedged item can be: (a) a single item; or (b) a group of items (subject to paragraphs 6.6.1–6.6.6 and B6.6.1–B6.6.16 of IFRS 9). A hedged item can also be a component of such an item or group of items (see paragraphs 6.3.7 and B6.3.7–B6.3.25 of IFRS 9). This member also represents the standard value for the 'Hedged items' axis if no other member is used.

ifrs-fullHedgeFundInvestmentsMemberMemberlabelHedge fund investments [member]IFRS 13.94 Example, IFRS 13.IE60 ExampledocumentationThis member stands for investments in hedge funds.ifrs-fullHedgesOfNetInvestmentInForeignOperationsMemberMemberlabelHedges of net investment in foreign operations [member]IAS 39.86 c Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, Effective 2027-01-01 IFRS 19.60 Disclosure, Effective 2027-01-01 IFRS 19.61 Disclosure, Effective 2027-01-01 IFRS 19.62 DisclosuredocumentationThis member stands for hedges of the entity's monetary items that are receivable from or payable to a foreign operation, for which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.ifrs-fullHedgesOfNetInvestmentsInForeignOperationsAbstractlabelHedges of net investment in foreign operations [abstract]ifrs-fullHedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositionsMonetary duration, creditlabel IAS1Hedging gains (losses) for hedge of group of items with offsetting risk positionsIFRS 7.24C b (vi) Disclosure, IFRS 9.6.6.4 Disclosurelabel IFRS18Hedging gains (losses) for hedge of group of items with offsetting risk positions, operatingdocumentation IAS1The hedging gains (losses) for hedge of group of items with offsetting risk positions.documentation IFRS18The hedging gains (losses) for hedge of group of items with offsetting risk positions, in the operating category in the statement of profit or loss. ifrs-fullHedgingInstrumentAssetsMonetary instant, debitlabelHedging instrument, assetsIFRS 7.24A a Disclosure, Effective 2027-01-01 IFRS 19.60 a DisclosuredocumentationThe amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [domain]]ifrs-fullHedgingInstrumentLiabilitiesMonetary instant, creditlabelHedging instrument, liabilitiesIFRS 7.24A a Disclosure, Effective 2027-01-01 IFRS 19.60 a DisclosuredocumentationThe amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [domain]]ifrs-fullHedgingInstrumentsAxisAxislabelHedging instruments [axis]IFRS 7.23A Disclosure, IFRS 7.24A Disclosure, Effective 2027-01-01 IFRS 19.60 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullHedgingInstrumentsDomainDomain [default]labelHedging instruments [domain]IFRS 7.23A Disclosure, IFRS 7.24A Disclosure, Effective 2027-01-01 IFRS 19.60 DisclosuredocumentationThis member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9. For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9. This member also represents the standard value for the 'Hedging instruments' axis if no other member is used.

ifrs-fullHeldtomaturityInvestmentsMonetary instant, debitlabelHeld-to-maturity investmentsExpired 2023-01-01 IFRS 7.8 b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments]ifrs-fullHeldtomaturityInvestmentsCategoryMemberMemberlabelHeld-to-maturity investments, category [member]Expired 2023-01-01 IFRS 7.8 b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThis member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments] ifrs-fullHistoricalVolatilityForSharesMeasurementInputMemberMemberlabelHistorical volatility for shares, measurement input [member]IFRS 13.B36 b ExampledocumentationThis member stands for the historical volatility for shares used as a measurement input.esef_allhttps://www.esma.europa.eu/xbrl/role/all/esef_role-000000rolelabel[000000] Tags that must be applied if corresponding information is present in a reportesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-110000rolelabel[110000] General information about financial statementsesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-210000rolelabel[210000] Statement of financial position, current/non-currentesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-220000rolelabel[220000] Statement of financial position, order of liquidityesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000rolelabel[310000] Statement of comprehensive income, profit or loss, by function of expenseesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000rolelabel[320000] Statement of comprehensive income, profit or loss, by nature of expenseesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-410000rolelabel[410000] Statement of comprehensive income, OCI components presented net of taxesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000rolelabel[420000] Statement of comprehensive income, OCI components presented before taxesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000rolelabel[610000] Statement of changes in equity

esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100rolelabel[800100] Subclassifications of assets, liabilities and equitiesesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200rolelabel[800200] Analysis of income and expenseesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800400rolelabel[800400] Statement of changes in equity, additional disclosuresesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800500rolelabel[800500] List of notesesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800600rolelabel[800600] List of accounting policiesesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800610rolelabel[800610] List of material accounting policy informationesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-810000rolelabel[810000] Notes- Corporate information and statement of IFRS complianceesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-861000rolelabel[861000] Notes- Analysis of other comprehensive income by itemesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-861200rolelabel[861200] Notes- Share capital, reserves and other equity interestesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-880000rolelabel[880000] Notes- Additional informationesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_10_role-815000rolelabel[815000] Notes- Events after reporting period esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_12_role-835110rolelabel[835110] Notes- Income taxesesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_16_role-822100rolelabel[822100] Notes- Property, plant and equipmentesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480rolelabel[834480] Notes- Employee benefitsesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_2_role-826380rolelabel[826380] Notes- Inventoriesesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_20_role-831400rolelabel[831400] Notes- Government grantsesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_21_role-842000rolelabel[842000] Notes- Effects of changes in foreign exchange ratesesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_23_role-836200rolelabel[836200] Notes- Borrowing costsesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_24_role-818000rolelabel[818000] Notes- Related partyesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_26_role-710000rolelabel[710000] Statement of changes in net assets available for benefitsesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_27_role-825480rolelabel[825480] Notes- Separate financial statementsesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_29_role-816000rolelabel[816000] Notes- Hyperinflationary reporting esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000rolelabel[838000] Notes- Earnings per shareesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_34_role-813000rolelabel[813000] Notes- Interim financial reportingesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_36_role-832410rolelabel[832410] Notes- Impairment of assetsesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_37_role-827570rolelabel[827570] Notes- Other provisions, contingent liabilities and contingent assetsesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_38_role-823180rolelabel[823180] Notes- Intangible assetsesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100rolelabel[825100] Notes- Investment propertyesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_41_role-824180rolelabel[824180] Notes- Agricultureesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_7_role-510000rolelabel[510000] Statement of cash flows, direct methodesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_7_role-520000rolelabel[520000] Statement of cash flows, indirect methodesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_7_role-800300rolelabel[800300] Statement of cash flows, additional disclosuresesef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_7_role-851100rolelabel[851100] Notes- Cash flow statement

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esef_corhttps://www.esma.europa.eu/xbrl/role/cor/esef_role-999999rolelabel[999999] Line items not dimensionally qualifiedesef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_axi_periodAdj_rolerolelabelPeriod adjusted Axis aggregation validationsesef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_equ_rolerolelabelFact equivalence validationsesef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_neg1_rolerolelabelNegative fact validations 1esef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_neg2_rolerolelabelNegative fact validations 2esef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_per_rolerolelabelPercentage warningsesef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_pos_rolerolelabelPositive fact validationsesef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_tech_rolerolelabelTechnical validationsesef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrsdim_role-990000rolelabel[990000] Axis- Defaultsesma_technicalhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenariorolelabelPrevents default use of line items (i.e. when not explicitly allowed) for scenarioesma_technicalhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegmentrolelabelPrevents default use of line items (i.e. when not explicitly allowed) for segment ifrs-fullIdentifiableAssetsAcquiredLiabilitiesAssumedMonetary instant, debitlabelIdentifiable assets acquired (liabilities assumed)IFRS 3.B64 i Example, IFRS 3.IE72 Example, Effective 2027-01-01 IFRS 19.35 g ExamplenetLabelNet identifiable assets acquired (liabilities assumed)documentationThe amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Total for all business combinations [member]]ifrs-fullIdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDateMonetary instant, debitlabelIdentifiable intangible assets recognised as of acquisition dateIFRS 3.B64 i Example, IFRS 3.IE72 Example, Effective 2027-01-01 IFRS 19.35 g ExampledocumentationThe amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Total for all business combinations [member]]ifrs-fullIdentificationOfUnadjustedComparativeInformationTextlabelIdentification of unadjusted comparative informationIAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 DisclosuredocumentationThe identification of unadjusted comparative information in the financial statements.ifrs-fullIdentityOfPriceIndexTextlabelDescription of identity of price indexIAS 29.39 c Disclosure, Effective 2027-01-01 IFRS 19.241 b DisclosuredocumentationThe 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.ifrs-fullIFRS17MemberMemberlabelIFRS 17 [member]IFRS 17.C3 Common practicedocumentationThis member stands for IFRS 17 Insurance Contracts.ifrs-fullIFRS19MemberMemberlabelIFRS 19 [member]Expiry date 2027-01-01 IFRS 19.A1 DisclosuredocumentationThis member stands for IFRS 19 Subsidiaries without Public Accountability: Disclosures.

ifrs-fullIFRS9MemberMemberlabelIFRS 9 [member]IFRS 17.C28D Common practice, IFRS 9.7.2.12 Common practice, IFRS 9.7.2.13 Common practice, IFRS 9.7.2.15 Common practice, IFRS 9.7.2.33 Common practice, IFRS 9.7.2.40 Common practice, IFRS 9.7.2.46 Common practice, IFRS 9.7.2.7 Common practicedocumentationThis member stands for IFRS 9 Financial Instruments.ifrs-fullIFRSsMemberMember [default]labelIFRSs [member]IFRS 1.24 Disclosure, Effective 2027-01-01 IFRS 19.24 DisclosuredocumentationThis member stands for Standards and Interpretations issued by the International Accounting Standards Board (IASB), which comprise (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. It also represents the standard value for the 'Financial effect of transition from previous GAAP to IFRSs' axis if no other member is used.ifrs-fullImmatureBiologicalAssetsMemberMemberlabelImmature biological assets [member]IAS 41.43 ExampledocumentationThis member stands for immature biological assets. Immature biological assets are those that have not attained harvestable specifications (for consumable biological assets) or are not able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets] ifrs-fullImpactOfInitialApplicationOfNewIFRSIsNotKnownOrReasonablyEstimableTrue/FalselabelImpact of initial application of new IFRS is not known or reasonably estimableIAS 8.31 e (ii) Example, Effective 2027-01-01 IFRS 19.181 e (ii) ExamplecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentation IAS1Indicates (true false) whether the impact of the initial application of a new IFRS is not known or reasonably estimable.documentation IFRS18Indicates (true false) whether the impact of the initial application of a new IFRS Accounting Standard is not known or reasonably estimable.ifrs-fullImpairmentLossMonetary duration, debitlabelImpairment lossIAS 36.130 b Disclosure, IAS 36.130 d (ii) DisclosuredocumentationThe amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]]ifrs-fullImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomersMonetary duration, debitlabel IAS1Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customersIFRS 15.128 b Disclosure, Effective 2027-01-01 IFRS 19.113 b Disclosurelabel IFRS18Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers, operatingdocumentation IAS1The amount of impairment loss for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Impairment loss]documentation IFRS18The amount of impairment loss for assets recognised from the costs incurred to obtain or fulfil contracts with customers, in the operating category in the statement of profit or loss. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Impairment loss]

ifrs-fullImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9(Monetary) duration, debitlabel IFRS18Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 IAS 1 Expiry date 2027-01-01 IAS 1.82 ba Disclosure IFRS18 Effective 2027-01-01 IFRS 18.75 b (ii) Disclosure negatedLabel IAS1Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9documentationThe amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9.ifrs-fullImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9Investing(Monetary) duration, debitlabel IFRS18Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9, investingEffective 2027-01-01 IFRS 18.75 b (ii) DisclosurenegatedLabel IFRS18Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9, investingdocumentation IFRS18The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9, in the investing category in the statement of profit or loss.ifrs-fullImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9Operating(Monetary) duration, debitlabel IFRS18Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9, operatingEffective 2027-01-01 IFRS 18.75 b (ii) DisclosurenegatedLabel IFRS18Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9, operatingdocumentation IFRS18The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9, in the operating category in the statement of profit or loss. ifrs-fullImpairmentLossOnFinancialAssetsMonetary duration, debitlabelImpairment loss on financial assetsExpired 2023-01-01 IFRS 7.20 e DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss]ifrs-fullImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomersMonetary duration, debitlabel IAS1Impairment loss on receivables or contract assets arising from contracts with customersIFRS 15.113 b Disclosure, Effective 2027-01-01 IFRS 19.106 Disclosurelabel IFRS18Impairment loss on receivables or contract assets arising from contracts with customers, operatingdocumentation IAS1The amount of impairment loss on receivables or contract assets arising from contracts with customers. [Refer: Contract assets; Impairment loss; Receivables from contracts with customers]documentation IFRS18The amount of impairment loss on receivables or contract assets arising from contracts with customers, in the operating category in the statement of profit or loss. [Refer: Contract assets; Impairment loss; Receivables from contracts with customers]ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomeMonetary duration, debitlabelImpairment loss recognised in other comprehensive incomeIAS 36.126 c Disclosure, IAS 36.129 a DisclosuredocumentationThe amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income]

ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill(Monetary) durationlabelImpairment loss recognised in other comprehensive income, intangible assets other than goodwillIAS 38.118 e (iii) Disclosure, Effective 2027-01-01 IFRS 19.263 e (iii) DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]negatedLabelImpairment loss recognised in other comprehensive income, intangible assets other than goodwilldocumentationThe amount of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Impairment loss recognised in other comprehensive income; Intangible assets other than goodwill] ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment(Monetary) durationlabelImpairment loss recognised in other comprehensive income, property, plant and equipmentIAS 16.73 e (iv) Disclosure, Effective 2027-01-01 IFRS 19.200 e (iv) DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]negatedLabelImpairment loss recognised in other comprehensive income, property, plant and equipmentdocumentationThe amount of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment]

ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets(Monetary) durationlabelImpairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]negatedLabelImpairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assetsdocumentationThe amount of impairment loss recognised in other comprehensive income for property, plant and equipment including right-of-use assets. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment including right-of-use assets] ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets(Monetary) durationlabelImpairment loss recognised in other comprehensive income, right-of-use assetsIAS 16.73 e Common practicenegatedLabelImpairment loss recognised in other comprehensive income, right-of-use assetsdocumentationThe amount of impairment loss recognised in other comprehensive income for right-of-use assets. [Refer: Impairment loss recognised in other comprehensive income; Right-of-use assets]ifrs-fullImpairmentLossRecognisedInProfitOrLossMonetary duration, debitlabelImpairment loss recognised in profit or lossIAS 36.126 a Disclosure, IAS 36.129 a Disclosure, Effective 2027-01-01 IFRS 19.250 a DisclosuredocumentationThe amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)]ifrs-fullImpairmentLossRecognisedInProfitOrLossBiologicalAssets(Monetary) durationlabel IAS1Impairment loss recognised in profit or loss, biological assetsIAS 41.55 a DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

negatedLabel IAS1Impairment loss recognised in profit or loss, biological assetslabel IFRS18Impairment loss recognised in profit or loss, biological assets, operatingnegatedLabel IFRS18Impairment loss recognised in profit or loss, biological assets, operatingdocumentation IAS1The amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets]documentation IFRS18The amount of impairment loss recognised in profit or loss for biological assets, in the operating category in the statement of profit or loss. [Refer: Impairment loss recognised in profit or loss; Biological assets]ifrs-fullImpairmentLossRecognisedInProfitOrLossGoodwill(Monetary) durationlabel IAS1Impairment loss recognised in profit or loss, goodwill IAS 1 IFRS 3.B67 d (v) Disclosure, Effective 2027-01-01 IFRS 19.37 c Disclosure IFRS18 IFRS 3.B67 d (v) Disclosure, Effective 2027-01-01 IFRS 18.IE7 Example, Effective 2027-01-01 IFRS 19.37 c Disclosure commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] negatedLabel IAS1Impairment loss recognised in profit or loss, goodwilllabel IFRS18Impairment loss recognised in profit or loss, goodwill, operatingnegatedLabel IFRS18Impairment loss recognised in profit or loss, goodwill, operatingdocumentation IAS1The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]documentation IFRS18The amount of impairment loss recognised in profit or loss for goodwill, in the operating category in the statement of profit or loss. [Refer: Impairment loss recognised in profit or loss; Goodwill]

ifrs-fullImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill(Monetary) durationlabelImpairment loss recognised in profit or loss, intangible assets and goodwillIAS 38.118 e (iv) Common practicecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]negatedLabelImpairment loss recognised in profit or loss, intangible assets and goodwilldocumentationThe amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill] ifrs-fullImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill(Monetary) durationlabelImpairment loss recognised in profit or loss, intangible assets other than goodwillIAS 38.118 e (iv) Disclosure, Effective 2027-01-01 IFRS 19.263 e (iv) DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]negatedLabelImpairment loss recognised in profit or loss, intangible assets other than goodwilldocumentationThe 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]

ifrs-fullImpairmentLossRecognisedInProfitOrLossInvestmentProperty(Monetary) durationlabelImpairment loss recognised in profit or loss, investment propertyIAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure, Effective 2027-01-01 IFRS 19.269 f Disclosure, Effective 2027-01-01 IFRS 19.271 d (v) DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]negatedLabelImpairment loss recognised in profit or loss, investment propertydocumentationThe amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property] ifrs-fullImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesMonetary durationlabel IAS1Impairment loss recognised in profit or loss, loans and advances IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]label IFRS18Impairment loss recognised in profit or loss, loans and advances, operatingdocumentation IAS1The amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss]documentation IFRS18The amount of impairment loss recognised in profit or loss for loans and advances, in the operating category in the statement of profit or loss. [Refer: Impairment loss recognised in profit or loss]

ifrs-fullImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentMonetary durationlabel IAS1Impairment loss recognised in profit or loss, property, plant and equipment IAS 1 IAS 16.73 e (v) Disclosure, , Effective 2027-01-01 IFRS 19.200 e (v) Disclosure, Expiry date 2027-01-01 IAS 1.98 a Disclosure IFRS18 IAS 16.73 e (v) Disclosure, Effective 2027-01-01 IFRS 18.B79 b Disclosure, Effective 2027-01-01 IFRS 19.200 e (v) Disclosure commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]negatedLabel IAS1Impairment loss recognised in profit or loss, property, plant and equipmentlabel IFRS18Impairment loss recognised in profit or loss, property, plant and equipment, operatingnegatedLabel IFRS18Impairment loss recognised in profit or loss, property, plant and equipment, operating documentation IAS1The 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]documentation IFRS18The amount of impairment loss recognised in profit or loss for property, plant and equipment, in the operating category in the statement of profit or loss. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment]ifrs-fullImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets(Monetary) durationlabelImpairment loss recognised in profit or loss, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

negatedLabelImpairment loss recognised in profit or loss, property, plant and equipment including right-of-use assetsdocumentationThe amount of impairment loss recognised in profit or loss for property, plant and equipment including right-of-use assets. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment including right-of-use assets]ifrs-fullImpairmentLossRecognisedInProfitOrLossRightofuseAssets(Monetary) durationlabelImpairment loss recognised in profit or loss, right-of-use assetsIAS 16.73 e Common practicenegatedLabelImpairment loss recognised in profit or loss, right-of-use assetsdocumentationThe amount of impairment loss recognised in profit or loss for right-of-use assets. [Refer: Impairment loss recognised in profit or loss; Right-of-use assets]ifrs-fullImpairmentLossRecognisedInProfitOrLossTradeReceivablesMonetary duration, debitlabel IAS1Impairment loss recognised in profit or loss, trade receivables IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Impairment loss recognised in profit or loss, trade receivables, operatingdocumentation IAS1The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables]documentation IFRS18The amount of impairment loss recognised in profit or loss for trade receivables, in the operating category in the statement of profit or loss. [Refer: Impairment loss recognised in profit or loss; Trade receivables] ifrs-fullImpairmentLossReversalOfImpairmentLossMemberMemberlabel IFRS18Impairment loss (reversal of impairment loss) [member]Effective 2027-01-01 IFRS 18.83 b (i) Disclosure, Effective 2027-01-01 IFRS 19.133 b (i) Disclosuredocumentation IFRS18This members stands for the total of the impairment losses and reversals of impairment losses, comprising the amounts required to be disclosed by paragraphs 126(a) and 126(b) of IAS 36 Impairment of Assets.ifrs-fullImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstractlabelImpairment loss (reversal of impairment loss) on trade receivables [abstract]ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossMonetary duration, debitlabelImpairment loss (reversal of impairment loss) recognised in profit or loss IAS 1 Expiry date 2027-01-01 IAS 1.99 Disclosure IFRS18 Effective 2027-01-01 IFRS 19.133 a (iv) Disclosure, Effective 2027-01-01 IFRS 18.83 a (iv) Disclosure negatedLabel IAS1Reversal of impairment loss (impairment loss) recognised in profit or lossdocumentationThe 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]ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesMonetary duration, debitlabel IAS1Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances

IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice netLabel IAS1Net impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advanceslabel IFRS18Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances, operatingnegatedNetLabel IFRS18Net impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances, operatingdocumentation IAS1The amount of impairment loss or reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]documentation IFRS18The amount of impairment loss or reversal of impairment loss recognised in profit or loss for loans and advances, in the operating category in the statement of profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss] ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstractlabelImpairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossOperatingMonetary duration, debitlabel IFRS18Impairment loss (reversal of impairment loss) recognised in profit or loss, operatingEffective 2027-01-01 IFRS 18.78 Disclosuredocumentation IFRS18The amount of impairment loss or reversal of impairment loss recognised in profit or loss, in the operating category in the statement of profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivablesMonetary duration, debitlabel IAS1Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice netLabel IAS1Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivableslabel IFRS18Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables, operatingnetLabel IFRS18Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables, operatingdocumentation IAS1The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables]documentation IFRS18The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables, in the operating category in the statement of profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables]

ifrs-fullImpairmentOfFinancialAssetsAxisAxislabelImpairment of financial assets [axis]Expired 2023-01-01 IFRS 7.37 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullImpairmentOfFinancialAssetsDomainDomain [default]labelImpairment of financial assets [domain]Expired 2023-01-01 IFRS 7.37 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThis member stands for the standard value for the 'Impairment of financial assets' axis if no other member is used.ifrs-fullImpairmentRequirementsHaveBeenAppliedInClassificationOverlayTrue/FalselabelImpairment requirements have been applied in classification overlayIFRS 17.C28E a DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied in classification overlay.ifrs-fullImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntityTextlabelDescription of implications of surplus or deficit on multi-employer or state plan for entityIAS 19.148 d (iv) Disclosure, Effective 2027-01-01 IFRS 19.212 c DisclosuredocumentationThe description of the implications for the entity of a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-fullInAccordanceWithIFRS9MemberMemberlabelIn accordance with IFRS 9 [member]IAS 27.16 c Disclosure, IAS 27.17 c Disclosure, Effective 2027-01-01 IFRS 19.238 b Disclosure, Effective 2027-01-01 IFRS 19.240 b DisclosuredocumentationThis member stands for investments in subsidiaries, joint ventures, and associates accounted for in accordance with IFRS 9 in the separate financial statements.ifrs-fullIncomeApproachMemberMemberlabelIncome approach [member]IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure, Effective 2027-01-01 IFRS 19.254 e DisclosuredocumentationThis member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts.ifrs-fullIncomeArisingFromExplorationForAndEvaluationOfMineralResourcesMonetary duration, creditlabel IAS1Income arising from exploration for and evaluation of mineral resourcesIFRS 6.24 b Disclosurelabel IFRS18Income arising from exploration for and evaluation of mineral resources, operatingdocumentation IAS1The amount of income arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources, after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.documentation IFRS18The amount of income arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources, after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, in the operating category in the statement of profit or loss.

ifrs-fullIncomeCapitalisationMemberMemberlabelIncome capitalisation [member]IFRS 13.93 d Common practicedocumentationThis member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an amount representing some measure of economic income in order to convert that economic income amount to an estimate of present value.ifrs-fullIncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstractlabelIncome, expense, gains or losses of financial instruments [abstract]ifrs-fullIncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesMonetary duration, creditlabel IAS1Income (expenses) from reinsurance contracts held, other than finance income (expenses) IAS 1 IFRS 17.86 Disclosure, Expiry date 2027-01-01 IAS 1.82 ac Disclosure IFRS18 IFRS 17.86 Disclosure, Effective 2027-01-01 IFRS 18.75 c (iii) Disclosure netLabel IAS1Net income (expenses) from reinsurance contracts held, other than finance income (expenses)label IFRS18Income (expenses) from reinsurance contracts held, other than finance income (expenses), operatingnetLabel IFRS18Net income (expenses) from reinsurance contracts held, other than finance income (expenses), operatingdocumentation IAS1The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]]documentation IFRS18The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses), in the operating category in the statement of profit or loss. [Refer: Reinsurance contracts held [member]] ifrs-fullIncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesAbstractlabelIncome (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]ifrs-fullIncomeFromAmountsRecoveredFromReinsurerMonetary duration, creditlabel IAS1Income from amounts recovered from reinsurerIFRS 17.86 Disclosurelabel IFRS18Income from amounts recovered from reinsurer, operatingdocumentation IAS1The amount of income from the amounts recovered from the reinsurer. [Refer: Reinsurance contracts held [member]]documentation IFRS18The amount of income from the amounts recovered from the reinsurer, in the operating category in the statement of profit or loss. [Refer: Reinsurance contracts held [member]] ifrs-fullIncomeFromContinuingInvolvementInDerecognisedFinancialAssetsMonetary duration, creditlabelIncome from continuing involvement in derecognised financial assetsIFRS 7.42G b DisclosuredocumentationThe amount of income recognised from the entity's continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]]ifrs-fullIncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognisedMonetary instant, creditlabelIncome from continuing involvement in derecognised financial assets cumulatively recognisedIFRS 7.42G b DisclosuredocumentationThe cumulative amount of income recognised from the entity's continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Income from continuing involvement in derecognised financial assets; Derivatives [member]]ifrs-fullIncomeFromContinuingOperationsAttributableToOwnersOfParentMonetary duration, creditlabelIncome from continuing operations attributable to owners of parentIFRS 5.33 d DisclosuredocumentationThe amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations, unless line item indicates otherwise [member]]ifrs-fullIncomeFromDiscontinuedOperationsAttributableToOwnersOfParentMonetary duration, creditlabel IAS1Income from discontinued operations attributable to owners of parentIFRS 5.33 d Disclosurelabel IFRS18Income from discontinued operations attributable to owners of parent, discontinued operationsdocumentation IAS1The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]documentation IFRS18The amount of income from discontinued operations attributable to owners of the parent, in the discontinued operations category in the statement of profit or loss. [Refer: Discontinued operations [member]]

ifrs-fullIncomeFromFinesAndPenaltiesMonetary duration, creditlabel IAS1Income from fines and penalties IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Income from fines and penalties, operatingdocumentation IAS1The amount of income arising from fines and penalties.documentation IFRS18The amount of income arising from fines and penalties, in the operating category in the statement of profit or loss.ifrs-fullIncomeFromGovernmentGrantsRelatedToAgriculturalActivityMonetary duration, creditlabel IAS1Income from government grants related to agricultural activityIAS 41.57 a Common practicelabel IFRS18Income from government grants related to agricultural activity, operatingdocumentation IAS1The amount of income from government grants related to agricultural activities. [Refer: Government grants]documentation IFRS18The amount of income from government grants related to agricultural activities, in the operating category in the statement of profit or loss. [Refer: Government grants]ifrs-fullIncomeFromReimbursementsUnderInsurancePoliciesMonetary duration, creditlabel IAS1Income from reimbursements under insurance policies IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Income from reimbursements under insurance policies, operatingdocumentation IAS1The amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract.documentation IFRS18The amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract, in the operating category in the statement of profit or loss. ifrs-fullIncomeFromStructuredEntitiesMonetary duration, creditlabelIncome from structured entitiesIFRS 12.27 b DisclosuredocumentationThe amount of income from structured entities including recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the structured entity. [Refer: Total for all unconsolidated structured entities [member]]ifrs-fullIncomeFromSubleasingRightofuseAssetsMonetary duration, creditlabelIncome from subleasing right-of-use assetsIFRS 16.53 f DisclosuredocumentationThe amount of income from subleasing right-of-use assets. Sublease is a transaction for which an underlying asset is re-leased by a lessee (intermediate lessor) to a third party, and the lease (head lease) between the head lessor and lessee remains in effect. [Refer: Right-of-use assets]ifrs-fullIncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeMonetary duration, creditlabelIncome on financial assets reclassified out of available-for-sale financial assets recognised in profit or lossExpired 2023-01-01 IFRS 7.12A e DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of income recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]ifrs-fullIncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossMonetary duration, creditlabelIncome on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossExpired 2023-01-01 IFRS 7.12A e DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of income recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-fullIncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRateMonetary duration, creditlabelIncome relating to variable lease payments for operating leases that do not depend on index or rateIFRS 16.90 b Disclosure, Effective 2027-01-01 IFRS 19.125 DisclosuredocumentationThe amount of income relating to variable lease payments for operating leases that do not depend on an index or a rate. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.ifrs-fullIncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLeaseMonetary duration, creditlabelIncome relating to variable lease payments not included in measurement of net investment in finance leaseIFRS 16.90 a (iii) Disclosure, Effective 2027-01-01 IFRS 19.123 DisclosuredocumentationThe amount of income relating to variable lease payments not included in the measurement of the net investment in the finance lease. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Net investment in finance lease]ifrs-fullIncomeStatementAbstractlabelProfit or loss [abstract]ifrs-fullIncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiabilityMonetary durationlabelIncome tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liabilityIAS 12.81 i DisclosuredocumentationThe amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared after the reporting period but before the financial statements were authorised for issue, and are not recognised as a liability in the financial statements. ifrs-fullIncomeTaxesCategoryInProfitOrLossAbstractlabel IFRS18Income taxes category in profit or loss [abstract]ifrs-fullIncomeTaxesPaidClassifiedAsOperatingActivitiesMonetary duration, creditlabelIncome taxes paid, classified as operating activitiesIAS 7.35 Common practicedocumentationThe cash outflow for income taxes paid, classified as operating activities.ifrs-fullIncomeTaxesPaidRefundMonetary duration, creditlabelIncome taxes paid (refund)IAS 7.35 DisclosuretotalLabelTotal income taxes paid (refund)documentationThe cash flows from income taxes paid or refunded.ifrs-fullIncomeTaxesPaidRefundAbstractlabelIncome taxes paid (refund) [abstract]ifrs-fullIncomeTaxesPaidRefundClassifiedAsFinancingActivitiesMonetary duration, creditlabelIncome taxes paid (refund), classified as financing activitiesIAS 7.14 f Example, IAS 7.35 DisclosurenegatedTerseLabelIncome taxes refund (paid)documentationThe cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]ifrs-fullIncomeTaxesPaidRefundClassifiedAsInvestingActivitiesMonetary duration, creditlabelIncome taxes paid (refund), classified as investing activitiesIAS 7.14 f Example, IAS 7.35 DisclosurenegatedTerseLabelIncome taxes refund (paid)documentationThe cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]ifrs-fullIncomeTaxesPaidRefundClassifiedAsOperatingActivitiesMonetary duration, creditlabelIncome taxes paid (refund), classified as operating activitiesIAS 7.14 f Example, IAS 7.35 DisclosurenegatedTerseLabelIncome taxes refund (paid)documentationThe cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]

ifrs-fullIncomeTaxesRefundClassifiedAsOperatingActivitiesMonetary duration, debitlabelIncome taxes refund, classified as operating activitiesIAS 7.35 Common practicedocumentationThe cash inflow from income taxes refunded, classified as operating activities.ifrs-fullIncomeTaxExpenseContinuingOperationsMonetary duration, debitlabel IAS1Tax expense (income) IAS 1 IAS 12.79 Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure, IAS 26.35 b (viii) Disclosure, IFRS 8.23 h Disclosure, Effective 2027-01-01 IFRS 19.192 Disclosure, Effective 2027-01-01 IFRS 19.194 c (i) Disclosure, Effective 2027-01-01 IFRS 19.194 c (ii) Disclosure, Expiry date 2027-01-01 IAS 1.82 d Disclosure, IFRS 12.B13 g Disclosure IFRS18 IAS 12.79 Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure, IAS 26.35 b (viii) Disclosure, IFRS 12.B13 g Disclosure, IFRS 8.23 h Disclosure, , Effective 2027-01-01 IFRS 18.75 a (iv) Disclosure, Effective 2027-01-01 IFRS 19.192 Disclosure, Effective 2027-01-01 IFRS 19.194 c (i) Disclosure, Effective 2027-01-01 IFRS 19.194 c (ii) Disclosure totalLabel IAS1Total tax expense (income)negatedTerseLabel IAS1Tax income (expense)label IFRS18Income tax expense (income), income taxestotalLabel IFRS18Total income tax expense (income), income taxesnegatedTerseLabel IFRS18Income tax income (expense), income taxesdocumentation IAS1The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]documentation IFRS18The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax, in the income taxes category in the statement of profit or loss. [Refer: Current tax expense (income), income taxes; Deferred tax expense (income)] ifrs-fullIncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome(Monetary) duration, debitlabelIncome tax relating to available-for-sale financial assets included in other comprehensive income IAS 1 Expired 2023-01-01 IAS 1.90 Disclosure, Expired 2023-01-01 IAS 12.81 ab Disclosure IFRS18 Expired 2023-01-01 IAS 12.81 ab Disclosure, commentaryGuidanceThis element should be used to tag non-restated comparative information only.negatedLabelIncome tax relating to available-for-sale financial assets included in other comprehensive incomedocumentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]ifrs-fullIncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome(Monetary) duration, debitlabelIncome tax relating to cash flow hedges included in other comprehensive income IAS 1 IAS 12.81 ab Disclosure, Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 IAS 12.81 ab Disclosure, , Effective 2027-01-01 IFRS 18.93 Disclosure negatedLabelIncome tax relating to cash flow hedges included in other comprehensive incomedocumentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]ifrs-fullIncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome(Monetary) duration, debitlabelIncome tax relating to change in value of foreign currency basis spreads included in other comprehensive income

IAS 1 IAS 12.81 ab Disclosure, , Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 IAS 12.81 ab Disclosure, , Effective 2027-01-01 IFRS 18.93 Disclosure negatedLabelIncome tax relating to change in value of foreign currency basis spreads included in other comprehensive incomedocumentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of foreign currency basis spreads. [Refer: Reserve of change in value of foreign currency basis spreads; Other comprehensive income] ifrs-fullIncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome(Monetary) duration, debitlabelIncome tax relating to change in value of forward elements of forward contracts included in other comprehensive income IAS 1 IAS 12.81 ab Disclosure, , Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 IAS 12.81 ab Disclosure, Effective 2027-01-01 IFRS 18.93 Disclosure negatedLabelIncome tax relating to change in value of forward elements of forward contracts included in other comprehensive incomedocumentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of forward elements of forward contracts. [Refer: Reserve of change in value of forward elements of forward contracts; Other comprehensive income]ifrs-fullIncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome(Monetary) duration, debitlabelIncome tax relating to change in value of time value of options included in other comprehensive income IAS 1 IAS 12.81 ab Disclosure, , Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 IAS 12.81 ab Disclosure, Effective 2027-01-01 IFRS 18.93 Disclosure negatedLabelIncome tax relating to change in value of time value of options included in other comprehensive incomedocumentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of time value of options. [Refer: Reserve of change in value of time value of options; Other comprehensive income]ifrs-fullIncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome(Monetary) duration, debitlabelIncome tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income IAS 1 IAS 12.81 ab Disclosure, Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 IAS 12.81 ab Disclosure, , Effective 2027-01-01 IFRS 18.93 Disclosure negatedLabelIncome tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive incomedocumentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the fair value of financial liabilities attributable to a change in the credit risk of those liabilities. [Refer: Credit risk [member]; Other comprehensive income]

ifrs-fullIncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome(Monetary) duration, debitlabelIncome tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income IAS 1 IAS 12.81 ab Disclosure, Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 IAS 12.81 ab Disclosure, , Effective 2027-01-01 IFRS 18.93 Disclosure negatedLabelIncome tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive incomedocumentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Revaluation surplus; Other comprehensive income]ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeMonetary durationlabelIncome tax relating to components of other comprehensive income IAS 1 IAS 12.81 ab Disclosure, Effective 2027-01-01 IFRS 19.194 b Disclosure, Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 IAS 12.81 ab Disclosure, Effective 2027-01-01 IFRS 18.93 Disclosure, Effective 2027-01-01 IFRS 19.194 b Disclosure totalLabelAggregated income tax relating to components of other comprehensive incomedocumentationThe amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstractlabelIncome tax relating to components of other comprehensive income [abstract]ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss(Monetary) duration, debitlabelIncome tax relating to components of other comprehensive income that will be reclassified to profit or loss IAS 1 Expiry date 2027-01-01 IAS 1.91 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.95 Disclosure negatedTotalLabelAggregated income tax relating to components of other comprehensive income that will be reclassified to profit or lossdocumentationThe amount of income tax relating to amounts recognised in other comprehensive income that will be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstractlabelIncome tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss(Monetary) duration, debitlabelIncome tax relating to components of other comprehensive income that will not be reclassified to profit or loss IAS 1 Expiry date 2027-01-01 IAS 1.91 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.95 Disclosure negatedTotalLabelAggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or lossdocumentationThe amount of income tax relating to amounts recognised in other comprehensive income that will not be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]

ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstractlabelIncome tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]ifrs-fullIncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncomeMonetary duration, debitlabelIncome tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income IAS 1 IAS 12.81 ab Common practice, , Expiry date 2027-01-01 IAS 1.90 Common practice IFRS18 IAS 12.81 ab Common practice, , Effective 2027-01-01 IFRS 18.93 Common practice totalLabelTotal income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive incomedocumentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income; Hedges of net investment in foreign operations [member]] ifrs-fullIncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncomeAbstractlabelIncome tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income [abstract]ifrs-fullIncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome(Monetary) duration, debitlabelIncome tax relating to exchange differences on translation of foreign operations included in other comprehensive income IAS 1 IAS 12.81 ab Disclosure, Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 IAS 12.81 ab Disclosure, Effective 2027-01-01 IFRS 18.93 Disclosure negatedLabelIncome tax relating to exchange differences on translation of foreign operations included in other comprehensive incomedocumentationThe 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]ifrs-fullIncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome(Monetary) duration, debitlabelIncome tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income IAS 1 IAS 12.81 ab Disclosure, Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 IAS 12.81 ab Disclosure, , Effective 2027-01-01 IFRS 18.93 Disclosure negatedLabelIncome tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive incomedocumentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income; Reserve of exchange differences on translation]

ifrs-fullIncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome(Monetary) duration, debitlabelIncome tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income IAS 1 IAS 12.81 ab Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure, , Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 IAS 12.81 ab Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure, , Effective 2027-01-01 IFRS 18.93 Disclosure negatedLabelIncome tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive incomedocumentation IAS1The amount of income tax relating to amounts recognised in other comprehensive income in relation to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]documentation IFRS18The amount of income tax relating to amounts recognised in other comprehensive income in relation to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses), operating; Reinsurance contracts held [member]]ifrs-fullIncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome(Monetary) duration, debitlabelIncome tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income IAS 1 IAS 12.81 ab Disclosure, Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 IAS 12.81 ab Disclosure, Effective 2027-01-01 IFRS 18.93 Disclosure commentaryGuidanceDo NOT use this element for income tax included in other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. Instead, use element Income tax relating to investments in equity instruments included in other comprehensive income.negatedLabelIncome tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive incomedocumentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] ifrs-fullIncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome(Monetary) duration, debitlabelIncome tax relating to hedges of investments in equity instruments included in other comprehensive income IAS 1 IAS 12.81 ab Disclosure, , Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 IAS 12.81 ab Disclosure, , Effective 2027-01-01 IFRS 18.93 Disclosure negatedLabelIncome tax relating to hedges of investments in equity instruments included in other comprehensive incomedocumentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses on hedging instruments that hedge investments in equity instruments]ifrs-fullIncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome(Monetary) duration, debitlabelIncome tax relating to hedges of net investments in foreign operations included in other comprehensive income

IAS 1 IAS 12.81 ab Disclosure, Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 IAS 12.81 ab Disclosure, Effective 2027-01-01 IFRS 18.93 Disclosure negatedLabelIncome tax relating to hedges of net investments in foreign operations included in other comprehensive incomedocumentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income] ifrs-fullIncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss(Monetary) duration, debitlabelIncome tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss IAS 1 IAS 12.81 ab Disclosure, Expiry date 2027-01-01 IAS 1.90 Disclosure, IFRS 17.90 Disclosure IFRS18 IFRS 17.90 Disclosure, Effective 2027-01-01 IFRS 18.93 Disclosure, IAS 12.81 ab Disclosure negatedLabelIncome tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or lossdocumentation IAS1The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]documentation IFRS18The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses), operating; Insurance contracts issued [member]] ifrs-fullIncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss(Monetary) duration, debitlabelIncome tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss IAS 1 IAS 12.81 ab Disclosure, IFRS 17.90 Disclosure, Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 IAS 12.81 ab Disclosure, IFRS 17.90 Disclosure, Effective 2027-01-01 IFRS 18.93 Disclosure negatedLabelIncome tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or lossdocumentation IAS1The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]documentation IFRS18The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses), operating; Insurance contracts issued [member]]ifrs-fullIncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome(Monetary) duration, debitlabelIncome tax relating to investments in equity instruments included in other comprehensive income

IAS 1 IAS 12.81 ab Disclosure, Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 IAS 12.81 ab Disclosure, Effective 2027-01-01 IFRS 18.93 Disclosure negatedLabelIncome tax relating to investments in equity instruments included in other comprehensive incomedocumentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments] ifrs-fullIncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossMonetary duration, debitlabelIncome tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossIFRS 14.22 b DisclosuredocumentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]ifrs-fullIncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLossMonetary duration, debitlabelIncome tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or lossIFRS 14.22 a DisclosuredocumentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]ifrs-fullIncomeTaxRelatingToOtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossMonetary duration, debitlabelIncome tax relating to other components of other comprehensive income that will be reclassified to profit or loss IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of income tax relating to other individually immaterial components of other comprehensive income that will be reclassified to profit or loss. [Refer: Other comprehensive income] ifrs-fullIncomeTaxRelatingToOtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossMonetary duration, debitlabelIncome tax relating to other components of other comprehensive income that will not be reclassified to profit or loss IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of income tax relating to other individually immaterial components of other comprehensive income that will not be reclassified to profit or loss. [Refer: Other comprehensive income]ifrs-fullIncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome(Monetary) duration, debitlabelIncome tax relating to remeasurements of defined benefit plans included in other comprehensive income

IAS 1 IAS 12.81 ab Disclosure, Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 IAS 12.81 ab Disclosure, Effective 2027-01-01 IFRS 18.93 Disclosure negatedLabelIncome tax relating to remeasurements of defined benefit plans included in other comprehensive incomedocumentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to remeasurements of defined benefit plans. [Refer: Other comprehensive income; Reserve of remeasurements of defined benefit plans; Defined benefit plans [domain]]ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodMonetary duration, debitlabelIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method IAS 1 Expiry date 2027-01-01 IAS 1.90 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.93 Disclosure totalLabelAggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity methoddocumentationThe 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] ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstractlabelIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss(Monetary) duration, debitlabelIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss IAS 1 Expiry date 2027-01-01 IAS 1.91 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.95 Disclosure negatedLabelIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or lossdocumentationThe 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 that will be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss(Monetary) duration, debitlabelIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss IAS 1 Expiry date 2027-01-01 IAS 1.91 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.95 Disclosure

negatedLabelIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or lossdocumentationThe 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 that will not be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax] ifrs-fullIncreaseDecreaseDueToApplicationOfIFRS15MemberMemberlabelIFRS 15 [member]IFRS 15.C8 a DisclosuredocumentationThis member stands for IFRS 15 Revenue with Contracts with Customers.ifrs-fullIncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMemberMemberlabelIncrease (decrease) due to changes in accounting policy and corrections of prior period errors [member] IAS 1 IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, Effective 2027-01-01 IFRS 19.178 f (i) Disclosure, Effective 2027-01-01 IFRS 19.179 c (i) Disclosure, Effective 2027-01-01 IFRS 19.186 b (i) Disclosure, Expiry date 2027-01-01 IAS 1.106 b Disclosure, IAS 8.29 c (i) Disclosure IFRS18 IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, Effective 2027-01-01 IFRS 18.107 b Disclosure, Effective 2027-01-01 IFRS 19.178 f (i) Disclosure, Effective 2027-01-01 IFRS 19.179 c (i) Disclosure, Effective 2027-01-01 IFRS 19.186 b (i) Disclosure, IAS 8.49 b (i) Disclosure documentationThis member stands for the financial effect of changes in accounting policy and corrections of prior period errors. ifrs-fullIncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsCumulativeEffectAtDateOfInitialApplicationMemberMemberlabelIncrease (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application [member] IAS 1 Expiry date 2027-01-01 IAS 1.106 Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 Common practice documentation IAS1This member stands for the financial effect of changes in accounting policy for cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. [Refer: IFRSs [member]]documentation IFRS18This member stands for the financial effect of changes in accounting policy for cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Accounting Standard. [Refer: IFRSs [member]]ifrs-fullIncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMemberMemberlabelIncrease (decrease) due to changes in accounting policy required by IFRSs [member]IAS 8.28 f (i) Disclosure, IAS 8.28 g Disclosure, Effective 2027-01-01 IFRS 19.178 f (i) Disclosure, Effective 2027-01-01 IFRS 19.178 g Disclosuredocumentation IAS1This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]]documentation IFRS18This member stands for the financial effect of changes in accounting policy required by IFRS Accounting Standards. [Refer: IFRSs [member]]ifrs-fullIncreaseDecreaseDueToDepartureFromRequirementOfIFRSMemberMemberlabelIncrease (decrease) due to departure from requirement of IFRS [member]

IAS 1 Expiry date 2027-01-01 IAS 1.20 d Disclosure, Effective 2027-01-01 IFRS 19.B2 d Disclosure IFRS18 Effective 2027-01-01 IFRS 19.173 d Disclosure, Effective 2027-01-01 IAS 8.6F d Disclosure documentation IAS1This member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]]documentation IFRS18This member stands for the financial effect of a departure from a requirement in an IFRS Accounting Standard. [Refer: IFRSs [member]] ifrs-fullIncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMemberMemberlabelIncrease (decrease) due to voluntary changes in accounting policy [member]IAS 8.29 c (i) Disclosure, IAS 8.29 d Disclosure, Effective 2027-01-01 IFRS 19.179 c (i) Disclosure, Effective 2027-01-01 IFRS 19.179 d DisclosuredocumentationThis member stands for the financial effect of voluntary changes in accounting policy.ifrs-fullIncreaseDecreaseInAccountingEstimateMonetary durationlabelIncrease (decrease) in accounting estimateIAS 8.39 Disclosure, Effective 2027-01-01 IFRS 19.184 DisclosuredocumentationThe increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods.ifrs-fullIncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRateMonetary duration, debitlabelIncrease (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income]ifrs-fullIncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedMonetary durationlabelIncrease (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossIFRS 7.28 b Example, Effective 2027-01-01 IFRS 19.64 b ExampletotalLabelTotal increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossdocumentationThe increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss] ifrs-fullIncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssetsMonetary duration, creditlabelIncrease (decrease) in allowance account for credit losses of financial assetsExpired 2023-01-01 IFRS 7.16 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.totalLabelTotal increase (decrease) in allowance account for credit losses of financial assetsdocumentationThe increase (decrease) in the allowance account used to record the impairment of financial assets due to credit losses. [Refer: Financial assets; Allowance account for credit losses of financial assets]ifrs-fullIncreaseDecreaseInAssetsForInsuranceAcquisitionCashFlowsMonetary duration, debitlabelIncrease (decrease) in assets for insurance acquisition cash flowsIFRS 17.105A DisclosuretotalLabelTotal increase (decrease) in assets for insurance acquisition cash flowsdocumentationThe increase (decrease) in assets for insurance acquisition cash flows. [Refer: Assets; Insurance contracts [domain]; Assets for insurance acquisition cash flows]ifrs-fullIncreaseDecreaseInCashAndCashEquivalentsMonetary duration, debitlabelIncrease (decrease) in cash and cash equivalents after effect of exchange rate changesIAS 7.45 Disclosure, Effective 2027-01-01 IFRS 19.169 DisclosurenetLabelNet increase (decrease) in cash and cash equivalents after effect of exchange rate changesdocumentationThe increase (decrease) in cash and cash equivalents after 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]

ifrs-fullIncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChangesMonetary duration, debitlabelIncrease (decrease) in cash and cash equivalents before effect of exchange rate changesIAS 7.45 Disclosure, Effective 2027-01-01 IFRS 19.169 DisclosurenetLabelNet increase (decrease) in cash and cash equivalents before effect of exchange rate changesdocumentationThe 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]ifrs-fullIncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperationsMonetary duration, debitlabelIncrease (decrease) in cash and cash equivalents, discontinued operationsIFRS 5.33 c Common practicedocumentationThe increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]] ifrs-fullIncreaseDecreaseInContingentConsiderationAssetLiabilityMonetary duration, debitlabelIncrease (decrease) in contingent consideration asset (liability)IFRS 3.B67 b (i) Disclosure, Effective 2027-01-01 IFRS 19.36 a DisclosuredocumentationThe increase (decrease) in a contingent consideration asset (liability) relating to a business combination.ifrs-fullIncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombinationMonetary duration, creditlabelIncrease (decrease) in contingent liabilities recognised in business combinationIFRS 3.B67 c DisclosuretotalLabelTotal increase (decrease) in contingent liabilities recognised in business combinationdocumentationThe increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]; Classes of contingent liabilities [domain]]ifrs-fullIncreaseDecreaseInCreditDerivativeFairValueMonetary duration, debitlabelIncrease (decrease) in credit derivative, fair valueIFRS 7.24G a DisclosuretotalLabelTotal increase (decrease) in credit derivative, fair valuedocumentationThe increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value]ifrs-fullIncreaseDecreaseInCreditDerivativeNominalAmountMonetary durationlabelIncrease (decrease) in credit derivative, nominal amountIFRS 7.24G a DisclosurecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.totalLabelTotal increase (decrease) in credit derivative, nominal amountdocumentationThe increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount] ifrs-fullIncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulationMonetary duration, debitlabelIncrease (decrease) in current tax expense (income) due to rate regulationIFRS 14.34 Disclosuredocumentation IAS1The increase (decrease) in current tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Current tax expense (income)]documentation IFRS18The increase (decrease) in current tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Current tax expense (income), income taxes]ifrs-fullIncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulationMonetary duration, debitlabelIncrease (decrease) in deferred tax expense (income) due to rate regulationIFRS 14.34 DisclosuredocumentationThe increase (decrease) in deferred tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Deferred tax expense (income)]

ifrs-fullIncreaseDecreaseInDeferredTaxLiabilityAssetMonetary duration, creditlabelIncrease (decrease) in deferred tax liability (asset)IAS 12.81 Common practicetotalLabelTotal increase (decrease) in deferred tax liability (asset)documentationThe increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)]ifrs-fullIncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumptionMonetary instant, creditlabelIncrease (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumptionIAS 19.145 a DisclosuredocumentationThe increase (decrease) in a defined benefit obligation that would have been caused by a decrease in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [domain]] ifrs-fullIncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumptionMonetary instant, creditlabelIncrease (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumptionIAS 19.145 a DisclosuredocumentationThe increase (decrease) in a defined benefit obligation that would have been caused by an increase in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [domain]]ifrs-fullIncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwnersMonetary duration, creditlabelIncrease (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to ownersIFRIC 17.16 b DisclosuredocumentationThe increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners.ifrs-fullIncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17Monetary instant, creditlabelIncrease (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) DisclosuredocumentationThe increase (decrease) in equity that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.ifrs-fullIncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeldMonetary instant, creditlabelIncrease (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts heldIFRS 17.128 a (i) DisclosuredocumentationThe increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.

ifrs-fullIncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17Monetary instant, creditlabelIncrease (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) DisclosuredocumentationThe increase (decrease) in equity that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.ifrs-fullIncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeldMonetary instant, creditlabelIncrease (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts heldIFRS 17.128 a (i) DisclosuredocumentationThe increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.ifrs-fullIncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationMonetary duration, creditlabelIncrease in existing liabilities, contingent liabilities recognised in business combinationIFRS 3.B67 c DisclosuredocumentationThe increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]]ifrs-fullIncreaseDecreaseInExistingProvisionsOtherProvisionsMonetary duration, creditlabelIncrease in existing provisions, other provisionsIAS 37.84 b Disclosure, Effective 2027-01-01 IFRS 19.257 b DisclosuredocumentationThe increase in existing other provisions. [Refer: Other provisions] ifrs-fullIncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsMonetary duration, creditlabelIncrease (decrease) in exposure to credit risk on loan commitments and financial guarantee contractsIFRS 7.35H Disclosure, IFRS 7.35I Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.70 DisclosuretotalLabelTotal increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contractsdocumentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]ifrs-fullIncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstractlabelIncrease (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]ifrs-fullIncreaseDecreaseInFairValueMeasurementAssetsMonetary duration, debitlabelIncrease (decrease) in fair value measurement, assetsIFRS 13.93 e DisclosuretotalLabelTotal increase (decrease) in fair value measurement, assetsdocumentationThe increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]]ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssetsMonetary duration, debitlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assetsIFRS 13.93 h (ii) DisclosuredocumentationThe amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible decrease in an unobservable input.

ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstrumentsMonetary duration, creditlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity's own equity instrumentsIFRS 13.93 h (ii) DisclosuredocumentationThe amount of increase (decrease) in the fair value measurement of the entity's own equity instruments due to a reasonably possible decrease in an unobservable input.ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputLiabilitiesMonetary duration, creditlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilitiesIFRS 13.93 h (ii) DisclosuredocumentationThe amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an unobservable input.ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssetsMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assetsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Income tax income (expense), income taxes] ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstrumentsMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilitiesMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilitiesIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Income tax income (expense), income taxes]

ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssetsMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assetsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstrumentsMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Income tax income (expense), income taxes] ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilitiesMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilitiesIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssetsMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assetsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Income tax income (expense), income taxes]

ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstrumentsMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilitiesMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilitiesIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Income tax income (expense), income taxes] ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssetsMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assetsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstrumentsMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Income tax income (expense), income taxes]

ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilitiesMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilitiesIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputAssetsMonetary duration, debitlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assetsIFRS 13.93 h (ii) DisclosuredocumentationThe amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible increase in an unobservable input. ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstrumentsMonetary duration, creditlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity's own equity instrumentsIFRS 13.93 h (ii) DisclosuredocumentationThe amount of increase (decrease) in the fair value measurement of the entity's own equity instruments due to a reasonably possible increase in an unobservable input.ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputLiabilitiesMonetary duration, creditlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilitiesIFRS 13.93 h (ii) DisclosuredocumentationThe amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an unobservable input.ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssetsMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assetsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Income tax income (expense), income taxes]

ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstrumentsMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilitiesMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilitiesIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Income tax income (expense), income taxes] ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssetsMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assetsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstrumentsMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Income tax income (expense), income taxes]

ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilitiesMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilitiesIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssetsMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assetsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Income tax income (expense), income taxes] ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstrumentsMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilitiesMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilitiesIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Income tax income (expense), income taxes]

ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssetsMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assetsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstrumentsMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Income tax income (expense), income taxes] ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilitiesMonetary durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilitiesIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]documentation IFRS18The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstrumentsMonetary duration, creditlabelIncrease (decrease) in fair value measurement, entity's own equity instrumentsIFRS 13.93 e DisclosuretotalLabelTotal increase (decrease) in fair value measurement, entity's own equity instrumentsdocumentationThe increase (decrease) in the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]]

ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract]ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyEntitysOwnEquityInstrumentsAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity's own equity instruments [abstract]ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyLiabilitiesAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities [abstract]ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets [abstract]ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity's own equity instruments [abstract]ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities [abstract] ifrs-fullIncreaseDecreaseInFairValueMeasurementLiabilitiesMonetary duration, creditlabelIncrease (decrease) in fair value measurement, liabilitiesIFRS 13.93 e DisclosuretotalLabelTotal increase (decrease) in fair value measurement, liabilitiesdocumentationThe increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]]ifrs-fullIncreaseDecreaseInFinancialAssetsMonetary duration, debitlabelIncrease (decrease) in financial assetsIFRS 7.35H Disclosure, IFRS 7.35I Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.70 DisclosuretotalLabelTotal increase (decrease) in financial assetsdocumentationThe increase (decrease) in financial assets. [Refer: Financial assets]ifrs-fullIncreaseDecreaseInFinancialAssetsAbstractlabelIncrease (decrease) in financial assets [abstract]ifrs-fullIncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9Monetary instant, debitlabelIncrease (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9IFRS 7.42L b DisclosuredocumentationThe increase (decrease) in financial assets arising from a change in measurement attribute on the entity's transition to IFRS 9. [Refer: Financial assets]ifrs-fullIncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9Monetary instant, debitlabelIncrease (decrease) in financial assets on basis of measurement category, initial application of IFRS 9IFRS 7.42L a DisclosuredocumentationThe increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets]

ifrs-fullIncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9Monetary instant, creditlabelIncrease (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9IFRS 7.42L b DisclosuredocumentationThe increase (decrease) in financial liabilities arising from a change in the measurement attribute on the entity's transition to IFRS 9. [Refer: Financial liabilities]ifrs-fullIncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9Monetary instant, creditlabelIncrease (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9IFRS 7.42L a DisclosuredocumentationThe increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities]ifrs-fullIncreaseDecreaseInInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) in insurance contracts liability (asset)IFRS 17.99 Common practicetotalLabelTotal increase (decrease) in insurance contracts liability (asset)documentationThe increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)]ifrs-fullIncreaseDecreaseInIntangibleAssetsAndGoodwillMonetary duration, debitlabelIncrease (decrease) in intangible assets and goodwillIAS 38.118 e Common practicetotalLabelTotal increase (decrease) in intangible assets and goodwilldocumentationThe increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill] ifrs-fullIncreaseDecreaseInLiabilitiesArisingFromFinancingActivitiesMonetary duration, creditlabelIncrease (decrease) in liabilities arising from financing activitiesIAS 7.44B DisclosuretotalLabelTotal increase (decrease) in liabilities arising from financing activitiesdocumentationThe increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]ifrs-fullIncreaseDecreaseInNetAssetsAvailableForBenefitsMonetary duration, creditlabelIncrease (decrease) in net assets available for benefitsIAS 26.35 b DisclosuretotalLabelTotal increase (decrease) in net assets available for benefitsdocumentationThe increase (decrease) in net assets available for benefits. Net assets available for benefits are assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits. ifrs-fullIncreaseDecreaseInNetDefinedBenefitLiabilityAssetMonetary duration, creditlabelIncrease (decrease) in net defined benefit liability (asset)IAS 19.141 Disclosure, Effective 2027-01-01 IFRS 19.207 DisclosuretotalLabelTotal increase (decrease) in net defined benefit liability (asset)documentationThe increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]ifrs-fullIncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromAdministrationCostsNotReflectedInReturnOnPlanAssetsMonetary duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assetsIAS 19.141 Common practicedocumentation IAS1The increase (decrease) in the net defined benefit liability (asset) resulting from administration costs in the current period, that are not reflected in return on plan assets. [Refer: Administrative expenses; Net defined benefit liability (asset)] [Contrast: Administration costs not reflected in return on plan assets, defined benefit plans; Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]documentation IFRS18The increase (decrease) in the net defined benefit liability (asset) resulting from administration costs in the current period, that are not reflected in return on plan assets. [Refer: Administrative expenses, operating; Net defined benefit liability (asset)] [Contrast: Administration costs not reflected in return on plan assets, defined benefit plans, operating; Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]

ifrs-fullIncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossMonetary duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or lossIAS 19.141 Common practicetotalLabelTotal increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or lossdocumentation IAS1The increase (decrease) in the net defined benefit liability (asset) resulting from expense (income) included in profit or loss. [Refer: Net defined benefit liability (asset); Profit (loss)] [Contrast: Post-employment benefit expense in profit or loss, defined benefit plans]documentation IFRS18The increase (decrease) in the net defined benefit liability (asset) resulting from expense (income) included in profit or loss. [Refer: Net defined benefit liability (asset); Profit (loss)] [Contrast: Post-employment benefit expense in profit or loss, defined benefit plans, operating]ifrs-fullIncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesMonetary duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changesIAS 19.141 Common practicetotalLabelTotal increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changesdocumentationThe increase (decrease) in the net defined benefit liability (asset) resulting from miscellaneous other changes. [Refer: Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss; Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] ifrs-fullIncreaseDecreaseInNetInvestmentInFinanceLeaseMonetary duration, debitlabelIncrease (decrease) in net investment in finance leaseIFRS 16.93 DisclosuredocumentationThe increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease]ifrs-fullIncreaseDecreaseInNumberOfOrdinarySharesIssuedShareslabelIncrease (decrease) in number of ordinary shares issued IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]ifrs-fullIncreaseDecreaseInNumberOfSharesOutstandingShareslabelIncrease (decrease) in number of shares outstanding IAS 1 Expiry date 2027-01-01 IAS 1.79 a (iv) Disclosure, Effective 2027-01-01 IFRS 19.B10 a (iv) Disclosure IFRS18 Effective 2027-01-01 IFRS 18.130 a (iv) Disclosure, Effective 2027-01-01 IFRS 19.160 a (iv) Disclosure totalLabelTotal increase (decrease) in number of shares outstandingdocumentationThe increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]ifrs-fullIncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17Monetary duration, creditlabelIncrease (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) DisclosuredocumentationThe increase (decrease) in profit (loss) that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.

ifrs-fullIncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeldMonetary duration, creditlabelIncrease (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts heldIFRS 17.128 a (i) DisclosuredocumentationThe increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.ifrs-fullIncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17Monetary duration, creditlabelIncrease (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) DisclosuredocumentationThe increase (decrease) in profit (loss) that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.ifrs-fullIncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeldMonetary duration, creditlabelIncrease (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts heldIFRS 17.128 a (i) DisclosuredocumentationThe increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17. ifrs-fullIncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssetsMonetary duration, debitlabelIncrease (decrease) in property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicetotalLabelTotal increase (decrease) in property, plant and equipment including right-of-use assetsdocumentationThe increase (decrease) in property, plant and equipment including right-of-use assets. [Refer: Property, plant and equipment including right-of-use assets]ifrs-fullIncreaseDecreaseInRegulatoryDeferralAccountCreditBalancesMonetary duration, creditlabelIncrease (decrease) in regulatory deferral account credit balancesIFRS 14.33 a Disclosure, Effective 2027-01-01 IFRS 19.101 DisclosuretotalLabelTotal increase (decrease) in regulatory deferral account credit balancesdocumentationThe increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances] ifrs-fullIncreaseDecreaseInRegulatoryDeferralAccountDebitBalancesMonetary duration, debitlabelIncrease (decrease) in regulatory deferral account debit balancesIFRS 14.33 a Disclosure, Effective 2027-01-01 IFRS 19.101 DisclosuretotalLabelTotal increase (decrease) in regulatory deferral account debit balancesdocumentationThe increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]ifrs-fullIncreaseDecreaseInReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedMonetary duration, creditlabelIncrease (decrease) in reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been appliedIFRS 17.116 Common practicedocumentationThe increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]ifrs-fullIncreaseDecreaseInRightofuseAssetsMonetary duration, debitlabelIncrease (decrease) in right-of-use assetsIAS 16.73 e Common practicetotalLabelTotal increase (decrease) in right-of-use assetsdocumentationThe increase (decrease) in right-of-use assets. [Refer: Right-of-use assets]ifrs-fullIncreaseDecreaseInWorkingCapitalMonetary duration, creditlabelIncrease (decrease) in working capitalIAS 7.20 Common practicedocumentationThe increase (decrease) in working capital.

ifrs-fullIncreaseDecreaseThroughAcquisitionOfSubsidiaryMonetary duration, creditlabelIncrease (decrease) through acquisition of subsidiary, equity IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Total for all subsidiaries [member]]ifrs-fullIncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through additional items necessary to understand change, insurance contracts liability (asset)IFRS 17.105 d DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from additional items that may be necessary to understand the change in the net carrying amount of the insurance contracts. [Refer: Insurance contracts liability (asset)]ifrs-fullIncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssetsMonetary duration, creditlabelIncrease (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assetsExpired 2023-01-01 IFRS 7.16 Common practicecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe increase (decrease) in the allowance account for credit losses of financial assets resulting from adjustments arising from the passage of time. [Refer: Allowance account for credit losses of financial assets]ifrs-fullIncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset)IFRS 17.103 b (ii) DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from amortisation of insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] ifrs-fullIncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedMonetary durationlabelIncrease (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossIFRS 7.28 b Example, IFRS 7.IG14 Example, Effective 2027-01-01 IFRS 19.64 b ExampledocumentationThe increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from amounts recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]]ifrs-fullIncreaseDecreaseThroughAppropriationOfRetainedEarningsMonetary duration, creditlabelIncrease (decrease) through appropriation of retained earnings, equity

IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings]ifrs-fullIncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalancesMonetary duration, creditlabelIncrease (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balancesIFRS 14.33 a (i) Example, Effective 2027-01-01 IFRS 19.101 a ExampledocumentationThe increase (decrease) in regulatory deferral account credit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account credit balances] ifrs-fullIncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalancesMonetary duration, debitlabelIncrease (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balancesIFRS 14.33 a (i) Example, Effective 2027-01-01 IFRS 19.101 a ExampledocumentationThe increase (decrease) in regulatory deferral account debit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account debit balances]ifrs-fullIncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAssetMonetary duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from business combinations and disposalsIAS 19.141 h DisclosurecommentaryGuidanceIncreases in the present value of defined benefit obligation or net defined benefit liability resulting from business combinations should be tagged with a positive value; decreases resulting from business disposals should be tagged with a negative value. Increases in the fair value of plan assets resulting from business combinations represent a decrease in net defined benefit liability (equivalent to an increase in net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets resulting from business disposals represent an increase in the net defined benefit liability and should be tagged with a positive value.documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Total for all business combinations [member]; Net defined benefit liability (asset)] ifrs-fullIncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRightsMonetary duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from resulting from business combinations and disposalsIAS 19.141 h DisclosuredocumentationThe increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the effects of business combinations and disposals. [Refer: Total for all business combinations [member]; Reimbursement rights related to defined benefit obligation, at fair value]ifrs-fullIncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through business combinations, deferred tax liability (asset)IAS 12.81 Common practicedocumentationThe increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)]ifrs-fullIncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through cash flows, insurance contracts liability (asset)IFRS 17.105 a DisclosuretotalLabelTotal increase (decrease) through cash flows, insurance contracts liability (asset)documentationThe increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)]ifrs-fullIncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through cash flows, insurance contracts liability (asset) [abstract]ifrs-fullIncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombinationMonetary duration, creditlabelIncrease (decrease) through change in discount rate, contingent liabilities recognised in business combinationIFRS 3.B67 c DisclosuredocumentationThe increase (decrease) in contingent liabilities recognised in a business combination due to changes in the discount rate. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]]

ifrs-fullIncreaseDecreaseThroughChangeInDiscountRateOtherProvisionsMonetary duration, creditlabelIncrease (decrease) through change in discount rate, other provisionsIAS 37.84 e Disclosure, Effective 2027-01-01 IFRS 19.257 e DisclosuredocumentationThe increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions]ifrs-fullIncreaseDecreaseThroughChangeInEquityOfSubsidiariesMonetary duration, creditlabelIncrease (decrease) through change in equity of subsidiaries, equity IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries. [Refer: Total for all subsidiaries [member]]ifrs-fullIncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset)IFRS 17.104 b (ii) DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from the change in the risk adjustment for non-financial risk that does not relate to future service or past service. [Refer: Insurance contracts liability (asset); Risk adjustment for non-financial risk [member]]ifrs-fullIncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalancesMonetary duration, creditlabelIncrease (decrease) through changes in discount rates, regulatory deferral account credit balancesIFRS 14.33 a (iii) Example, Effective 2027-01-01 IFRS 19.101 c ExampledocumentationThe increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances]ifrs-fullIncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalancesMonetary duration, debitlabelIncrease (decrease) through changes in discount rates, regulatory deferral account debit balancesIFRS 14.33 a (iii) Example, Effective 2027-01-01 IFRS 19.101 c ExampledocumentationThe increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances] ifrs-fullIncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset)IFRS 17.104 a (i) DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]ifrs-fullIncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset)IFRS 17.104 a (ii) DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that do not adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]ifrs-fullIncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivitiesMonetary duration, creditlabelIncrease (decrease) through changes in fair values, liabilities arising from financing activitiesIAS 7.44B d Disclosure, Effective 2027-01-01 IFRS 19.166 d DisclosuredocumentationThe increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities arising from financing activities]

ifrs-fullIncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAssetMonetary duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset)IAS 19.141 e DisclosurecommentaryGuidanceIncreases in the present value of defined benefit obligation or net defined benefit liability resulting from changes in foreign exchange rates should be tagged with a positive value; decreases should be tagged with a negative value. Increases in the fair value of plan assets resulting from changes in foreign exchange rates represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets represent an increase in the net defined benefit liability and should be tagged with a positive value.documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)]ifrs-fullIncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalancesMonetary duration, creditlabelIncrease (decrease) through changes in foreign exchange rates, regulatory deferral account credit balancesIFRS 14.33 a (iii) Example, Effective 2027-01-01 IFRS 19.101 c ExampledocumentationThe increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances]ifrs-fullIncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalancesMonetary duration, debitlabelIncrease (decrease) through changes in foreign exchange rates, regulatory deferral account debit balancesIFRS 14.33 a (iii) Example, Effective 2027-01-01 IFRS 19.101 c ExampledocumentationThe increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances] ifrs-fullIncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsMonetary duration, creditlabelIncrease (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contractsIFRS 7.35H Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 ExampledocumentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from changes in models or risk parameters. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]ifrs-fullIncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssetsMonetary duration, debitlabelIncrease (decrease) through changes in models or risk parameters, financial assetsIFRS 7.35H Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 ExampledocumentationThe increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets]ifrs-fullIncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlMonetary duration, creditlabelIncrease (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity

IAS 1 Expiry date 2027-01-01 IAS 1.106 d (iii) Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 c (iii) Disclosure documentationThe increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Total for all subsidiaries [member]]ifrs-fullIncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParentMonetary duration, creditlabelIncrease (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parentIFRS 12.18 DisclosuredocumentationThe increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Total for all subsidiaries [member]; Equity attributable to owners of parent] ifrs-fullIncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through changes that relate to current service, insurance contracts liability (asset)IFRS 17.104 b DisclosuretotalLabelTotal increase (decrease) through changes that relate to current service, insurance contracts liability (asset)documentationThe increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer: Insurance contracts liability (asset)]ifrs-fullIncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract]ifrs-fullIncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through changes that relate to future service, insurance contracts liability (asset)IFRS 17.103 b (iv) Disclosure, IFRS 17.104 a DisclosuretotalLabelTotal increase (decrease) through changes that relate to future service, insurance contracts liability (asset)documentationThe increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)]ifrs-fullIncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract]ifrs-fullIncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through changes that relate to past service, insurance contracts liability (asset)IFRS 17.103 b (iii) Disclosure, IFRS 17.104 c DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, ie changes in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)]

ifrs-fullIncreaseDecreaseThroughConversionOfConvertibleInstrumentsMonetary duration, creditlabelIncrease (decrease) through conversion of convertible instruments, equity IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe increase (decrease) in equity resulting from the conversion of convertible instruments.ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssetsMonetary duration, debitlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assetsIFRS 15.118 b ExampledocumentationThe increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilitiesMonetary duration, creditlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilitiesIFRS 15.118 b ExampledocumentationThe increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities] ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssetsMonetary duration, debitlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assetsIFRS 15.118 b ExampledocumentationThe increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilitiesMonetary duration, creditlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilitiesIFRS 15.118 b ExampledocumentationThe increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssetsMonetary duration, debitlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assetsIFRS 15.118 b ExampledocumentationThe increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]

ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilitiesMonetary duration, creditlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilitiesIFRS 15.118 b ExampledocumentationThe increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssetsMonetary duration, debitlabelIncrease (decrease) through cumulative catch-up adjustments to revenue, contract assetsIFRS 15.118 b Exampledocumentation IAS1The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue from contracts with customers]documentation IFRS18The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue from contracts with customers, operating]ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilitiesMonetary duration, creditlabelIncrease (decrease) through cumulative catch-up adjustments to revenue, contract liabilitiesIFRS 15.118 b Exampledocumentation IAS1The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue from contracts with customers]documentation IFRS18The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue from contracts with customers, operating] ifrs-fullIncreaseDecreaseThroughDisposalOfSubsidiaryMonetary duration, creditlabelIncrease (decrease) through disposal of subsidiary, equity IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Total for all subsidiaries [member]]ifrs-fullIncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivitiesMonetary duration, creditlabelIncrease (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activitiesIAS 7.44B c Disclosure, Effective 2027-01-01 IFRS 19.166 c DisclosuredocumentationThe increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange rates. [Refer: Liabilities arising from financing activities]ifrs-fullIncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset)IFRS 17.105 b DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from the effect of changes in the risk of non-performance by the issuer of reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]ifrs-fullIncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through effects of contracts acquired in period, insurance contracts liability (asset)IFRS 17.108 a DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts acquired from other entities in transfers of insurance contracts or business combinations in the period. [Refer: Insurance contracts liability (asset)]

ifrs-fullIncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)IFRS 17.104 a (iii) Disclosure, IFRS 17.107 DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised in the period. [Refer: Insurance contracts liability (asset)]ifrs-fullIncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)IFRS 17.108 b DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from the effects of groups of onerous contracts initially recognised in the period. An insurance contract is onerous at the date of initial recognition if the fulfilment cash flows allocated to the contract, any previously recognised acquisition cash flows and any cash flows arising from the contract at the date of initial recognition in total are a net outflow. [Refer: Insurance contracts liability (asset)] ifrs-fullIncreaseDecreaseThroughExerciseOfOptionsMonetary duration, creditlabelIncrease (decrease) through exercise of options, equity IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe increase (decrease) in equity resulting from the exercise of options.ifrs-fullIncreaseDecreaseThroughExerciseOfWarrantsEquityMonetary duration, creditlabelIncrease (decrease) through exercise of warrants, equity IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe increase (decrease) in equity resulting from the exercise of warrants.ifrs-fullIncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through experience adjustments, insurance contracts liability (asset)IFRS 17.104 b (iii) DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments, excluding amounts related to the risk adjustment for non-financial risk included in paragraph 104(b)(ii) of IFRS 17. Experience adjustment is a difference between: (a) for premium receipts (and any related cash flows such as insurance acquisition cash flows and insurance premium taxes) - the estimate at the beginning of the period of the amounts expected in the period and the actual cash flows in the period; or (b) for insurance service expenses (excluding insurance acquisition expenses) - the estimate at the beginning of the period of the amounts expected to be incurred in the period and the actual amounts incurred in the period. [Refer: Insurance contracts liability (asset)]

ifrs-fullIncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivitiesMonetary duration, creditlabelIncrease (decrease) through financing cash flows, liabilities arising from financing activitiesIAS 7.44B a Disclosure, Effective 2027-01-01 IFRS 19.166 a DisclosuredocumentationThe increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash flows from (used in) financing activities; Liabilities arising from financing activities]ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsMonetary duration, creditlabelIncrease (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contractsIFRS 7.35H Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 ExampletotalLabelTotal increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contractsdocumentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange and other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstractlabelIncrease (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract]ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsMonetary duration, debitlabelIncrease (decrease) through foreign exchange and other movements, financial assetsIFRS 7.35H Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 ExampletotalLabelTotal increase (decrease) through foreign exchange and other movements, financial assetsdocumentationThe increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets] ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstractlabelIncrease (decrease) through foreign exchange and other movements, financial assets [abstract]ifrs-fullIncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsMonetary duration, creditlabelIncrease (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contractsIFRS 7.35H Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 ExampledocumentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]ifrs-fullIncreaseDecreaseThroughForeignExchangeFinancialAssetsMonetary duration, debitlabelIncrease (decrease) through foreign exchange, financial assetsIFRS 7.35H Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 ExampledocumentationThe increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets]ifrs-fullIncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedMonetary duration, creditlabelIncrease (decrease) through gains (losses) in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been appliedIFRS 17.116 ExampledocumentationThe increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from gains (losses) in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]

ifrs-fullIncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset)IFRS 17.103 b (i) DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from incurred claims and other incurred insurance service expenses. [Refer: Insurance contracts liability (asset)]ifrs-fullIncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset)IFRS 17.105 a (iii) DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from incurred claims paid and other insurance service expenses paid for insurance contracts issued, excluding insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]ifrs-fullIncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset)IFRS 17.105 a (iii) DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]] ifrs-fullIncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)IFRS 17.105 a (ii) DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Insurance contracts liability (asset)]ifrs-fullIncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through insurance finance income or expenses, insurance contracts liability (asset)IFRS 17.105 c Disclosuredocumentation IAS1The increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses)]documentation IFRS18The increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses), operating]

ifrs-fullIncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through insurance revenue, insurance contracts liability (asset)IFRS 17.103 a DisclosuretotalLabelTotal increase (decrease) through insurance revenue, insurance contracts liability (asset)documentation IAS1The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts liability (asset); Insurance revenue]documentation IFRS18The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts liability (asset); Insurance revenue, operating]ifrs-fullIncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through insurance revenue, insurance contracts liability (asset) [abstract]ifrs-fullIncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied, insurance contracts liability (asset)IFRS 17.114 c Disclosuredocumentation IAS1The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]documentation IFRS18The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue, operating] ifrs-fullIncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset)IFRS 17.114 b Disclosuredocumentation IAS1The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]documentation IFRS18The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue, operating]ifrs-fullIncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset)IFRS 17.114 a Disclosuredocumentation IAS1The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]documentation IFRS18The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue, operating]

ifrs-fullIncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through insurance service expenses, insurance contracts liability (asset)IFRS 17.103 b DisclosuretotalLabelTotal increase (decrease) through insurance service expenses, insurance contracts liability (asset)documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance service expenses. [Refer: Insurance contracts liability (asset)]ifrs-fullIncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract]ifrs-fullIncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract]ifrs-fullIncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract]ifrs-fullIncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through insurance service result, insurance contracts liability (asset)IFRS 17.103 Disclosure, IFRS 17.104 DisclosuretotalLabelTotal increase (decrease) through insurance service result, insurance contracts liability (asset)documentation IAS1The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result]documentation IFRS18The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result, operating] ifrs-fullIncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset)IFRS 17.103 c DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from investment components excluded from insurance revenue and insurance service expenses (combined with refunds of premiums unless refunds of premiums are presented as part of the cash flows in the period described in paragraph 105(a)(i) of IFRS 17). [Refer: Description of approach used to determine investment components; Insurance contracts liability (asset)]ifrs-fullIncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through loss of control of subsidiary, deferred tax liability (asset)IAS 12.81 Common practicedocumentationThe decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)]ifrs-fullIncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsMonetary duration, creditlabelIncrease (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contractsIFRS 7.35I b Example, Effective 2027-01-01 IFRS 19.70 b ExampledocumentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from the modification of contractual cash flows. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]ifrs-fullIncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssetsMonetary duration, debitlabelIncrease (decrease) through modification of contractual cash flows, financial assetsIFRS 7.35I b Example, Effective 2027-01-01 IFRS 19.70 b ExampledocumentationThe increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets]

ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssetsMonetary duration, creditlabelIncrease (decrease) through net exchange differences, allowance account for credit losses of financial assetsExpired 2023-01-01 IFRS 7.16 Common practicecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated 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: Allowance account for credit losses of financial assets]ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssetsMonetary duration, debitlabelIncrease (decrease) through net exchange differences, biological assetsIAS 41.50 f Disclosure, Effective 2027-01-01 IFRS 19.273 f DisclosuredocumentationThe 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]ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through net exchange differences, deferred tax liability (asset)IAS 12.81 Common practicedocumentationThe increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated 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: Deferred tax liability (asset)] ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesGoodwillMonetary duration, debitlabelIncrease (decrease) through net exchange differences, goodwillIFRS 3.B67 d (vi) DisclosuredocumentationThe 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]ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwillMonetary duration, debitlabelIncrease (decrease) through net exchange differences, intangible assets and goodwillIAS 38.118 e (vii) Common practicedocumentationThe increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated 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 and goodwill]ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwillMonetary duration, debitlabelIncrease (decrease) through net exchange differences, intangible assets other than goodwillIAS 38.118 e (vii) DisclosuredocumentationThe 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]

ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyMonetary duration, debitlabelIncrease (decrease) through net exchange differences, investment propertyIAS 40.76 e Disclosure, IAS 40.79 d (vi) DisclosuredocumentationThe increase (decrease) in investment property 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]ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesOtherProvisionsMonetary duration, creditlabelIncrease (decrease) through net exchange differences, other provisionsIAS 37.84 Common practicedocumentationThe 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]ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentMonetary duration, debitlabelIncrease (decrease) through net exchange differences, property, plant and equipmentIAS 16.73 e (viii) DisclosuredocumentationThe 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]ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssetsMonetary duration, debitlabelIncrease (decrease) through net exchange differences, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicedocumentationThe increase (decrease) in property, plant and equipment including right-of-use 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: Property, plant and equipment including right-of-use assets] ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValueMonetary duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from net exchange differencesIAS 19.141 e DisclosuredocumentationThe increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation, 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 related to defined benefit obligation, at fair value]ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesRightofuseAssetsMonetary duration, debitlabelIncrease (decrease) through net exchange differences, right-of-use assetsIAS 16.73 e Common practicedocumentationThe increase (decrease) in right-of-use 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: Right-of-use assets]ifrs-fullIncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedMonetary durationlabelIncrease (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossIFRS 7.28 b Example, IFRS 7.IG14 Example, Effective 2027-01-01 IFRS 19.64 b ExampledocumentationThe increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]]

ifrs-fullIncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivitiesMonetary duration, creditlabelIncrease (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activitiesIAS 7.44B b Disclosure, Effective 2027-01-01 IFRS 19.166 b DisclosuredocumentationThe increase (decrease) in liabilities arising from financing activities resulting from obtaining or losing control of subsidiaries or other businesses. [Refer: Liabilities arising from financing activities; Total for all subsidiaries [member]]ifrs-fullIncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssetsMonetary duration, creditlabelIncrease (decrease) through other changes, allowance account for credit losses of financial assetsExpired 2023-01-01 IFRS 7.16 Common practicecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe increase (decrease) in allowance account for credit losses of financial assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets]ifrs-fullIncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwillMonetary duration, debitlabelIncrease (decrease) through other changes, intangible assets and goodwillIAS 38.118 e (viii) Common practicedocumentationThe increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill]ifrs-fullIncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwillMonetary duration, debitlabelIncrease (decrease) through other changes, intangible assets other than goodwillIAS 38.118 e (viii) Disclosure, Effective 2027-01-01 IFRS 19.263 e (vii) DisclosuredocumentationThe 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] ifrs-fullIncreaseDecreaseThroughOtherChangesInvestmentPropertyMonetary duration, debitlabelIncrease (decrease) through other changes, investment propertyIAS 40.76 g Disclosure, IAS 40.79 d (viii) Disclosure, Effective 2027-01-01 IFRS 19.269 f Disclosure, Effective 2027-01-01 IFRS 19.271 d (vii) DisclosuredocumentationThe increase (decrease) in investment property resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property]ifrs-fullIncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivitiesMonetary duration, creditlabelIncrease (decrease) through other changes, liabilities arising from financing activitiesIAS 7.44B e Disclosure, Effective 2027-01-01 IFRS 19.166 e DisclosuredocumentationThe increase (decrease) in liabilities arising from financing activities resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities arising from financing activities]ifrs-fullIncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAssetMonetary duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from other changesIAS 19.141 Common practicedocumentationThe increase (decrease) in the net defined benefit liability (asset) resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Net defined benefit liability (asset)]ifrs-fullIncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipmentMonetary duration, debitlabelIncrease (decrease) through other changes, property, plant and equipmentIAS 16.73 e (ix) Disclosure, Effective 2027-01-01 IFRS 19.200 e (viii) DisclosuredocumentationThe 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]

ifrs-fullIncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssetsMonetary duration, debitlabelIncrease (decrease) through other changes, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicedocumentationThe increase (decrease) in property, plant and equipment including right-of-use assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment including right-of-use assets]ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesMonetary duration, creditlabelIncrease (decrease) through other changes, regulatory deferral account credit balancesIFRS 14.33 a (iii) Example, Effective 2027-01-01 IFRS 19.101 c ExampletotalLabelTotal increase (decrease) through other changes, regulatory deferral account credit balancesdocumentationThe increase (decrease) in regulatory deferral account credit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances]ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstractlabelIncrease (decrease) through other changes, regulatory deferral account credit balances [abstract]ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesMonetary duration, debitlabelIncrease (decrease) through other changes, regulatory deferral account debit balancesIFRS 14.33 a (iii) Example, Effective 2027-01-01 IFRS 19.101 c ExampletotalLabelTotal increase (decrease) through other changes, regulatory deferral account debit balancesdocumentationThe increase (decrease) in regulatory deferral account debit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances] ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstractlabelIncrease (decrease) through other changes, regulatory deferral account debit balances [abstract]ifrs-fullIncreaseDecreaseThroughOtherChangesRightofuseAssetsMonetary duration, debitlabelIncrease (decrease) through other changes, right-of-use assetsIAS 16.73 e Common practicedocumentationThe increase (decrease) in right-of-use assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Right-of-use assets]ifrs-fullIncreaseDecreaseThroughOtherContributionsByOwnersMonetary duration, creditlabelIncrease through other contributions by owners, equity IAS 1 Expiry date 2027-01-01 IAS 1.106 d (iii) Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 c (iii) Disclosure documentationThe increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note.ifrs-fullIncreaseDecreaseThroughOtherDistributionsToOwners(Monetary) duration, debitlabelDecrease through other distributions to owners, equity

IAS 1 Expiry date 2027-01-01 IAS 1.106 d (iii) Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 c (iii) Disclosure negatedLabelDecrease through other distributions to owners, equitydocumentationThe decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.ifrs-fullIncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsMonetary duration, creditlabelIncrease (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contractsIFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 Example, Effective 2027-01-01 IFRS 19.70 ExampledocumentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-fullIncreaseDecreaseThroughOtherMovementsFinancialAssetsMonetary duration, debitlabelIncrease (decrease) through other movements, financial assetsIFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 Example, Effective 2027-01-01 IFRS 19.70 ExampledocumentationThe increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets]ifrs-fullIncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)IFRS 17.105 a (i) DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from premiums paid for reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]ifrs-fullIncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)IFRS 17.105 a (i) DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts issued. [Refer: Insurance contracts liability (asset)]ifrs-fullIncreaseDecreaseThroughReclassificationAdjustmentsInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedMonetary duration, creditlabelIncrease (decrease) through reclassification adjustments in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been appliedIFRS 17.116 ExampledocumentationThe increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from reclassification adjustments in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]

ifrs-fullIncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAssetMonetary duration, creditlabelIncrease (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset)IFRS 17.104 b (i) DisclosuredocumentationThe increase (decrease) in insurance contracts liability (asset) resulting from recognition of the contractual service margin in profit or loss to reflect the transfer of services. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]ifrs-fullIncreaseDecreaseThroughSharebasedPaymentTransactionsMonetary duration, creditlabelIncrease (decrease) through share-based payment transactions, equity IAS 1 Expiry date 2027-01-01 IAS 1.106 d (iii) Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 c (iii) Disclosure documentationThe increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]ifrs-fullIncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisionsMonetary duration, creditlabelIncrease through adjustments arising from passage of time, other provisionsIAS 37.84 e Disclosure, Effective 2027-01-01 IFRS 19.257 e DisclosuredocumentationThe increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions]ifrs-fullIncreaseDecreaseThroughTransactionsWithOwnersMonetary duration, creditlabelIncrease (decrease) through transactions with owners, equity IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe increase (decrease) in equity resulting from transactions with owners. ifrs-fullIncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarningsMonetary duration, creditlabelIncrease (decrease) through transfer between revaluation surplus and retained earnings, equity IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus]ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssetsMonetary duration, debitlabelIncrease (decrease) through other changes, biological assetsIAS 41.50 g Disclosure, Effective 2027-01-01 IFRS 19.273 g DisclosuredocumentationThe increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets]ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesEquityMonetary duration, creditlabelIncrease (decrease) through other changes, equity IAS 1 Expiry date 2027-01-01 IAS 1.106 d Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 c Disclosure documentationThe increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesGoodwillMonetary duration, debitlabelIncrease (decrease) through other changes, goodwillIFRS 3.B67 d (vii) Disclosure, Effective 2027-01-01 IFRS 19.37 d DisclosuredocumentationThe increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill]ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillMonetary duration, debitlabelIncrease (decrease) through transfers and other changes, intangible assets and goodwillIAS 38.118 e Common practicetotalLabelTotal increase (decrease) through transfers and other changes, intangible assets and goodwilldocumentationThe increase (decrease) in intangible assets and goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill]

ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstractlabelIncrease (decrease) through transfers and other changes, intangible assets and goodwill [abstract]ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillMonetary duration, debitlabelIncrease (decrease) through transfers and other changes, intangible assets other than goodwillIAS 38.118 e Common practicetotalLabelTotal increase (decrease) through transfers and other changes, intangible assets other than goodwilldocumentationThe increase (decrease) in intangible assets other than goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstractlabelIncrease (decrease) through transfers and other changes, intangible assets other than goodwill [abstract]ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisionsMonetary duration, creditlabelIncrease (decrease) through transfers and other changes, other provisionsIAS 37.84 Common practicedocumentationThe 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]ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentMonetary duration, debitlabelIncrease (decrease) through transfers and other changes, property, plant and equipmentIAS 16.73 e Common practicetotalLabelTotal increase (decrease) through transfers and other changes, property, plant and equipmentdocumentationThe increase (decrease) in property, plant and equipment resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstractlabelIncrease (decrease) through transfers and other changes, property, plant and equipment [abstract]ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssetsMonetary duration, debitlabelIncrease (decrease) through transfers and other changes, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicetotalLabelTotal increase (decrease) through transfers and other changes, property, plant and equipment including right-of-use assetsdocumentationThe increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment including right-of-use assets]ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstractlabelIncrease (decrease) through transfers and other changes, property, plant and equipment, including right-of-use assets [abstract]ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssetsMonetary duration, debitlabelIncrease (decrease) through transfers and other changes, right-of-use assetsIAS 16.73 e Common practicetotalLabelTotal increase (decrease) through transfers and other changes, right-of-use assetsdocumentationThe increase (decrease) in right-of-use assets resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Right-of-use assets]ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssetsAbstractlabelIncrease (decrease) through transfers and other changes, right-of-use assets [abstract]

ifrs-fullIncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsMonetary duration, creditlabelIncrease (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contractsIFRS 7.35H Example, IFRS 7.35I d Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 Example, Effective 2027-01-01 IFRS 19.70 d ExampledocumentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from transfers. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]ifrs-fullIncreaseDecreaseThroughTransfersFinancialAssetsMonetary duration, debitlabelIncrease (decrease) through transfers, financial assetsIFRS 7.35H Example, IFRS 7.35I d Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 Example, Effective 2027-01-01 IFRS 19.70 d ExampledocumentationThe increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets]ifrs-fullIncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipmentMonetary duration, debitlabelIncrease (decrease) through transfers from construction in progress, property, plant and equipmentIAS 16.73 e Common practicedocumentationThe increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress]ifrs-fullIncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipmentIncludingRightofuseAssetsMonetary duration, debitlabelIncrease (decrease) through transfers from construction in progress, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicedocumentationThe increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers from construction in progress. [Refer: Property, plant and equipment including right-of-use assets; Construction in progress] ifrs-fullIncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipmentMonetary duration, debitlabelIncrease (decrease) through transfers from (to) investment property, property, plant and equipmentIAS 16.73 e Common practicedocumentationThe increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property]ifrs-fullIncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipmentIncludingRightofuseAssetsMonetary duration, debitlabelIncrease (decrease) through transfers from (to) investment property, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicedocumentationThe increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers from (to) investment property. [Refer: Property, plant and equipment including right-of-use assets; Investment property]ifrs-fullIncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwillMonetary duration, debitlabelIncrease (decrease) through transfers, intangible assets and goodwillIAS 38.118 e Common practicedocumentationThe increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill]ifrs-fullIncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwillMonetary duration, debitlabelIncrease (decrease) through transfers, intangible assets other than goodwillIAS 38.118 e Common practicedocumentationThe increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill]ifrs-fullIncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentMonetary duration, debitlabelIncrease (decrease) through transfers, property, plant and equipmentIAS 16.73 e Common practicedocumentationThe increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment]

ifrs-fullIncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentIncludingRightofuseAssetsMonetary duration, debitlabelIncrease (decrease) through transfers, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicedocumentationThe increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers. [Refer: Property, plant and equipment including right-of-use assets]ifrs-fullIncreaseDecreaseThroughTransfersRightofuseAssetsMonetary duration, debitlabelIncrease (decrease) through transfers, right-of-use assetsIAS 16.73 e Common practicedocumentationThe increase (decrease) in right-of-use assets resulting from transfers. [Refer: Right-of-use assets]ifrs-fullIncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalancesMonetary duration, creditlabelIncrease (decrease) through transfers to disposal groups, regulatory deferral account credit balancesIFRS 14.33 a (iii) Example, IFRS 14.IE5 Example, Effective 2027-01-01 IFRS 19.101 c ExampledocumentationThe increase (decrease) in regulatory deferral account credit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account credit balances]ifrs-fullIncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalancesMonetary duration, debitlabelIncrease (decrease) through transfers to disposal groups, regulatory deferral account debit balancesIFRS 14.33 a (iii) Example, IFRS 14.IE5 Example, Effective 2027-01-01 IFRS 19.101 c ExampledocumentationThe increase (decrease) in regulatory deferral account debit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account debit balances] ifrs-fullIncreaseDecreaseThroughTransferToStatutoryReserveMonetary duration, creditlabelIncrease (decrease) through transfer to statutory reserve, equity IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]ifrs-fullIncreaseDecreaseThroughTreasuryShareTransactionsMonetary duration, creditlabelIncrease (decrease) through treasury share transactions, equity IAS 1 Expiry date 2027-01-01 IAS 1.106 d Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 c Disclosure documentationThe increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]ifrs-fullIncreaseDecreaseToProfitLossToReflectDilutiveEffectResultingFromAssumedConversionOfPotentialOrdinarySharesMonetary duration, creditlabelIncrease (decrease) to profit (loss) to reflect dilutive effect resulting from assumed conversion of potential ordinary sharesIAS 33.70 a DisclosuredocumentationThe increase (decrease) to profit (loss) to reflect the dilutive effect from assumed conversion of all potential ordinary shares.ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssetsMonetary duration, debitlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assetsIFRS 13.93 h (ii) DisclosuredocumentationThe amount of increase in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstrumentsMonetary duration, creditlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instrumentsIFRS 13.93 h (ii) DisclosuredocumentationThe amount of increase in the fair value measurement of the entity's own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilitiesMonetary duration, creditlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilitiesIFRS 13.93 h (ii) DisclosuredocumentationThe amount of increase in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssetsMonetary durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assetsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of increase in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstrumentsMonetary durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilitiesMonetary durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilitiesIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]

ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssetsMonetary durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assetsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of increase in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstrumentsMonetary durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilitiesMonetary durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilitiesIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssetsMonetary durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assetsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of increase in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]

ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstrumentsMonetary durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilitiesMonetary durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilitiesIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of increase in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssetsMonetary durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assetsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of increase in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstrumentsMonetary durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]

ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilitiesMonetary durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilitiesIFRS 13.93 h (ii) Common practicedocumentation IAS1The amount of increase in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]documentation IFRS18The amount of increase in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]ifrs-fullIncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombinationMonetary duration, creditlabelIncrease through adjustments arising from passage of time, contingent liabilities recognised in business combinationIFRS 3.B67 c DisclosuredocumentationThe increase in contingent liabilities recognised in a business combination through adjustments arising from the passage of time. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]]ifrs-fullIncreaseThroughBusinessCombinationsContractAssetsMonetary duration, debitlabelIncrease through business combinations, contract assetsIFRS 15.118 a ExampledocumentationThe increase in contract assets resulting from business combinations. [Refer: Total for all business combinations [member]; Contract assets]ifrs-fullIncreaseThroughBusinessCombinationsContractLiabilitiesMonetary duration, creditlabelIncrease through business combinations, contract liabilitiesIFRS 15.118 a ExampledocumentationThe increase in contract liabilities resulting from business combinations. [Refer: Total for all business combinations [member]; Contract liabilities] ifrs-fullIncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalancesMonetary duration, debitlabelIncrease through items acquired in business combination, regulatory deferral account debit balancesIFRS 14.33 a (iii) Example, Effective 2027-01-01 IFRS 19.101 c ExampledocumentationThe increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Total for all business combinations [member]; Regulatory deferral account debit balances]ifrs-fullIncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalancesMonetary duration, creditlabelIncrease through items assumed in business combination, regulatory deferral account credit balancesIFRS 14.33 a (iii) Example, Effective 2027-01-01 IFRS 19.101 c ExampledocumentationThe increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Total for all business combinations [member]; Regulatory deferral account credit balances]ifrs-fullIncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivitiesMonetary duration, creditlabelIncrease through new leases, liabilities arising from financing activitiesIAS 7.44B Example, IAS 7 - A Statement of cash flows for an entity other than a financial institution ExampledocumentationThe increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities]ifrs-fullIncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsMonetary duration, creditlabelIncrease through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contractsIFRS 7.35H Example, IFRS 7.35I a Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 Example, Effective 2027-01-01 IFRS 19.70 a ExampledocumentationThe increase in exposure to credit risk on loan commitments and financial guarantee contracts resulting from origination or purchase. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

ifrs-fullIncreaseThroughOriginationOrPurchaseFinancialAssetsMonetary duration, debitlabelIncrease through origination or purchase, financial assetsIFRS 7.35H Example, IFRS 7.35I a Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 Example, Effective 2027-01-01 IFRS 19.70 a ExampledocumentationThe increase in financial assets resulting from origination or purchase. [Refer: Financial assets]ifrs-fullIncreaseThroughReversalsOfImpairmentLossesAssetsForInsuranceAcquisitionCashFlowsMonetary duration, debitlabelIncrease through reversals of impairment losses, assets for insurance acquisition cash flowsIFRS 17.105B DisclosuredocumentationThe increase in assets for insurance acquisition cash flows resulting from reversals of impairment losses recognised in the period. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows]ifrs-fullIncrementalFairValueGrantedModifiedSharebasedPaymentArrangementsMonetary durationlabelIncremental fair value granted, modified share-based payment arrangementsIFRS 2.47 c (ii) DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentationThe difference, for modified share-based payment arrangements, between the fair value of the modified equity instrument and that of the original equity instrument, both estimated as at the date of the modification. [Refer: Types of share-based payment arrangements [domain]]ifrs-fullIndemnificationAssetsRecognisedAsOfAcquisitionDateMonetary instant, debitlabelIndemnification assets recognised as of acquisition dateIFRS 3.B64 g (i) Disclosure, Effective 2027-01-01 IFRS 19.35 f (i) DisclosuredocumentationThe amount recognised as of the acquisition date for indemnification assets acquired in a business combination. [Refer: Total for all business combinations [member]]ifrs-fullIndependentValuerWasInvolvedInRevaluationPropertyPlantAndEquipmentTrue/FalselabelIndependent valuer was involved in revaluation, property, plant and equipmentIAS 16.77 b Disclosure, Effective 2027-01-01 IFRS 19.202 b DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts.

ifrs-fullIndependentValuerWasInvolvedInRevaluationRightofuseAssetsTrue/FalselabelIndependent valuer was involved in revaluation, right-of-use assetsIFRS 16.57 Disclosure, Effective 2027-01-01 IFRS 19.118 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether an independent valuer was involved for right-of-use assets stated at revalued amounts.ifrs-fullIndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestartedTextlabelIndication of how frequently hedging relationships are discontinued and restartedIFRS 7.23C b (iii) DisclosuredocumentationThe description of an indication of how frequently the hedging relationships are discontinued and restarted. ifrs-fullIndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntityTextlabelIndication of other forms of government assistance with direct benefits for entityIAS 20.39 b Disclosure, Effective 2027-01-01 IFRS 19.216 b DisclosuredocumentationThe 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]ifrs-fullIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesTextlabelIndication of uncertainties of amount or timing of outflows, contingent liabilitiesIAS 37.86 b Disclosure, Effective 2027-01-01 IFRS 19.259 b DisclosuredocumentationThe description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Classes of contingent liabilities [domain]]ifrs-fullIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombinationTextlabelIndication of uncertainties of amount or timing of outflows, contingent liabilities in business combinationIFRS 3.B64 j (i) Disclosure, IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure, Effective 2027-01-01 IFRS 19.35 h DisclosuredocumentationThe description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]ifrs-fullIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisionsTextlabelIndication of uncertainties of amount or timing of outflows, other provisionsIAS 37.85 b Disclosure, Effective 2027-01-01 IFRS 19.258 b DisclosuredocumentationThe description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions] ifrs-fullIndividualAssetsOrCashgeneratingUnitsAxisAxislabelIndividual assets or cash-generating units [axis]IAS 36.130 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullIndividualAssetsOrCashgeneratingUnitsDomainDomain [default]labelIndividual assets or cash-generating units [domain]IAS 36.130 DisclosuredocumentationThis member stands for the standard value for the 'Individual assets or cash-generating units' axis if no other member is used.ifrs-fullIndividualAssetsOrCashgeneratingUnitsMemberMemberlabelTotal for all individual assets or cash-generating units [member]IAS 36.130 DisclosuredocumentationThis member stands for individual assets or cash-generating units. [Refer: Total for all cash-generating units [member]]ifrs-fullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxisAxislabelCash-generating units [axis]IAS 36.134 Disclosure, Effective 2027-01-01 IFRS 19.254 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesDomainDomain [default]labelCash-generating units [domain]IAS 36.134 Disclosure, IAS 36.135 Disclosure, Effective 2027-01-01 IFRS 19.254 Disclosure, Effective 2027-01-01 IFRS 19.255 DisclosuredocumentationThis member stands for the standard value for the 'Cash-generating units' axis if no other member is used.ifrs-fullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMemberMemberlabelTotal for all cash-generating units [member]IAS 36.134 Disclosure, Effective 2027-01-01 IFRS 19.254 DisclosuredocumentationThis member stands for the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

ifrs-fullIndividuallyInsignificantCounterpartiesMemberMemberlabelIndividually insignificant counterparties [member]IFRS 7.B52 DisclosuredocumentationThis member stands for individually insignificant parties to the transaction other than the entity.ifrs-fullInflowsOfCashFromInvestingActivitiesMonetary duration, debitlabelInflows of cash from investing activitiesIAS 7.16 Common practicedocumentationThe cash inflow from investing activities.ifrs-fullInformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatoryText blocklabelInformation about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]IFRS 7.35K c DisclosuredocumentationThe disclosure of information about the collateral held as security and other credit enhancements (for example, quantification of the extent to which collateral and other credit enhancements mitigate credit risk) for financial assets that are credit-impaired at the reporting date.ifrs-fullInformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirementsTextlabelInformation about consequences of non-compliance with externally imposed capital requirements IAS 1 Expiry date 2027-01-01 IAS 1.135 e Disclosure IFRS18 Effective 2027-01-01 IFRS 18.127 e Disclosure documentationInformation about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [domain]]ifrs-fullInformationAboutContingentAssetsThatDisclosureIsNotPracticableTextlabelInformation about contingent assets that disclosure is not practicableIAS 37.91 Disclosure, Effective 2027-01-01 IFRS 19.261 DisclosuredocumentationInformation about the fact that the disclosure of information related to 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 is not practicable. ifrs-fullInformationAboutContingentLiabilitiesThatDisclosureIsNotPracticableTextlabelInformation about contingent liabilities that disclosure is not practicableIAS 37.91 Disclosure, Effective 2027-01-01 IFRS 19.261 DisclosuredocumentationInformation about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Classes of contingent liabilities [domain]]ifrs-fullInformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssetsText blocklabelInformation about credit quality of neither past due nor impaired financial assets [text block]Expired 2023-01-01 IFRS 7.36 c DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe disclosure of information about the credit quality of financial assets that are neither past due (a counterparty has failed to make a payment when contractually due) nor impaired. [Refer: Financial assets]ifrs-fullInformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssetsTextlabelInformation about credit quality of reinsurance contracts held that are assetsIFRS 17.131 b DisclosuredocumentationInformation about the credit quality of reinsurance contracts held by the entity that are assets. [Refer: Reinsurance contracts held [member]]ifrs-fullInformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperatesTextlabelInformation about effect of regulatory frameworks in which entity operatesIFRS 17.126 DisclosuredocumentationInformation about the effect of the regulatory frameworks in which the entity operates.ifrs-fullInformationAboutEntitysDefinitionsOfDefaultTextlabelInformation about entity's definitions of defaultIFRS 7.35F b Disclosure, Effective 2027-01-01 IFRS 19.69 b DisclosuredocumentationInformation about an entity's definitions of default, including the reasons for selecting those definitions.

ifrs-fullInformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommittedTextlabelInformation about exposure arising from leases not yet commenced to which lessee is committedIFRS 16.59 b (iv) Example, Effective 2027-01-01 IFRS 19.120 b (iv) ExampledocumentationInformation about the lessee's exposure arising from leases not yet commenced to which the lessee is committed.ifrs-fullInformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroupTextlabelInformation about groups or portfolios of financial instruments with particular features that could affect large portion of that groupIFRS 7.B8H DisclosuredocumentationInformation about groups or portfolios of financial instruments with particular features that could affect a large portion of that group, such as concentration to particular risks.ifrs-fullInformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatoryText blocklabelInformation about how designated risk component relates to hedged item in its entirety [text block]IFRS 7.22C b DisclosuredocumentationThe disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [domain]]ifrs-fullInformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatoryText blocklabelInformation about how entity determined risk component designated as hedged item [text block]IFRS 7.22C a Disclosure, Effective 2027-01-01 IFRS 19.59 DisclosuredocumentationThe disclosure of information about how the entity determined the risk component designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole). [Refer: Hedged items [domain]] ifrs-fullInformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDeterminedTextlabelInformation about how expected cash outflow on redemption or repurchase was determined IAS 1 Effective 2027-01-01 IFRS 7.19A d Disclosure, Expiry date 2027-01-01 IAS 1.136A d Disclosure IFRS18 Effective 2027-01-01 IFRS 7.19A d Disclosure documentationInformation about how the expected cash outflow on redemption or repurchase of puttable financial instruments classified as equity was determined. [Refer: Expected cash outflow on redemption or repurchase of puttable financial instruments]ifrs-fullInformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGrantedTextlabelInformation about how expected volatility was determined, share options grantedIFRS 2.47 a (ii) DisclosuredocumentationInformation about how the expected volatility used for pricing share options granted was determined, including an explanation of the extent to which expected volatility was based on historical volatility.ifrs-fullInformationAboutHowFairValueWasMeasuredShareOptionsGrantedTextlabelInformation about how fair value was measured, share options grantedIFRS 2.47 a DisclosuredocumentationInformation on how the fair value of share options granted was measured.ifrs-fullInformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGrantedTextlabelInformation about how fair was determined if not on basis of observable market, other equity instruments grantedIFRS 2.47 b (i) DisclosuredocumentationInformation about how the fair value was determined for other equity instruments granted (ie other than share options) if it was not measured on the basis of an observable market price.ifrs-fullInformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssetsTextlabelInformation about how lessor manages risk associated with rights it retains in underlying assetsIFRS 16.92 b Disclosure, Effective 2027-01-01 IFRS 19.121 b DisclosuredocumentationInformation about how the lessor manages the risk associated with the rights it retains in underlying assets.

ifrs-fullInformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDeterminedTextlabelInformation about how maximum exposure to loss from interests in structured entities is determinedIFRS 12.29 c DisclosuredocumentationInformation about how the amount that best represents the entity's maximum exposure to loss from its interests in structured entities is determined. [Refer: Maximum exposure to loss from interests in structured entities]ifrs-fullInformationAboutHowMaximumExposureToLossIsDeterminedTextlabelInformation about how maximum exposure to loss from continuing involvement is determinedIFRS 7.42E c DisclosuredocumentationInformation about how the amount of the entity's maximum exposure to loss from its continuing involvement in derecognised financial assets is determined. [Refer: Maximum exposure to loss from continuing involvement; Financial assets]ifrs-fullInformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptionsTextlabelInformation about lessee's exposure arising from extension options and termination optionsIFRS 16.59 b (ii) Example, Effective 2027-01-01 IFRS 19.120 b (ii) ExampledocumentationInformation about the lessee's exposure arising from extension options and termination options.ifrs-fullInformationAboutLesseesExposureArisingFromResidualValueGuaranteesTextlabelInformation about lessee's exposure arising from residual value guaranteesIFRS 16.59 b (iii) Example, Effective 2027-01-01 IFRS 19.120 b (iii) ExampledocumentationInformation about the lessee's exposure arising from residual value guarantees. Residual value guarantee is a guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified amount. ifrs-fullInformationAboutLesseesExposureArisingFromVariableLeasePaymentsTextlabelInformation about lessee's exposure arising from variable lease paymentsIFRS 16.59 b (i) Example, Effective 2027-01-01 IFRS 19.120 b (i) ExampledocumentationInformation about the lessee's exposure arising from variable lease payments. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.ifrs-fullInformationAboutMajorCustomersTextlabelInformation about major customersIFRS 8.34 DisclosuredocumentationInformation about the entity's major customers and the extent of the entity's reliance on them.ifrs-fullInformationAboutMarketForFinancialInstrumentsTextlabelInformation about market for financial instrumentsExpired 2023-01-01 IFRS 7.30 c DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationInformation about the market for financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]]ifrs-fullInformationAboutNatureOfLesseesLeasingActivitiesTextlabelInformation about nature of lessee's leasing activitiesIFRS 16.59 a Example, Effective 2027-01-01 IFRS 19.120 a ExampledocumentationInformation about the nature of the lessee's leasing activities.ifrs-fullInformationAboutNatureOfLessorsLeasingActivitiesTextlabelInformation about nature of lessor's leasing activitiesIFRS 16.92 a Disclosure, Effective 2027-01-01 IFRS 19.121 a DisclosuredocumentationInformation about the nature of the lessor's leasing activities.

ifrs-fullInformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstrumentsTextlabelInformation about objectives, policies and processes for managing entity's obligation to repurchase or redeem puttable financial instruments IAS 1 Expiry date 2027-01-01 IAS 1.136A b Disclosure, Effective 2027-01-01 IFRS 7.19A b Disclosure IFRS18 Effective 2027-01-01 IFRS 7.19A b Disclosure documentationInformation about the entity's objectives, policies, and processes for managing its obligation to repurchase or redeem puttable financial instruments classified as equity instruments when required to do so by the instrument holders, including any changes from the previous period. [Refer: Classes of financial instruments [domain]]ifrs-fullInformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiabilityTextlabelInformation about potential exposure to future cash outflows not reflected in measurement of lease liabilityIFRS 16.59 b Example, Effective 2027-01-01 IFRS 19.120 b ExampledocumentationInformation about the lessee's potential exposure to future cash outflows that are not reflected in the measurement of the lease liability. [Refer: Lease liabilities] ifrs-fullInformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatoryText blocklabelInformation about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]IFRS 15.115 Disclosure, Effective 2027-01-01 IFRS 19.104 Disclosuredocumentation IAS1The disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers]documentation IFRS18The disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers, operating]ifrs-fullInformationAboutRestrictionsOrCovenantsImposedByLeasesOnLesseeTextlabelInformation about restrictions or covenants imposed by leases on lesseeIFRS 16.59 c Example, Effective 2027-01-01 IFRS 19.120 c ExampledocumentationInformation about the restrictions or covenants imposed by leases on the lessee.ifrs-fullInformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssetsTextlabelInformation about risk management strategy for rights that lessor retains in underlying assetsIFRS 16.92 b Disclosure, Effective 2027-01-01 IFRS 19.121 b DisclosuredocumentationInformation about the risk management strategy for the rights that the lessor retains in underlying assets, including any means by which the lessor reduces that risk. ifrs-fullInformationAboutSaleAndLeasebackTransactionsTextlabelInformation about sale and leaseback transactionsIFRS 16.59 d Example, Effective 2027-01-01 IFRS 19.120 d ExampledocumentationInformation about the sale and leaseback transactions.ifrs-fullInformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntityTextlabelInformation about significant judgements and assumptions made in determining that entity is investment entity

IAS 1 IFRS 12.9A Disclosure, Effective 2027-01-01 IFRS 19.B14 e Example IFRS18 IFRS 12.9A Disclosure, Effective 2027-01-01 IFRS 19.177 e Example documentationInformation about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]]ifrs-fullInformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResetsTextlabelInformation about ultimate risk management strategy in relation to hedging relationships that entity frequently resetsIFRS 7.23C b (i) DisclosuredocumentationInformation about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets.ifrs-fullInformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstrumentsTextlabelInformation about whether and how entity intends to dispose of financial instrumentsExpired 2023-01-01 IFRS 7.30 d DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationInformation about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]] ifrs-fullInformationHowFairValueWasMeasuredOtherEquityInstrumentsGrantedTextlabelInformation how fair value was measured, other equity instruments grantedIFRS 2.47 b DisclosuredocumentationInformation about how the weighted average fair value at the measurement date of other equity instruments granted (ie other than share options) was measured.ifrs-fullInformationOnEntitysWriteoffPolicyTextlabelInformation on entity's write-off policyIFRS 7.35F e DisclosuredocumentationInformation on an entity's write-off policy, including the indicators that there is no reasonable expectation of recovery and information about the policy for financial assets that are written-off but are still subject to enforcement activity.ifrs-fullInformationOnHowEntityAppliedClassificationRequirementsInIFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingIFRS9TextlabelInformation on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as result of applying IFRS 9IFRS 7.42J a DisclosuredocumentationInformation on how the entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as a result of applying IFRS 9.ifrs-fullInformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssetsTextlabelInformation on how entity determined that financial assets are credit-impaired financial assetsIFRS 7.35F d DisclosuredocumentationInformation on how an entity determined that financial assets are credit-impaired financial assets. ifrs-fullInformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognitionTextlabelInformation on how entity determined whether credit risk of financial instruments has increased significantly since initial recognitionIFRS 7.35F a Disclosure, Effective 2027-01-01 IFRS 19.69 a DisclosuredocumentationInformation on how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including if and how: (a) financial instruments are considered to have low credit risk; and (b) the presumption that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted. [Refer: Credit risk [member]]ifrs-fullInformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingIFRS17TextlabelInformation on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17IFRS 17.C33 a DisclosuredocumentationInformation on how the entity redesignated financial assets whose classification has changed on initially applying IFRS 17.ifrs-fullInformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangementsTextlabelInformation on how incremental fair value granted was measured, modified share-based payment arrangementsIFRS 2.47 c (iii) DisclosuredocumentationInformation about how the incremental fair value granted was measured for modified share-based payment arrangements. [Refer: Incremental fair value granted, modified share-based payment arrangements; Types of share-based payment arrangements [domain]]ifrs-fullInformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasisTextlabelInformation on how instruments were grouped if expected credit losses were measured on collective basisIFRS 7.35F c DisclosuredocumentationInformation on how the instruments were grouped if expected credit losses were measured on a collective basis.

ifrs-fullInformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenAppliedTextlabelInformation on how requirements for modification of contractual cash flows of financial assets have been appliedIFRS 7.35F f DisclosuredocumentationInformation on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses.ifrs-fullInformationOnRevenuesAndProfitOrLossIsImpracticableToDiscloseBusinessCombinationsTrue/FalselabelInformation on revenues and profit or loss is impracticable to disclose, business combinationsIFRS 3.B64 q DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. ifrs-fullInformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGrantedTextlabelInformation whether and how expected dividends were incorporated into measurement of fair value, other equity instruments grantedIFRS 2.47 b (ii) DisclosuredocumentationInformation about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (ie other than share options).ifrs-fullInformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGrantedTextlabelInformation whether and how other features were incorporated into measurement of fair value, other equity instruments grantedIFRS 2.47 b (iii) DisclosuredocumentationInformation about whether and how other features of other equity instruments granted (ie other than share options) were incorporated into the measurement of fair value of these equity instruments.ifrs-fullInformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGrantedTextlabelInformation whether and how other features were incorporated into measurement of fair value, share options grantedIFRS 2.47 a (iii) DisclosuredocumentationInformation about whether and how other features of option grant (such as a market condition) were incorporated into the measurement of the fair value of options granted.

ifrs-fullInformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirementsTextlabelInformation whether entity complied with any externally imposed capital requirements IAS 1 Expiry date 2027-01-01 IAS 1.135 d Disclosure IFRS18 Effective 2027-01-01 IFRS 18.127 d Disclosure documentationInformation about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [domain]]ifrs-fullInformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUseTextlabelInformation whether recoverable amount of asset is fair value less costs of disposal or value in useIAS 36.130 e DisclosuredocumentationInformation about whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. [Refer: Total for all cash-generating units [member]]ifrs-fullInitiallyAppliedIFRSsAxisAxislabelInitially applied IFRSs [axis]IAS 8.28 Disclosure, Effective 2027-01-01 IFRS 19.178 Disclosuredocumentation IAS1The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.documentation IFRS18This member stands for IFRS Accounting Standards that have been initially applied by the entity. It also represents the standard value for the 'Initially applied IFRSs' axis if no other member is used. [Refer: IFRSs [member]]ifrs-fullInitiallyAppliedIFRSsDomainDomain [default]labelInitially applied IFRSs [domain]IAS 8.28 Disclosure, Effective 2027-01-01 IFRS 19.178 Disclosuredocumentation IAS1This member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the 'Initially applied IFRSs' axis if no other member is used. [Refer: IFRSs [member]]documentation IFRS18This member stands for IFRS Accounting Standards that have been initially applied by the entity. It also represents the standard value for the 'Initially applied IFRSs' axis if no other member is used. [Refer: IFRSs [member]] ifrs-fullInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17AxisAxislabelInputs to methods used to measure contracts within scope of IFRS 17 [axis]IFRS 17.117 a DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17DomainDomain [default]labelInputs to methods used to measure contracts within scope of IFRS 17 [domain]IFRS 17.117 a DisclosuredocumentationThis member stands for the inputs to the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the 'Inputs to methods used to measure contracts within scope of IFRS 17' axis if no other member is used.ifrs-fullInputToMethodUsedToMeasureContractsWithinScopeOfIFRS17Decimal instantlabelInput to method used to measure contracts within scope of IFRS 17IFRS 17.117 a DisclosuredocumentationThe value of an input to a method used to measure contracts within the scope of IFRS 17.ifrs-fullInsuranceContractsAxisAxislabelInsurance contracts [axis]IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullInsuranceContractsByComponentsAxisAxislabelInsurance contracts by components [axis]IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-fullInsuranceContractsByComponentsDomainDomain [default]labelInsurance contracts by components [domain]IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 DisclosuredocumentationThis member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents the standard value for the 'Insurance contracts by components' axis if no other member is used. [Refer: Insurance contracts [domain]]ifrs-fullInsuranceContractsByRemainingCoverageAndIncurredClaimsAxisAxislabelInsurance contracts by remaining coverage and incurred claims [axis]IFRS 17.100 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullInsuranceContractsByRemainingCoverageAndIncurredClaimsDomainDomain [default]labelInsurance contracts by remaining coverage and incurred claims [domain]IFRS 17.100 DisclosuredocumentationThis member stands for all insurance contracts when disaggregated by remaining coverage and incurred claims. This member also represents the standard value for the 'Insurance contracts by remaining coverage and incurred claims' axis if no other member is used. [Refer: Insurance contracts [domain]] ifrs-fullInsuranceContractsDomainDomain [default]labelInsurance contracts [domain]IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 DisclosuredocumentationThis member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the 'Insurance contracts' axis if no other member is used.ifrs-fullInsuranceContractsIssuedMemberMemberlabelInsurance contracts issued [member]IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 DisclosuredocumentationThis member stands for insurance contracts issued. [Refer: Insurance contracts [domain]]

ifrs-fullInsuranceContractsIssuedThatAreAssetsMonetary instant, debitlabelInsurance contracts issued that are assets IAS 1 IFRS 17.78 a Disclosure, , Expiry date 2027-01-01 IAS 1.54 da Disclosure IFRS18 IFRS 17.78 a Disclosure, Effective 2027-01-01 IFRS 18.103 f Disclosure documentationThe amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]]ifrs-fullInsuranceContractsIssuedThatAreLiabilitiesMonetary instant, creditlabelInsurance contracts issued that are liabilities IAS 1 IFRS 17.78 b Disclosure, , Expiry date 2027-01-01 IAS 1.54 ma Disclosure IFRS18 IFRS 17.78 b Disclosure, Effective 2027-01-01 IFRS 18.103 p Disclosure documentationThe amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]]ifrs-fullInsuranceContractsLiabilityAssetMonetary instant, creditlabelInsurance contracts liability (asset)IFRS 17.99 b DisclosureperiodStartLabelInsurance contracts liability (asset) at beginning of periodperiodEndLabelInsurance contracts liability (asset) at end of perioddocumentationThe amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [domain]] ifrs-fullInsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeMonetary instant, creditlabelInsurance contracts liability (asset) at date of change, contracts with direct participation features for which entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive incomeIFRS 17.113 c DisclosuredocumentationThe amount of the insurance contracts liability (asset) at the date of the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features to which the change applied. [Refer: Insurance contracts liability (asset)]ifrs-fullInsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMemberMemberlabelInsurance contracts other than those to which premium allocation approach has been applied [member]IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 DisclosuredocumentationThis member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.ifrs-fullInsuranceContractsThatAreAssetsMonetary instant, debitlabelInsurance contracts that are assetsIFRS 17.99 b DisclosureperiodStartLabelInsurance contracts that are assets at beginning of periodperiodEndLabelInsurance contracts that are assets at end of perioddocumentationThe amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [domain]]

ifrs-fullInsuranceContractsThatAreLiabilitiesMonetary instant, creditlabelInsurance contracts that are liabilitiesIFRS 17.99 b DisclosureperiodStartLabelInsurance contracts that are liabilities at beginning of periodperiodEndLabelInsurance contracts that are liabilities at end of perioddocumentationThe amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [domain]]ifrs-fullInsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMemberMemberlabelInsurance contracts to which premium allocation approach has been applied [member]IFRS 17.100 c DisclosuredocumentationThis member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.ifrs-fullInsuranceExpenseMonetary duration, debitlabel IAS1Insurance expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Insurance expense, operatingdocumentation IAS1The amount of expense arising from purchased insurance.documentation IFRS18The amount of expense arising from purchased insurance, in the operating category in the statement of profit or loss. ifrs-fullInsuranceFinanceIncomeExpensesMonetary duration, creditlabel IAS1Insurance finance income (expenses)IFRS 17.110 Disclosurelabel IFRS18Insurance finance income (expenses), operatingdocumentation IAS1The amount that comprises the change in the carrying amount of the group of insurance contracts arising from: (a) the effect of the time value of money and changes in the time value of money; and (b) the effect of financial risk and changes in financial risk; but (c) excluding any such changes for groups of insurance contracts with direct participation features that would adjust the contractual service margin but do not do so when applying paragraphs 45(b)(ii), 45(b)(iii), 45(c)(ii) or 45(c)(iii) of IFRS 17.documentation IFRS18The amount that comprises the change in the carrying amount of the group of insurance contracts arising from: (a) the effect of the time value of money and changes in the time value of money; and (b) the effect of financial risk and changes in financial risk; but (c) excluding any such changes for groups of insurance contracts with direct participation features that would adjust the contractual service margin but do not do so when applying paragraphs 45(b)(ii), 45(b)(iii), 45(c)(ii) or 45(c)(iii) of IFRS 17, in the operating category in the statement of profit or loss.ifrs-fullInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstractlabelInsurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract] ifrs-fullInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTaxMonetary duration, creditlabelInsurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax

IAS 1 IFRS 17.80 b Disclosure, IFRS 17.90 Disclosure, Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 IFRS 17.80 b Disclosure, IFRS 17.90 Disclosure, Effective 2027-01-01 IFRS 18.94 b Disclosure documentation IAS1The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]documentation IFRS18The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses), operating; Insurance contracts issued [member]]ifrs-fullInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTaxMonetary duration, creditlabelInsurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax IAS 1 IFRS 17.80 b Disclosure, Expiry date 2027-01-01 IAS 1.91 a Disclosure, IFRS 17.90 Disclosure IFRS18 IFRS 17.90 Disclosure, Effective 2027-01-01 IFRS 18.94 a Disclosure, IFRS 17.80 b Disclosure documentation IAS1The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]documentation IFRS18The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses), operating; Insurance contracts issued [member]] ifrs-fullInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLossMonetary duration, creditlabel IAS1Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss IAS 1 IFRS 17.80 b Disclosure, Expiry date 2027-01-01 IAS 1.82 bb Disclosure IFRS18 IFRS 17.80 b Disclosure, Effective 2027-01-01 IFRS 18.75 c (iv) Disclosure label IFRS18Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss, operatingdocumentation IAS1The amount of insurance finance income (expenses) from insurance contracts issued that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]documentation IFRS18The amount of insurance finance income (expenses) from insurance contracts issued that is recognised in the operating category in the statement of profit or loss. [Refer: Insurance finance income (expenses), operating; Insurance contracts issued [member]]ifrs-fullInsuranceRevenueMonetary duration, creditlabel IAS1Insurance revenue

IAS 1 IFRS 17.106 Disclosure, Expiry date 2027-01-01 IAS 1.82 a (ii) Disclosure, IFRS 17.80 a Disclosure IFRS18 IFRS 17.106 Disclosure, IFRS 17.80 a Disclosure, , Effective 2027-01-01 IFRS 18.75 c (i) Disclosure totalLabel IAS1Total insurance revenuelabel IFRS18Insurance revenue, operatingtotalLabel IFRS18Total insurance revenue, operatingdocumentation IAS1The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue]documentation IFRS18The amount of revenue arising from the groups of insurance contracts issued, in the operating category in the statement of profit or loss. Insurance revenue shall depict the provision of services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue, operating] ifrs-fullInsuranceRevenueAbstractlabelInsurance revenue [abstract]ifrs-fullInsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlowsMonetary duration, creditlabel IAS1Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flowsIFRS 17.106 b Disclosurelabel IFRS18Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows, operatingdocumentation IAS1The amount of insurance revenue recognised in the period related to the allocation of the portion of the premiums that relate to the recovery of insurance acquisition cash flows. [Refer: Insurance revenue; Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]documentation IFRS18The amount of insurance revenue recognised in the period related to the allocation of the portion of the premiums that relate to the recovery of insurance acquisition cash flows, in the operating category in the statement of profit or loss. [Refer: Insurance revenue, operating; Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] ifrs-fullInsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageMonetary duration, creditlabel IAS1Insurance revenue, amounts relating to changes in liability for remaining coverageIFRS 17.106 a DisclosuretotalLabel IAS1Total insurance revenue, amounts relating to changes in liability for remaining coveragelabel IFRS18Insurance revenue, amounts relating to changes in liability for remaining coverage, operatingtotalLabel IFRS18Total insurance revenue, amounts relating to changes in liability for remaining coverage, operatingdocumentation IAS1The amount of insurance revenue recognised in the period related to the changes in the liability for remaining coverage. [Refer: Insurance revenue; Net liabilities or assets for remaining coverage excluding loss component [member]]documentation IFRS18The amount of insurance revenue recognised in the period related to the changes in the liability for remaining coverage, in the operating category in the statement of profit or loss. [Refer: Insurance revenue, operating; Net liabilities or assets for remaining coverage excluding loss component [member]]

ifrs-fullInsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageAbstractlabelInsurance revenue, amounts relating to changes in liability for remaining coverage [abstract]ifrs-fullInsuranceRevenueChangeInRiskAdjustmentForNonfinancialRiskMonetary duration, creditlabel IAS1Insurance revenue, change in risk adjustment for non-financial riskIFRS 17.106 a (ii) Disclosurelabel IFRS18Insurance revenue, change in risk adjustment for non-financial risk, operatingdocumentation IAS1The amount of insurance revenue recognised in the period related to the change in the risk adjustment for non-financial risk, as specified in paragraph B124(b) of IFRS 17. [Refer: Insurance revenue; Risk adjustment for non-financial risk [member]]documentation IFRS18The amount of insurance revenue recognised in the period related to the change in the risk adjustment for non-financial risk, as specified in paragraph B124(b) of IFRS 17, in the operating category in the statement of profit or loss. [Refer: Insurance revenue, operating; Risk adjustment for non-financial risk [member]]ifrs-fullInsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServicesMonetary duration, creditlabel IAS1Insurance revenue, contractual service margin recognised in profit or loss because of transfer of insurance contract servicesIFRS 17.106 a (iii) Disclosurelabel IFRS18Insurance revenue, contractual service margin recognised in profit or loss because of transfer of insurance contract services, operatingdocumentation IAS1The amount of insurance revenue recognised in the period related to the contractual service margin recognised in profit or loss because of the transfer of insurance contract services in the period, as specified in paragraph B124(c) of IFRS 17. [Refer: Insurance revenue; Contractual service margin [member]] documentation IFRS18The amount of insurance revenue recognised in the period related to the contractual service margin recognised in profit or loss because of the transfer of insurance contract services in the period, as specified in paragraph B124(c) of IFRS 17, in the operating category in the statement of profit or loss. [Refer: Insurance revenue, operating; Contractual service margin [member]]ifrs-fullInsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriodMonetary duration, creditlabel IAS1Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of periodIFRS 17.106 a (i) Disclosurelabel IFRS18Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period, operatingdocumentation IAS1The amount of insurance revenue recognised in the period related to the insurance service expenses incurred during the period measured at the amounts expected at the beginning of the period, as specified in paragraph B124(a) of IFRS 17. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued]documentation IFRS18The amount of insurance revenue recognised in the period related to the insurance service expenses incurred during the period measured at the amounts expected at the beginning of the period, as specified in paragraph B124(a) of IFRS 17, in the operating category in the statement of profit or loss. [Refer: Insurance revenue, operating; Insurance service expenses from insurance contracts issued, operating]

ifrs-fullInsuranceRevenueOtherAmountsMonetary duration, creditlabel IAS1Insurance revenue, other amountsIFRS 17.106 a (iv) Disclosurelabel IFRS18Insurance revenue, other amounts, operatingdocumentation IAS1The amount of insurance revenue recognised in the period related to other amounts, if any, for example experience adjustments for premium receipts other than those that relate to future service, as specified in paragraph B124(d) of IFRS 17. [Refer: Insurance revenue]documentation IFRS18The amount of insurance revenue recognised in the period related to other amounts, if any, for example experience adjustments for premium receipts other than those that relate to future service, as specified in paragraph B124(d) of IFRS 17, in the operating category in the statement of profit or loss. [Refer: Insurance revenue, operating]ifrs-fullInsuranceRiskMemberMemberlabelInsurance risk [member]IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (i) DisclosuredocumentationThis member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial risk [member]]ifrs-fullInsuranceServiceExpensesFromInsuranceContractsIssued(Monetary) duration, debitlabel IAS1Insurance service expenses from insurance contracts issued IAS 1 IFRS 17.80 a Disclosure, Expiry date 2027-01-01 IAS 1.82 ab Disclosure IFRS18 IFRS 17.80 a Disclosure, Effective 2027-01-01 IFRS 18.75 c (ii) Disclosure negatedLabel IAS1Insurance service expenses from insurance contracts issuedlabel IFRS18Insurance service expenses from insurance contracts issued, operatingnegatedLabel IFRS18Insurance service expenses from insurance contracts issued, operatingdocumentation IAS1The amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]] documentation IFRS18The amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes that relate to past service and changes that relate to future service, in the operating category in the statement of profit or loss. [Refer: Insurance contracts issued [member]]ifrs-fullInsuranceServiceResultMonetary duration, creditlabel IAS1Insurance service result IAS 1 IFRS 17.80 a Disclosure IFRS18 IFRS 17.80 a Disclosure, Effective 2027-01-01 IFRS 18.B123 c Disclosure totalLabel IAS1Total insurance service resultlabel IFRS18Insurance service result, operatingtotalLabel IFRS18Total insurance service result, operatingdocumentation IAS1The amount comprising insurance revenue and insurance service expenses. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued; Income (expenses) from reinsurance contracts held, other than finance income (expenses)]documentation IFRS18The amount comprising insurance revenue and insurance service expenses, in the operating category in the statement of profit or loss. [Refer: Insurance revenue, operating; Insurance service expenses from insurance contracts issued, operating; Income (expenses) from reinsurance contracts held, other than finance income (expenses), operating]

ifrs-fullInsuranceServiceResultAbstractlabelInsurance service result [abstract]ifrs-fullIntangibleAssetFairValueUsedAsDeemedCostMonetary instant, debitlabelIntangible asset fair value used as deemed costIFRS 1.30 Disclosuredocumentation IAS1The amount of intangible assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Intangible assets other than goodwill]documentation IFRS18The amount of intangible assets for which fair value was used as their deemed cost in the opening IFRS Accounting Standard statement of financial position. [Refer: Intangible assets other than goodwill]ifrs-fullIntangibleAssetsAcquiredByWayOfGovernmentGrantMonetary instant, debitlabelIntangible assets acquired by way of government grantIAS 38.122 c (ii) Disclosure, Effective 2027-01-01 IFRS 19.264 c (ii) DisclosuredocumentationThe amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill] ifrs-fullIntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValueMonetary instant, debitlabelIntangible assets acquired by way of government grant, fair value initially recognisedIAS 38.122 c (i) Disclosure, Effective 2027-01-01 IFRS 19.264 c (i) DisclosuredocumentationThe initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill]ifrs-fullIntangibleAssetsAndGoodwillMonetary instant, debitlabelIntangible assets and goodwill IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice periodStartLabelIntangible assets and goodwill at beginning of periodperiodEndLabelIntangible assets and goodwill at end of periodtotalLabelTotal intangible assets and goodwilldocumentationThe amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]ifrs-fullIntangibleAssetsAndGoodwillAbstractlabelIntangible assets and goodwill [abstract]ifrs-fullIntangibleAssetsMaterialToEntityMonetary instant, debitlabelIntangible assets material to entityIAS 38.122 b Disclosure, Effective 2027-01-01 IFRS 19.264 b DisclosuredocumentationThe amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]ifrs-fullIntangibleAssetsMaterialToEntityAxisAxislabelIntangible assets material to entity [axis]IAS 38.122 b Disclosure, Effective 2027-01-01 IFRS 19.264 b DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullIntangibleAssetsMaterialToEntityDomainDomain [default]labelIntangible assets material to entity [domain]IAS 38.122 b Disclosure, Effective 2027-01-01 IFRS 19.264 b DisclosuredocumentationThis 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]ifrs-fullIntangibleAssetsOtherThanGoodwillMonetary instant, debitlabelIntangible assets other than goodwill

IAS 1 IAS 38.118 e Disclosure, Effective 2027-01-01 IFRS 19.263 e Disclosure, Expiry date 2027-01-01 IAS 1.54 c Disclosure IFRS18 IAS 38.118 e Disclosure, , Effective 2027-01-01 IFRS 18.103 c Disclosure, Effective 2027-01-01 IFRS 19.263 e Disclosure periodStartLabelIntangible assets other than goodwill at beginning of periodperiodEndLabelIntangible assets other than goodwill at end of periodtotalLabelTotal intangible assets other than goodwilldocumentationThe amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]ifrs-fullIntangibleAssetsOtherThanGoodwillAbstractlabelIntangible assets other than goodwill [abstract]ifrs-fullIntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssetsMonetary instant, debitlabelIntangible assets other than goodwill, revalued assets, at costIAS 38.124 a (iii) Disclosure, Effective 2027-01-01 IFRS 19.265 a (iii) DisclosuredocumentationThe amount of intangible assets other than goodwill that would have been recognised had the revalued intangible assets been measured using the cost model after recognition. [Refer: Intangible assets other than goodwill] ifrs-fullIntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssetsMonetary instant, debitlabelIntangible assets other than goodwill, revalued assetsIAS 38.124 a (ii) Disclosure, Effective 2027-01-01 IFRS 19.265 a (ii) DisclosuredocumentationThe amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill]ifrs-fullIntangibleAssetsOtherThanGoodwillMemberMemberlabelIntangible assets other than goodwill [member]IAS 36.127 Example, IFRS 16.53 Example, Effective 2027-01-01 IFRS 19.115 Example, Effective 2027-01-01 IFRS 19.251 ExampledocumentationThis member stands for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]ifrs-fullIntangibleAssetsOtherThanGoodwillRevaluationSurplusMonetary instant, creditlabelIntangible assets other than goodwill, revaluation surplusIAS 38.124 b Disclosure, Effective 2027-01-01 IFRS 19.265 b DisclosuredocumentationThe amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus]ifrs-fullIntangibleAssetsPledgedAsSecurityForLiabilitiesMonetary instant, debitlabelIntangible assets pledged as security for liabilitiesIAS 38.122 d Disclosure, Effective 2027-01-01 IFRS 19.264 d DisclosuredocumentationThe amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]ifrs-fullIntangibleAssetsUnderDevelopmentMonetary instant, debitlabelIntangible assets under developmentIAS 38.119 g ExampledocumentationThe amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill] ifrs-fullIntangibleAssetsUnderDevelopmentMemberMemberlabelIntangible assets under development [member]IAS 38.119 g ExampledocumentationThis member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]ifrs-fullIntangibleAssetsWhoseTitleIsRestrictedMonetary instant, debitlabelIntangible assets whose title is restrictedIAS 38.122 d Disclosure, Effective 2027-01-01 IFRS 19.264 d DisclosuredocumentationThe amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]ifrs-fullIntangibleAssetsWithIndefiniteUsefulLifeMonetary instant, debitlabelIntangible assets with indefinite useful lifeIAS 36.134 b Disclosure, IAS 36.135 b Disclosure, IAS 38.122 a Disclosure, Effective 2027-01-01 IFRS 19.254 b Disclosure, Effective 2027-01-01 IFRS 19.255 b Disclosure, Effective 2027-01-01 IFRS 19.264 a DisclosuredocumentationThe amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill]ifrs-fullIntangibleAssetsWithIndefiniteUsefulLifeAxisAxislabelIntangible assets with indefinite useful life [axis]IAS 38.122 a Disclosure, Effective 2027-01-01 IFRS 19.264 a DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullIntangibleAssetsWithIndefiniteUsefulLifeDomainDomain [default]labelIntangible assets with indefinite useful life [domain]IAS 38.122 a Disclosure, Effective 2027-01-01 IFRS 19.264 a DisclosuredocumentationThis member stands for intangible assets with an indefinite useful life. It also represents the standard value for the 'Intangible assets with indefinite useful life' axis if no other member is used. [Refer: Intangible assets with indefinite useful life]

ifrs-fullIntangibleExplorationAndEvaluationAssetsMonetary instant, debitlabelIntangible exploration and evaluation assetsIAS 38.119 Common practice, IFRS 6.25 Disclosure, Effective 2027-01-01 IFRS 19.41 DisclosuredocumentationThe amount of exploration and evaluation assets recognised as intangible assets in accordance with the entity's accounting policy. [Refer: Exploration and evaluation assets [member]]ifrs-fullIntangibleExplorationAndEvaluationAssetsMemberMemberlabelIntangible exploration and evaluation assets [member]IFRS 6.25 Disclosure, Effective 2027-01-01 IFRS 19.41 DisclosuredocumentationThis member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]ifrs-fullInterestCostsAbstractlabelInterest costs [abstract]ifrs-fullInterestCostsCapitalisedMonetary durationlabelInterest costs capitalised IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentationThe amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.ifrs-fullInterestCostsIncurredMonetary durationlabelInterest costs incurred IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

totalLabelTotal interest costs incurreddocumentationThe amount of interest costs that an entity incurs.ifrs-fullInterestExpenseMonetary duration, debitlabelInterest expenseIFRS 12.B13 f Disclosure, IFRS 8.23 d Disclosure, IFRS 8.28 e DisclosuredocumentationThe amount of expense arising from interest.ifrs-fullInterestExpenseAbstractlabel IFRS18Interest expense [abstract] ifrs-fullInterestExpenseDefinedBenefitPlansMonetary duration, debitlabel IAS1Interest expense, defined benefit plansIAS 19.135 b Common practicelabel IFRS18Interest expense, defined benefit plans, financingdocumentation IAS1The amount of interest expense arising from defined benefit plans. [Refer: Interest expense; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]documentation IFRS18The amount of interest expense arising from defined benefit plans, in the financing category in the statement of profit or loss. [Refer: Interest expense; Post-employment benefit expense in profit or loss, defined benefit plans, operating] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]ifrs-fullInterestExpenseFinancing(Monetary) duration, debitlabel IFRS18Interest expense, financingEffective 2027-01-01 IFRS 18.61 DisclosurenegatedLabel IFRS18Interest expense, financingdocumentation IFRS18The amount of expense arising from interest, in the financing category in the statement of profit or loss. [Refer: Interest expense]ifrs-fullInterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLossMonetary duration, debitlabelInterest expense for financial liabilities not at fair value through profit or lossIFRS 7.20 b Disclosure, Effective 2027-01-01 IFRS 19.56 b DisclosuredocumentationThe amount of interest expense for financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Interest expense; Financial liabilities] ifrs-fullInterestExpenseIncomeDefinedBenefitPlansMonetary duration, debitlabel IAS1Interest expense (income), defined benefit plansIAS 19.135 b Common practicenetLabel IAS1Net interest expense (income), defined benefit planslabel IFRS18Interest expense (income), defined benefit plans, financingnetLabel IFRS18Net interest expense (income), defined benefit plans, financingdocumentation IAS1The amount of interest expense (income) arising from defined benefit plans. [Refer: Interest income (expense); Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]documentation IFRS18The amount of interest expense (income) arising from defined benefit plans, in the financing category in the statement of profit or loss. [Refer: Interest income (expense), operating; Post-employment benefit expense in profit or loss, defined benefit plans, operating] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]ifrs-fullInterestExpenseIncomeDefinedBenefitPlansAbstractlabelInterest expense (income), defined benefit plans [abstract]

ifrs-fullInterestExpenseIncomeNetDefinedBenefitLiabilityAssetMonetary duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from interest expense (income)IAS 19.141 b Disclosure, Effective 2027-01-01 IFRS 19.207 b DisclosurecommentaryGuidanceInterest expense on the defined benefit obligation represents an increase in net defined benefit liability and should be tagged with a positive value. Interest income on the plan assets represents a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value. Interest on the effect of the asset ceiling represents an increase in net defined benefit liability and should be tagged with a positive value.documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]ifrs-fullInterestExpenseOnBankLoansAndOverdraftsMonetary duration, debitlabelInterest expense on bank loans and overdrafts IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]ifrs-fullInterestExpenseOnBondsMonetary duration, debitlabelInterest expense on bonds IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued] ifrs-fullInterestExpenseOnBorrowingsMonetary duration, debitlabelInterest expense on borrowings IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]ifrs-fullInterestExpenseOnDebtInstrumentsIssuedMonetary duration, debitlabelInterest expense on debt instruments issued IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued]ifrs-fullInterestExpenseOnDepositsFromBanksMonetary duration, debitlabelInterest expense on deposits from banks IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks]ifrs-fullInterestExpenseOnDepositsFromCustomersMonetary duration, debitlabelInterest expense on deposits from customers IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers] ifrs-fullInterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLossMonetary duration, debitlabelInterest expense on financial liabilities designated at fair value through profit or loss

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest expense on financial liabilities designated at fair value through profit or loss. [Refer: Interest expense; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]ifrs-fullInterestExpenseOnFinancialLiabilitiesHeldForTradingMonetary duration, debitlabelInterest expense on financial liabilities held for trading IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest expense on financial liabilities held for trading. [Refer: Interest expense; Financial liabilities at fair value through profit or loss that meet definition of held for trading]ifrs-fullInterestExpenseOnLeaseLiabilitiesMonetary duration, debitlabel IAS1Interest expense on lease liabilitiesIFRS 16.53 b Disclosure, Effective 2027-01-01 IFRS 19.115 b Disclosurelabel IFRS18Interest expense on lease liabilities, financingdocumentation IAS1The amount of interest expense on lease liabilities. [Refer: Lease liabilities]documentation IFRS18The amount of interest expense on lease liabilities, in the financing category in the statement of profit or loss. [Refer: Lease liabilities]ifrs-fullInterestExpenseOnLiabilitiesDueToCentralBanksMonetary duration, debitlabelInterest expense on liabilities due to central banks IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks] ifrs-fullInterestExpenseOnOtherFinancialLiabilitiesMonetary duration, debitlabelInterest expense on other financial liabilities IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]ifrs-fullInterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLentMonetary duration, debitlabelInterest expense on repurchase agreements and cash collateral on securities lent IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest expense on repurchase agreements and cash collateral on securities lent. [Refer: Interest expense; Repurchase agreements and cash collateral on securities lent]ifrs-fullInterestExpenseOperating(Monetary) duration, debitlabel IFRS18Interest expense, operatingEffective 2027-01-01 IFRS 18.IE13 ExamplenegatedLabel IFRS18Interest expense, operatingdocumentation IFRS18The amount of expense arising from interest, in the operating category in the statement of profit or loss. [Refer: Interest expense]ifrs-fullInterestExpensesOnPensionLiabilitiesFinancingMonetary duration, debitlabel IFRS18Interest expenses on pension liabilities, financingEffective 2027-01-01 IFRS 18.IE10 Exampledocumentation IFRS18The amount of interest expense on pension liabilities, in the financing category in the statement of profit or loss. [Refer: Interest expense]ifrs-fullInterestIncomeAbstractlabel IFRS18Interest income [abstract]ifrs-fullInterestIncomeAndExpensesAbstractlabel IFRS18Interest income and expenses [abstract]

ifrs-fullInterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstractlabelInterest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]ifrs-fullInterestIncomeDefinedBenefitPlans(Monetary) duration, creditlabel IAS1Interest income, defined benefit plansIAS 19.135 b Common practicenegatedLabel IAS1Interest income, defined benefit planslabel IFRS18Interest income, defined benefit plans, financingnegatedLabel IFRS18Interest income, defined benefit plans, financingdocumentation IAS1The amount of interest income arising from defined benefit plans. [Refer: Interest income; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]documentation IFRS18The amount of interest income arising from defined benefit plans, in the financing category in the statement of profit or loss. [Refer: Interest income; Post-employment benefit expense in profit or loss, defined benefit plans, operating] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] ifrs-fullInterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCostMonetary duration, creditlabelInterest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income categoryIFRS 7.12C b Disclosure, Effective 2027-01-01 IFRS 19.48 b Disclosuredocumentation IAS1The amount of revenue arising from interest recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Interest income (expense); Financial assets at amortised cost]documentation IFRS18The amount of revenue arising from interest recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Interest income (expense), operating; Financial assets at amortised cost]ifrs-fullInterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9Monetary duration, creditlabelInterest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9IFRS 7.42N b DisclosuredocumentationThe amount of interest revenue (expense) recognised for financial assets that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]ifrs-fullInterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9Monetary duration, creditlabelInterest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9IFRS 7.42N b DisclosuredocumentationThe amount of interest revenue (expense) recognised for financial liabilities that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]

ifrs-fullInterestIncomeForFinancialAssetsMeasuredAtAmortisedCostMonetary duration, creditlabelInterest revenue for financial assets measured at amortised costIFRS 7.20 b Disclosure, Effective 2027-01-01 IFRS 19.56 b DisclosuredocumentationThe amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost]ifrs-fullInterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLossMonetary duration, creditlabelInterest income for financial assets not at fair value through profit or lossExpired 2023-01-01 IFRS 7.20 b Disclosure, Effective 2027-01-01 IFRS 19.56 b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income]ifrs-fullInterestIncomeOnAvailableforsaleFinancialAssetsMonetary duration, creditlabelInterest income on available-for-sale financial assetsExpired 2023-01-01 IAS 1.112 c Common practicecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale]ifrs-fullInterestIncomeOnCashAndBankBalancesAtCentralBanksMonetary duration, creditlabelInterest income on cash and bank balances at central banks IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks] ifrs-fullInterestIncomeOnCashAndCashEquivalentsMonetary duration, creditlabelInterest income on cash and cash equivalents IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents]ifrs-fullInterestIncomeOnDebtInstrumentsHeldMonetary duration, creditlabelInterest income on debt instruments held IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held]ifrs-fullInterestIncomeOnDepositsMonetary duration, creditlabelInterest income on deposits IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest income on deposits. [Refer: Interest income]ifrs-fullInterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLossMonetary duration, creditlabelInterest income on financial assets designated at fair value through profit or loss IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18

Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest income on financial assets designated at fair value through profit or loss. [Refer: Interest income; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-fullInterestIncomeOnFinancialAssetsHeldForTradingMonetary duration, creditlabelInterest income on financial assets held for trading IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest income on financial assets held for trading. [Refer: Interest income; Financial assets at fair value through profit or loss, classified as held for trading]ifrs-fullInterestIncomeOnHeldtomaturityInvestmentsMonetary duration, creditlabelInterest income on held-to-maturity investmentsExpired 2023-01-01 IAS 1.112 c Common practicecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments]ifrs-fullInterestIncomeOnImpairedFinancialAssetsAccruedMonetary duration, creditlabelInterest income on impaired financial assets accruedExpired 2023-01-01 IFRS 7.20 d DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of income arising from interest on impaired financial assets accrued after impairment using the rate of interest used to discount the future cash flows for the purpose of measuring the impairment loss. [Refer: Interest income]ifrs-fullInterestIncomeOnImpairedFinancialAssetsAccruedAbstractlabelInterest income on impaired financial assets accrued [abstract]ifrs-fullInterestIncomeOnLoansAndAdvancesToBanksMonetary duration, creditlabelInterest income on loans and advances to banks IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks] ifrs-fullInterestIncomeOnLoansAndAdvancesToCustomersMonetary duration, creditlabelInterest income on loans and advances to customers IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers]ifrs-fullInterestIncomeOnLoansAndReceivablesMonetary duration, creditlabelInterest income on loans and receivablesExpired 2023-01-01 IAS 1.112 c Common practicecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]ifrs-fullInterestIncomeOnOtherFinancialAssetsMonetary duration, creditlabelInterest income on other financial assets

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest income on other financial assets. [Refer: Interest income; Other financial assets]ifrs-fullInterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowedMonetary duration, creditlabelInterest income on reverse repurchase agreements and cash collateral on securities borrowed IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest income on reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Interest income; Reverse repurchase agreements and cash collateral on securities borrowed] ifrs-fullInterestIncomeReimbursementRightsMonetary duration, debitlabelIncrease in reimbursement rights related to defined benefit obligation, resulting from interest incomeIAS 19.141 b Disclosure, Effective 2027-01-01 IFRS 19.207 b DisclosuredocumentationThe increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights related to defined benefit obligation, at fair value]ifrs-fullInterestPaidClassifiedAsFinancingActivities(Monetary) duration, creditlabelInterest paid, classified as financing activities IAS 1 IAS 7.31 Disclosure IFRS18 IAS 7.31 Disclosure, Effective 2027-01-01 IAS 7.14 h Example negatedTerseLabelInterest paiddocumentationThe cash outflow for interest paid, classified as financing activities.ifrs-fullInterestPaidClassifiedAsInvestingActivitieslabel IAS1Interest paid, classified as investing activitiesnegatedTerseLabel IAS1Interest paiddocumentationThe cash outflow for interest paid, classified as investing activities.ifrs-fullInterestPaidClassifiedAsOperatingActivitieslabelInterest paid, classified as operating activitiesnegatedTerseLabelInterest paiddocumentationThe cash outflow for interest paid, classified as operating activities.ifrs-fullInterestPaidOnDepositLiabilitiesClassifiedAsOperatingActivitiesMonetary duration, creditlabelInterest paid on deposit liabilities, classified as operating activitiesIAS 7.31 Common practicedocumentationThe cash outflow for interest paid on deposit liabilities, classified as operating activities. ifrs-fullInterestPayableMonetary instant, creditlabelInterest payable IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest recognised as a liability.ifrs-fullInterestRateBenchmarksAxisAxislabelInterest rate benchmarks [axis]IFRS 7.24J b DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullInterestRateBenchmarksDomainDomain [default]labelInterest rate benchmarks [domain]IFRS 7.24J b DisclosuredocumentationThis member stands for all interest rate benchmarks. It also represents the standard value for the 'Interest rate benchmarks' axis if no other member is used.ifrs-fullInterestRateMeasurementInputMemberMemberlabelInterest rate, measurement input [member]IFRS 13.B36 a ExampledocumentationThis member stands for an interest rate used as a measurement input.ifrs-fullInterestRateRiskMemberMemberlabelInterest rate risk [member]IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms DisclosuredocumentationThis member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Classes of financial instruments [domain]]ifrs-fullInterestRateSwapContractMemberMemberlabelInterest rate swap contract [member]

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for an interest rate swap contract. [Refer: Swap contract [member]] ifrs-fullInterestReceivableMonetary instant, debitlabelInterest receivable IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of interest recognised as a receivable.ifrs-fullInterestReceivedClassifiedAsInvestingActivitiesMonetary duration, debitlabelInterest received, classified as investing activities IAS 1 IAS 7.31 Disclosure IFRS18 IAS 7.31 Disclosure, Effective 2027-01-01 IAS 7.14 h Example terseLabelInterest receiveddocumentationThe cash inflow from interest received, classified as investing activities.ifrs-fullInterestReceivedClassifiedAsOperatingActivitieslabelInterest received, classified as operating activitiesterseLabelInterest receiveddocumentationThe cash inflow from interest received, classified as operating activities.ifrs-fullInterestReceivedFromDebtInstrumentsHeldClassifiedAsOperatingActivitiesMonetary duration, debitlabelInterest received from debt instruments held, classified as operating activitiesIAS 7.31 Common practicedocumentationThe cash inflow from interest received from debt instruments held, classified as operating activities.ifrs-fullInterestReceivedFromLoansAndAdvancesClassifiedAsOperatingActivitiesMonetary duration, debitlabelInterest received from loans and advances, classified as operating activitiesIAS 7.31 Common practicedocumentationThe cash inflow from interest received from loans and advances, classified as operating activities. ifrs-fullInterestRevenueCalculatedUsingEffectiveInterestMethodMonetary duration, creditlabelInterest revenue calculated using effective interest method IAS 1 Expiry date 2027-01-01 IAS 1.82 a (i) Disclosure, Expiry date 2027-01-01 IAS 1.82 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.75 b (i) Disclosure documentation IFRS18The amount of interest revenue calculated using the effective interest method. Effective interest method is the method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue, operating]ifrs-fullInterestRevenueCalculatedUsingEffectiveInterestMethodInvestingMonetary duration, creditlabel IFRS18Interest revenue calculated using effective interest method, investingEffective 2027-01-01 IFRS 18.75 b (i) Disclosuredocumentation IFRS18The amount of interest revenue calculated using the effective interest method, in the investing category in the statement of profit or loss. Effective interest method is the method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue, operating]ifrs-fullInterestRevenueCalculatedUsingEffectiveInterestMethodOperatingMonetary duration, creditlabel IFRS18Interest revenue calculated using effective interest method, operatingEffective 2027-01-01 IFRS 18.75 b (i) Disclosuredocumentation IFRS18The amount of interest revenue calculated using the effective interest method, in the operating category in the statement of profit or loss. Effective interest method is the method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue, operating]

ifrs-fullInterestRevenueExpenseMonetary duration, creditlabel IAS1Interest income (expense) IAS 1 IFRS 8.23 Disclosure, Expiry date 2027-01-01 IAS 1.85 Common practice, IFRS 8.28 e Disclosure IFRS18 IFRS 8.23 Disclosure, IFRS 8.28 e Disclosure, , Effective 2027-01-01 IFRS 18.B123 a Disclosure label IFRS18Interest income (expense), operatingnetLabel IFRS18Net interest income (expense), operatingdocumentation IAS1The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]documentation IFRS18The amount of income and expense arising from interest, in the operating category in the statement of profit or loss. [Refer: Interest expense, operating; Interest revenue calculated using effective interest method, operating]ifrs-fullInterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMonetary duration, creditlabelInterest revenue for financial assets measured at fair value through other comprehensive incomeIFRS 7.20 b Disclosure, Effective 2027-01-01 IFRS 19.56 b Disclosuredocumentation IAS1The amount of interest revenue arising on financial assets measured at fair value through other comprehensive income. [Refer: Revenue; Financial assets measured at fair value through other comprehensive income]documentation IFRS18The amount of interest revenue arising on financial assets measured at fair value through other comprehensive income. [Refer: Revenue, operating; Financial assets measured at fair value through other comprehensive income]ifrs-fullInternalCreditGradesAxisAxislabelInternal credit grades [axis]IFRS 7.35M Example, IFRS 7.IG20C Example, Effective 2027-01-01 IFRS 19.71 ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullInternalCreditGradesDomainDomain [default]labelInternal credit grades [domain]IFRS 7.35M Example, IFRS 7.IG20C Example, Effective 2027-01-01 IFRS 19.71 ExampledocumentationThis member stands for the standard value for the 'Internal credit grades' axis if no other member is used.ifrs-fullInternalCreditGradesMemberMemberlabelTotal for all internal credit grades [member]IFRS 7.35M Example, IFRS 7.IG20C Example, Effective 2027-01-01 IFRS 19.71 ExampledocumentationThis member stands for credit grades that have been developed by the entity itself.ifrs-fullInternallyGeneratedMemberMemberlabelInternally generated [member]IAS 38.118 Disclosure, Effective 2027-01-01 IFRS 19.263 DisclosuredocumentationThis member stands for items that have been internally generated by the entity.ifrs-fullIntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011Monetary instant, creditlabelIntrinsic value of liabilities from share-based payment transactions for which counterparty's right to cash or other assets vestedIFRS 2.51 b (ii) DisclosuredocumentationThe intrinsic value of liabilities arising from share-based transactions for which the counterparty's right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). The intrinsic value is the difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe, or which it has the right to receive, and the price (if any) that the counterparty is (or will be) required to pay for those shares. Share-based payment transactions are 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, for which the counterparty's right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights).

ifrs-fullInventoriesMonetary instant, debitlabelCurrent inventories IAS 1 IAS 2.36 b Disclosure, Effective 2027-01-01 IFRS 19.164 b Disclosure, Expiry date 2027-01-01 IAS 1.54 g Disclosure, Expiry date 2027-01-01 IAS 1.68 Example IFRS18 IAS 2.36 b Disclosure, , Effective 2027-01-01 IFRS 18.103 i Disclosure, Effective 2027-01-01 IFRS 18.B95 Example, Effective 2027-01-01 IFRS 19.164 b Disclosure totalLabelTotal current inventoriesdocumentationThe amount of current inventories. [Refer: Inventories]ifrs-fullInventoriesAtFairValueLessCostsToSellMonetary instant, debitlabelInventories, at fair value less costs to sellIAS 2.36 c DisclosuredocumentationThe amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]]ifrs-fullInventoriesAtNetRealisableValueMonetary instant, debitlabelInventories, at net realisable valueIAS 2.36 Common practicedocumentationThe amount of inventories carried at net realisable value. [Refer: Inventories]ifrs-fullInventoriesPledgedAsSecurityForLiabilitiesMonetary instant, debitlabelInventories pledged as security for liabilitiesIAS 2.36 h Disclosure, Effective 2027-01-01 IFRS 19.164 f DisclosuredocumentationThe amount of inventories pledged as security for liabilities. [Refer: Inventories] ifrs-fullInventoriesTotalMonetary instant, debitlabelInventories IAS 1 Expiry date 2027-01-01 IAS 1.54 g Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 i Disclosure documentationThe 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. [Refer: Current finished goods; Current merchandise; Current work in progress; Land]ifrs-fullInventoryCostFormulaDomainDomainlabelInventory cost formula [domain]IAS 2.36 a Disclosure, Effective 2027-01-01 IFRS 19.164 a DisclosuredocumentationThis member stands for inventory cost formula.ifrs-fullInventoryCostFormulasTextlabelDescription of inventory cost formulasIAS 2.36 a Disclosure, Effective 2027-01-01 IFRS 19.164 a DisclosuredocumentationThe description of the cost formulas used to measure inventory. [Refer: Inventories] ifrs-fullInventoryCostFormulasCategoricalMultiple choicelabelInventory cost formulas, categoricalIAS 2.36 a Disclosure, Effective 2027-01-01 IFRS 19.164 a DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates which cost formulas are used to measure inventory.ifrs-fullInventoryRecognisedAsOfAcquisitionDateMonetary instant, debitlabelInventory recognised as of acquisition dateIFRS 3.B64 i Example, IFRS 3.IE72 Example, Effective 2027-01-01 IFRS 19.35 g ExampledocumentationThe amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Total for all business combinations [member]]ifrs-fullInventoryWritedown2011Monetary durationlabel IAS1Inventory write-down

IAS 1 IAS 2.36 e Disclosure, , Effective 2027-01-01 IFRS 19.164 d Disclosure, Expiry date 2027-01-01 IAS 1.98 a Disclosure IFRS18 IAS 2.36 e Disclosure, Effective 2027-01-01 IFRS 18.B79 a Disclosure, Effective 2027-01-01 IFRS 19.164 d Disclosure commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] label IFRS18Inventory write-down, operatingdocumentation IAS1The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]documentation IFRS18The amount of expense recognised related to the write-down of inventories to net realisable value, in the operating category in the statement of profit or loss. [Refer: Inventories]ifrs-fullInvestingCategoryInProfitOrLossAbstractlabel IFRS18Investing category in profit or loss [abstract]ifrs-fullInvestingCategoryMemberMemberlabel IFRS18Investing category [member]Effective 2027-01-01 IFRS 18.56 b (ii) Disclosuredocumentation IFRS18This member stands for investing category in the statement of profit or loss. ifrs-fullInvestmentAccountedForUsingEquityMethodMonetary instant, debitlabelInvestments accounted for using equity method IAS 1 IFRS 12.B16 Disclosure, Effective 2027-01-01 IFRS 19.89 Disclosure, Expiry date 2027-01-01 IAS 1.54 e Disclosure, IFRS 8.24 a Disclosure IFRS18 IFRS 8.24 a Disclosure, Effective 2027-01-01 IFRS 18.103 g Disclosure, Effective 2027-01-01 IFRS 19.89 Disclosure, IFRS 12.B16 Disclosure totalLabelTotal investments accounted for using equity methoddocumentationThe amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]ifrs-fullInvestmentContractsLiabilitiesMonetary instant, creditlabelInvestment contracts liabilities

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9.ifrs-fullInvestmentEntityIsRequiredToApplyExceptionFromConsolidationTrue/FalselabelInvestment entity is required to apply exception from consolidationIFRS 12.19A Disclosure, Effective 2027-01-01 IFRS 19.84 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the investment entity is required to apply an exception from consolidation. ifrs-fullInvestmentFundsAmountContributedToFairValueOfPlanAssetsMonetary instant, debitlabelInvestment funds, amount contributed to fair value of plan assetsIAS 19.142 f ExampledocumentationThe amount investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Investment funds [member]]ifrs-fullInvestmentFundsMemberMemberlabelInvestment funds [member]IFRS 12.B23 c ExampledocumentationThis member stands for investment funds.ifrs-fullInvestmentFundsPercentageContributedToFairValueOfPlanAssetsPercent instantlabelInvestment funds, percentage contributed to fair value of plan assetsIAS 19.142 f Common practicedocumentationThe percentage investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Investment funds [member]] [Contrast: Investment funds, amount contributed to fair value of plan assets]ifrs-fullInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValueListlabelInvestment in associate is measured using equity method or at fair valueIFRS 12.21 b (i) Disclosure, Effective 2027-01-01 IFRS 19.88 a DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates whether the investment in an associate is measured using the equity method or at fair value. ifrs-fullInvestmentIncomeMonetary duration, creditlabelInvestment income IAS 1 IAS 26.35 b (iii) Disclosure, Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 IAS 26.35 b (iii) Disclosure, documentationThe amount of investment income, such as interest and dividends.ifrs-fullInvestmentIncomeInvestingMonetary duration, creditlabel IFRS18Investment income, investingEffective 2027-01-01 IFRS 18.IE11 Exampledocumentation IFRS18The amount of investment income, such as interest and dividends, in the investing category in the statement of profit or loss.ifrs-fullInvestmentIncomeOperatingMonetary duration, creditlabel IFRS18Investment income, operatingEffective 2027-01-01 IFRS 18.24 Common practicedocumentation IFRS18The amount of investment income, such as interest and dividends, in the operating category in the statement of profit or loss.ifrs-fullInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValueListlabelInvestment in joint venture is measured using equity method or at fair valueIFRS 12.21 b (i) Disclosure, Effective 2027-01-01 IFRS 19.88 a DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates whether the investment in a joint venture is measured using the equity method or at fair value.

ifrs-fullInvestmentPropertyMonetary instant, debitlabelInvestment property IAS 1 IAS 40.76 Disclosure, IAS 40.79 d Disclosure, Effective 2027-01-01 IFRS 19.269 Disclosure, Effective 2027-01-01 IFRS 19.271 d Disclosure, Expiry date 2027-01-01 IAS 1.54 b Disclosure IFRS18 IAS 40.79 d Disclosure, Effective 2027-01-01 IFRS 18.103 b Disclosure, Effective 2027-01-01 IFRS 19.269 Disclosure, Effective 2027-01-01 IFRS 19.271 d Disclosure, IAS 40.76 Disclosure periodStartLabelInvestment property at beginning of periodperiodEndLabelInvestment property at end of periodtotalLabelTotal investment propertydocumentationThe amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) 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.ifrs-fullInvestmentPropertyAbstractlabelInvestment property [abstract]ifrs-fullInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSaleMonetary instant, debitlabelInvestment property carried at cost or in accordance with IFRS 16 within fair value model, at time of saleIAS 40.78 d (ii) DisclosuredocumentationThe amount at the time of the sale of investment property carried at cost or in accordance with IFRS 16 within fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] ifrs-fullInvestmentPropertyCompletedMonetary instant, debitlabelInvestment property completed IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of investment property whose construction or development is complete. [Refer: Investment property]ifrs-fullInvestmentPropertyCompletedMemberMemberlabelInvestment property completed [member] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for completed investment property. [Refer: Investment property completed]ifrs-fullInvestmentPropertyFairValueUsedAsDeemedCostMonetary instant, debitlabelInvestment property fair value used as deemed costIFRS 1.30 Disclosuredocumentation IAS1The amount of investment property, for which fair value was used as deemed cost in the opening IFRS statement of financial position. [Refer: Investment property]documentation IFRS18The amount of investment property, for which fair value was used as deemed cost in the opening IFRS Accounting Standard statement of financial position. [Refer: Investment property] ifrs-fullInvestmentPropertyMemberMemberlabelInvestment property [member] IAS 1 IFRS 13.94 Example, IFRS 13.IE60 Example IFRS18 IFRS 13.94 Example, IFRS 13.IE60 Example, Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for investment property. [Refer: Investment property]ifrs-fullInvestmentPropertyUnderConstructionOrDevelopmentMonetary instant, debitlabelInvestment property under construction or development

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property]ifrs-fullInvestmentPropertyUnderConstructionOrDevelopmentMemberMemberlabelInvestment property under construction or development [member] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for investment property under construction or development. [Refer: Investment property under construction or development]ifrs-fullInvestmentsAccountedForUsingEquityMethodAbstractlabelInvestments accounted for using equity method [abstract]ifrs-fullInvestmentsAccountedForUsingEquityMethodMemberMemberlabelInvestments accounted for using equity method [member]IAS 36.127 Common practicedocumentationThis member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method] ifrs-fullInvestmentsForRiskOfPolicyholdersMonetary instant, debitlabelInvestments for risk of policyholders IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of investments against insurance liabilities where all risk is borne by the policyholders.ifrs-fullInvestmentsInAssociatesMonetary instant, debitlabelInvestments in associates reported in separate financial statementsIAS 27.10 DisclosuredocumentationThe amount of investments in associates in an entity's separate financial statements. [Refer: Total for all associates [member]]ifrs-fullInvestmentsInAssociatesAccountedForUsingEquityMethodMonetary instant, debitlabelInvestments in associates accounted for using equity method IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of investments in associates accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method]ifrs-fullInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomainDomain [default]labelInvestments in equity instruments designated at fair value through other comprehensive income [domain]Expiry date 2026-01-01 IFRS 7.11A c DisclosuredocumentationThis member stands for the standard value for the 'Investments in equity instruments designated at fair value through other comprehensive income' axis if no other member is used.ifrs-fullInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxisAxislabelInvestments in equity instruments designated at fair value through other comprehensive income [axis]Expiry date 2026-01-01 IFRS 7.11A c DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMemberMemberlabelInvestments in equity instruments designated at fair value through other comprehensive income [member]IFRS 7.8 h Disclosure, Effective 2027-01-01 IFRS 19.44 e (ii) DisclosuredocumentationThis member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]ifrs-fullInvestmentsInJointVenturesMonetary instant, debitlabelInvestments in joint ventures reported in separate financial statementsIAS 27.10 DisclosuredocumentationThe amount of investments in joint ventures in an entity's separate financial statements. [Refer: Total for all joint ventures [member]]ifrs-fullInvestmentsInJointVenturesAccountedForUsingEquityMethodMonetary instant, debitlabelInvestments in joint ventures accounted for using equity method

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of investments in joint ventures accounted for using the equity method. [Refer: Total for all joint ventures [member]; Investments accounted for using equity method]ifrs-fullInvestmentsInSubsidiariesMonetary instant, debitlabelInvestments in subsidiaries reported in separate financial statementsIAS 27.10 DisclosuredocumentationThe amount of investments in subsidiaries in an entity's separate financial statements. [Refer: Total for all subsidiaries [member]] ifrs-fullInvestmentsInSubsidiariesJointVenturesAndAssociatesMonetary instant, debitlabelInvestments in subsidiaries, joint ventures and associates reported in separate financial statementsIAS 27.10 DisclosuretotalLabelTotal investments in subsidiaries, joint ventures and associates reported in separate financial statementsdocumentationThe amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries reported in separate financial statements]ifrs-fullInvestmentsInSubsidiariesJointVenturesAndAssociatesAbstractlabelInvestments in subsidiaries, joint ventures and associates reported in separate financial statements [abstract]ifrs-fullInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodMonetary instant, debitlabelInvestments other than investments accounted for using equity method IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method]ifrs-fullIssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMonetary duration, debitlabelIssue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationIFRS 3.B64 m DisclosuredocumentationThe amount of issue costs not recognised as an expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]] ifrs-fullIssuedCapitalMonetary instant, creditlabelIssued capital IAS 1 Effective 2027-01-01 IFRS 19.B9 f Example, Expiry date 2027-01-01 IAS 1.78 e Example IFRS18 Effective 2027-01-01 IFRS 18.B111 f Example totalLabelTotal issued capitaldocumentationThe nominal value of capital issued.ifrs-fullIssuedCapitalAbstractlabelIssued capital [abstract]ifrs-fullIssuedCapitalMemberMemberlabelIssued capital [member] IAS 1 Expiry date 2027-01-01 IAS 1.106 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 Disclosure documentationThis member stands for a component of equity representing issued capital.ifrs-fullIssuedCapitalOrdinarySharesMonetary instant, creditlabelIssued capital, ordinary shares

IAS 1 Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 f Common practice documentationThe nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital]ifrs-fullIssuedCapitalPreferenceSharesMonetary instant, creditlabelIssued capital, preference shares IAS 1 Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 f Common practice documentationThe nominal value of capital arising from issuing preference shares. [Refer: Issued capital] ifrs-fullIssueOfConvertibleInstrumentsMonetary duration, creditlabelIssue of convertible instruments IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe change in equity resulting from the issuing of convertible instruments.ifrs-fullIssueOfEquityMonetary duration, creditlabelIssue of equity IAS 1 Expiry date 2027-01-01 IAS 1.106 d (iii) Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 c (iii) Disclosure commentaryGuidanceUse this element with the Classes of share capital axis and the Components of equity axis when an entity has multiple classes of share capital. For example, the use of both axes is required for a user of tagged financial statements to understand whether the reported amounts for preference shares only represent issued capital or alternatively also include a share premium amount.documentationThe increase in equity through the issue of equity instruments.ifrs-fullIssuesFairValueMeasurementAssetsMonetary duration, debitlabelIssues, fair value measurement, assetsIFRS 13.93 e (iii) DisclosuredocumentationThe increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]]ifrs-fullIssuesFairValueMeasurementEntitysOwnEquityInstrumentsMonetary duration, creditlabelIssues, fair value measurement, entity's own equity instrumentsIFRS 13.93 e (iii) DisclosuredocumentationThe increase in the fair value measurement of the entity's own equity instruments resulting from issues of those equity instruments. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]] ifrs-fullIssuesFairValueMeasurementLiabilitiesMonetary duration, creditlabelIssues, fair value measurement, liabilitiesIFRS 13.93 e (iii) DisclosuredocumentationThe increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]]ifrs-fullItemsForPresentationOfRegulatoryDeferralAccountsAbstractlabelItems for presentation of regulatory deferral accounts [abstract]ifrs-fullItemsInCourseOfCollectionFromOtherBanksMonetary instant, debitlabelItems in course of collection from other banks IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of items that have been transmitted from other banks but not yet been received and processed by the entity.ifrs-fullItemsInCourseOfTransmissionToOtherBanksMonetary instant, creditlabelItems in course of transmission to other banks

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of items that have been transmitted to but not yet received and processed by other banks.ifrs-fullItemsOfContingentLiabilitiesAxisAxislabelItems of contingent liabilities [axis]IFRS 3.B64 j DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullItemsOfContingentLiabilitiesDomainDomain [default]labelItems of contingent liabilities [domain]IFRS 3.B64 j DisclosuredocumentationThis member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the 'Items of contingent liabilities' axis if no other member is used. [Refer: Classes of contingent liabilities [domain]] ifrs-fullJointControlMemberMemberlabelJoint control [member]IAS 24.26 a Disclosure, Effective 2027-01-01 IFRS 19.233 a DisclosuredocumentationThis member stands for joint control. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control.ifrs-fullJointControlOrSignificantInfluenceMemberMemberlabelEntities with joint control or significant influence over entity [member]IAS 24.19 b Disclosure, Effective 2027-01-01 IFRS 19.231 b DisclosuredocumentationThis member stands for entities that have joint control or significant influence over the entity. Joint control is a contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Significant influence is the power to participate in the financial and operating policy decisions of the investee, but not control or joint control of those policies.ifrs-fullJointOperationsAxisAxislabelJoint operations [axis]IFRS 12.B4 c DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullJointOperationsDomainDomain [default]labelJoint operations [domain]IFRS 12.B4 c DisclosuredocumentationThis member stands for the standard value for the 'Joint operations' axis if no other member is used.ifrs-fullJointOperationsMemberMemberlabelTotal for all joint operations [member]IFRS 12.B4 c DisclosuredocumentationThis member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement. ifrs-fullJointVenturesAxisAxislabelJoint ventures [axis]IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure, Effective 2027-01-01 IFRS 19.75 b DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullJointVenturesDomainDomain [default]labelJoint ventures [domain]IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure, Effective 2027-01-01 IFRS 19.75 b DisclosuredocumentationThis member stands for the standard value for the 'Joint ventures' axis if no other member is used.ifrs-fullJointVenturesMemberMemberlabelTotal for all joint ventures [member]IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure, Effective 2027-01-01 IFRS 19.75 b DisclosuredocumentationThis member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.ifrs-fullJointVenturesWhereEntityIsVenturerMemberMemberlabelJoint ventures where entity is venturer [member]IAS 24.19 e Disclosure, Effective 2027-01-01 IFRS 19.231 e DisclosuredocumentationThis member stands for joint ventures in which the entity is a joint venturer. A venturer is a party to a joint venture and has joint control over that joint venture. [Refer: Total for all joint ventures [member]]

ifrs-fullKeyManagementPersonnelCompensationMonetary duration, debitlabel IAS1Key management personnel compensationIAS 24.17 Disclosure, Effective 2027-01-01 IFRS 19.227 Disclosurelabel IFRS18Key management personnel compensation, operatingdocumentation IAS1The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]documentation IFRS18The amount of compensation to key management personnel, in the operating category in the statement of profit or loss. [Refer: Key management personnel of entity or parent [member]]ifrs-fullKeyManagementPersonnelCompensationOtherLongtermBenefitsMonetary duration, debitlabel IAS1Key management personnel compensation, other long-term employee benefitsIAS 24.17 c Disclosurelabel IFRS18Key management personnel compensation, other long-term employee benefits, operatingdocumentation IAS1The amount of compensation to key management personnel in the form of other long-term employee benefits. [Refer: Other long-term employee benefits; Key management personnel of entity or parent [member]]documentation IFRS18The amount of compensation to key management personnel in the form of other long-term employee benefits, in the operating category in the statement of profit or loss. [Refer: Other long-term employee benefits, operating; Key management personnel of entity or parent [member]] ifrs-fullKeyManagementPersonnelCompensationPostemploymentBenefitsMonetary duration, debitlabel IAS1Key management personnel compensation, post-employment benefitsIAS 24.17 b Disclosurelabel IFRS18Key management personnel compensation, post-employment benefits, operatingdocumentation IAS1The amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]]documentation IFRS18The amount of compensation to key management personnel in the form of post-employment benefits, in the operating category in the statement of profit or loss. [Refer: Key management personnel of entity or parent [member]]ifrs-fullKeyManagementPersonnelCompensationSharebasedPaymentMonetary duration, debitlabel IAS1Key management personnel compensation, share-based paymentIAS 24.17 e Disclosurelabel IFRS18Key management personnel compensation, share-based payment, operatingdocumentation IAS1The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]]documentation IFRS18The amount of compensation to key management personnel in the form of share-based payments, in the operating category in the statement of profit or loss. [Refer: Key management personnel of entity or parent [member]] ifrs-fullKeyManagementPersonnelCompensationShorttermEmployeeBenefitsMonetary duration, debitlabel IAS1Key management personnel compensation, short-term employee benefitsIAS 24.17 a Disclosurelabel IFRS18Key management personnel compensation, short-term employee benefits, operatingdocumentation IAS1The amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]]documentation IFRS18The amount of compensation to key management personnel in the form of short-term employee benefits, in the operating category in the statement of profit or loss. [Refer: Key management personnel of entity or parent [member]]ifrs-fullKeyManagementPersonnelCompensationTerminationBenefitsMonetary duration, debitlabel IAS1Key management personnel compensation, termination benefitsIAS 24.17 d Disclosurelabel IFRS18Key management personnel compensation, termination benefits, operatingdocumentation IAS1The amount of compensation to key management personnel in the form of termination benefits. [Refer: Termination benefits expense; Key management personnel of entity or parent [member]]documentation IFRS18The amount of compensation to key management personnel in the form of termination benefits, in the operating category in the statement of profit or loss. [Refer: Termination benefits expense, operating; Key management personnel of entity or parent [member]]

ifrs-fullKeyManagementPersonnelOfEntityOrParentMemberMemberlabelKey management personnel of entity or parent [member]IAS 24.19 f Disclosure, Effective 2027-01-01 IFRS 19.231 f DisclosuredocumentationThis 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.ifrs-fullLackOfExchangeabilityMemberMemberlabelLack of Exchangeability [member]Expiry date 2027-01-01 IAS 21.60L DisclosuredocumentationThis member stands for Lack of Exchangeability (Amendments to IAS 21) issued in August 2023.ifrs-fullLandMonetary instant, debitlabelLandIAS 16.37 a ExampledocumentationThe amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]ifrs-fullLandAndBuildingsMonetary instant, debitlabelLand and buildingsIAS 16.37 b ExampletotalLabelTotal land and buildingsdocumentationThe 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]ifrs-fullLandAndBuildingsAbstractlabelLand and buildings [abstract]ifrs-fullLandAndBuildingsMemberMemberlabelLand and buildings [member]IAS 16.37 b ExampledocumentationThis 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] ifrs-fullLandMemberMemberlabelLand [member]IAS 16.37 a ExampledocumentationThis 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]ifrs-fullLaterThanFifteenYearsAndNotLaterThanTwentyYearsMemberMemberlabelLater than fifteen years and not later than twenty years [member]IFRS 7.B11 Example, IFRS 7.IG31A ExampledocumentationThis member stands for a time band of later than fifteen years and not later than twenty years.ifrs-fullLaterThanFiveYearsAndNotLaterThanSevenYearsMemberMemberlabelLater than five years and not later than seven years [member]IFRS 7.B11 Example, IFRS 7.IG31A ExampledocumentationThis member stands for a time band of later than five years and not later than seven years.ifrs-fullLaterThanFiveYearsAndNotLaterThanTenYearsMemberMemberlabelLater than five years and not later than ten years [member] IAS 1 IFRS 7.B11 Example, Expiry date 2027-01-01 IAS 1.112 c Common practice, IFRS 7.IG31A Example IFRS18 IFRS 7.B11 Example, IFRS 7.IG31A Example, , Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for a time band of later than five years and not later than ten years. ifrs-fullLaterThanFiveYearsMemberMemberlabelLater than five years [member]IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 7.IG31A Example, Effective 2027-01-01 IFRS 19.122 a (iii) Disclosure, Effective 2027-01-01 IFRS 19.124 c DisclosuredocumentationThis member stands for a time band of later than five years.ifrs-fullLaterThanFourMonthsMemberMemberlabelLater than four months [member]

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for a time band of later than four months.ifrs-fullLaterThanFourYearsAndNotLaterThanFiveYearsMemberMemberlabelLater than four years and not later than five years [member] IAS 1 IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, Expiry date 2027-01-01 IAS 1.112 c Common practice, IFRS 7.IG31A Example IFRS18 IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, Effective 2027-01-01 IFRS 18.113 c Common practice, IFRS 17.132 b Disclosure documentationThis member stands for a time band of later than four years and not later than five years. ifrs-fullLaterThanOneMonthAndNotLaterThanSixMonthsMemberMemberlabelLater than one month and not later than six months [member]IFRS 7.B11 Example, IFRS 7.IG31A ExampledocumentationThis member stands for a time band of later than one month and not later than six months.ifrs-fullLaterThanOneMonthAndNotLaterThanThreeMonthsMemberMemberlabelLater than one month and not later than three months [member]IFRS 7.B11 b Example, IFRS 7.B35 b Example, IFRS 7.IG31A ExampledocumentationThis member stands for a time band of later than one month and not later than three months.ifrs-fullLaterThanOneMonthAndNotLaterThanTwoMonthsMemberMemberlabelLater than one month and not later than two months [member] IAS 1 IFRS 7.35N Example, IFRS 7.IG20D Example, Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 IFRS 7.35N Example, IFRS 7.IG20D Example, , Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for a time band of later than one month and not later than two months.ifrs-fullLaterThanOneYearAndNotLaterThanFiveYearsMemberMemberlabelLater than one year and not later than five years [member]IFRS 7.B11 d Example, IFRS 7.IG31A Example, Effective 2027-01-01 IFRS 19.122 a (ii) Disclosure, Effective 2027-01-01 IFRS 19.124 b DisclosuredocumentationThis member stands for a time band of later than one year and not later than five years.ifrs-fullLaterThanOneYearAndNotLaterThanThreeYearsMemberMemberlabelLater than one year and not later than three years [member]IFRS 7.B11 Example, IFRS 7.B35 e Example, IFRS 7.IG31A ExampledocumentationThis member stands for a time band of later than one year and not later than three years. ifrs-fullLaterThanOneYearAndNotLaterThanTwoYearsMemberMemberlabelLater than one year and not later than two years [member] IAS 1 IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, Expiry date 2027-01-01 IAS 1.112 c Common practice, IFRS 16.94 Disclosure IFRS18 IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, Effective 2027-01-01 IFRS 18.113 c Common practice, IFRS 16.94 Disclosure documentationThis member stands for a time band of later than one year and not later than two years.ifrs-fullLaterThanOneYearMemberMemberlabelLater than one year [member]

IAS 1 Expiry date 2027-01-01 IAS 1.61 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.97 b Disclosure documentationThis member stands for a time band of later than one year.ifrs-fullLaterThanSevenYearsAndNotLaterThanTenYearsMemberMemberlabelLater than seven years and not later than ten years [member]IFRS 7.B11 Example, IFRS 7.IG31A ExampledocumentationThis member stands for a time band of later than seven years and not later than ten years. ifrs-fullLaterThanSixMonthsAndNotLaterThanOneYearMemberMemberlabelLater than six months and not later than one year [member]IFRS 7.B11 Example, IFRS 7.B35 d Example, IFRS 7.IG31A ExampledocumentationThis member stands for a time band of later than six months and not later than one year.ifrs-fullLaterThanSixMonthsMemberMemberlabelLater than six months [member] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for a time band of later than six months.ifrs-fullLaterThanTenYearsAndNotLaterThanFifteenYearsMemberMemberlabelLater than ten years and not later than fifteen years [member]IFRS 7.B11 Example, IFRS 7.IG31A ExampledocumentationThis member stands for a time band of later than ten years and not later than fifteen years.ifrs-fullLaterThanTenYearsMemberMemberlabelLater than ten years [member] IAS 1 IFRS 7.B11 Example, IFRS 7.IG31A Example, , Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 IFRS 7.B11 Example, IFRS 7.IG31A Example, Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for a time band of later than ten years. ifrs-fullLaterThanThreeMonthsAndNotLaterThanFourMonthsMemberMemberlabelLater than three months and not later than four months [member] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for a time band of later than three months and not later than four months.ifrs-fullLaterThanThreeMonthsAndNotLaterThanOneYearMemberMemberlabelLater than three months and not later than one year [member]IFRS 7.B11 c ExampledocumentationThis member stands for a time band of later than three months and not later than one year.ifrs-fullLaterThanThreeMonthsAndNotLaterThanSixMonthsMemberMemberlabelLater than three months and not later than six months [member]IFRS 7.B11 Example, IFRS 7.B35 c Example, IFRS 7.IG31A ExampledocumentationThis member stands for a time band of later than three months and not later than six months.ifrs-fullLaterThanThreeMonthsMemberMemberlabelLater than three months [member]IFRS 7.35N Example, IFRS 7.IG20D ExampledocumentationThis member stands for a time band of later than three months.ifrs-fullLaterThanThreeYearsAndNotLaterThanFiveYearsMemberMemberlabelLater than three years and not later than five years [member]IFRS 7.B11 Example, IFRS 7.B35 f Example, IFRS 7.IG31A ExampledocumentationThis member stands for a time band of later than three years and not later than five years.

ifrs-fullLaterThanThreeYearsAndNotLaterThanFourYearsMemberMemberlabelLater than three years and not later than four years [member] IAS 1 IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, Expiry date 2027-01-01 IAS 1.112 c Common practice, IFRS 16.94 Disclosure IFRS18 IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, Effective 2027-01-01 IFRS 18.113 c Common practice, IFRS 17.132 b Disclosure documentationThis member stands for a time band of later than three years and not later than four years.ifrs-fullLaterThanThreeYearsMemberMemberlabelLater than three years [member]IFRS 7.B11 Example, IFRS 7.IG31A ExampledocumentationThis member stands for a time band of later than three years.ifrs-fullLaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMemberMemberlabelLater than twenty years and not later than twenty-five years [member]IFRS 7.B11 Example, IFRS 7.IG31A ExampledocumentationThis member stands for a time band of later than twenty years and not later than twenty-five years. ifrs-fullLaterThanTwoMonthsAndNotLaterThanThreeMonthsMemberMemberlabelLater than two months and not later than three months [member] IAS 1 IFRS 7.35N Example, IFRS 7.IG20D Example, , Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 IFRS 7.35N Example, IFRS 7.IG20D Example, , Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for a time band of later than two months and not later than three months.ifrs-fullLaterThanTwoYearsAndNotLaterThanFiveYearsMemberMemberlabelLater than two years and not later than five years [member] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for a time band of later than two years and not later than five years.ifrs-fullLaterThanTwoYearsAndNotLaterThanThreeYearsMemberMemberlabelLater than two years and not later than three years [member] IAS 1 IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, , Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for a time band of later than two years and not later than three years. ifrs-fullLeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsedMonetary instant, creditlabelLease commitments for short-term leases for which recognition exemption has been usedIFRS 16.55 Disclosure, Effective 2027-01-01 IFRS 19.116 DisclosuredocumentationThe amount of the lease commitments for short-term leases accounted for applying paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.ifrs-fullLeaseholdImprovementsMemberMemberlabelLeasehold improvements [member]IAS 16.37 Common practicedocumentationThis member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement.ifrs-fullLeaseLiabilitiesMonetary instant, creditlabelLease liabilitiesIFRS 16.47 b DisclosuretotalLabelTotal lease liabilitiesdocumentationThe amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration.ifrs-fullLeaseLiabilitiesAbstractlabelLease liabilities [abstract]ifrs-fullLeaseLiabilitiesMemberMemberlabelLease liabilities [member]IAS 7.44C Example, IAS 7 - C Reconciliation of liabilities arising from financing activities ExampledocumentationThis member stands for lease liabilities. [Refer: Lease liabilities]

ifrs-fullLeaseLiabilityInASaleAndLeasebackMemberMemberlabelLease Liability in a Sale and Leaseback [member]Expiry date 2026-01-01 IFRS 16.C1D DisclosuredocumentationThis member stands for Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) issued in September 2022.ifrs-fullLeaseReceivablesMemberMemberlabelLease receivables [member]IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, Effective 2027-01-01 IFRS 19.66 b (iii) Disclosure, Effective 2027-01-01 IFRS 19.71 b (iii) DisclosuredocumentationThis member stands for receivables related to leases.ifrs-fullLeasesAsLesseeRelatedPartyTransactionsMonetary durationlabelLeases as lessee, related party transactionsIAS 24.21 d Example, Effective 2027-01-01 IFRS 19.234 d ExamplecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentationThe amount of leases where the entity was the lessee in related party transactions. [Refer: Total for all related parties [member]]ifrs-fullLeasesAsLessorRelatedPartyTransactionsMonetary durationlabelLeases as lessor, related party transactionsIAS 24.21 d Example, Effective 2027-01-01 IFRS 19.234 d ExamplecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentationThe amount of leases where the entity was the lessor in related party transactions. [Refer: Total for all related parties [member]]ifrs-fullLegalFormOfEntityTextlabelLegal form of entity IAS 1 Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure documentationInformation about the legal structure under which the entity operates.ifrs-fullLegalProceedingsContingentLiabilityMemberMemberlabelLegal proceedings contingent liability [member]IAS 37.88 ExampledocumentationThis member stands for a contingent liability for legal proceedings. [Refer: Classes of contingent liabilities [domain]] ifrs-fullLegalProceedingsProvisionMonetary instant, creditlabelLegal proceedings provisionIAS 37.87 Example, IAS 37 - Example 10 A court case ExampletotalLabelTotal legal proceedings provisiondocumentationThe amount of provision for legal proceedings. [Refer: Other provisions]ifrs-fullLegalProceedingsProvisionAbstractlabelLegal proceedings provision [abstract]ifrs-fullLegalProceedingsProvisionMemberMemberlabelLegal proceedings provision [member]IAS 37.87 Example, IAS 37 - Example 10 A court case ExampledocumentationThis member stands for a provision for legal proceedings. [Refer: Classes of other provisions [domain]]ifrs-fullLengthOfLifeOfLimitedLifeEntityTextlabelLength of life of limited life entity IAS 1 Expiry date 2027-01-01 IAS 1.138 d Disclosure IFRS18 Effective 2027-01-01 IFRS 18.116 d Disclosure documentationInformation about the length of the entity's life if it is a limited life entity.ifrs-fullLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemptionTrue/FalselabelLessee accounts for leases of low-value assets using recognition exemptionIFRS 16.60 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16. ifrs-fullLesseeAccountsForShorttermLeasesUsingRecognitionExemptionTrue/FalselabelLessee accounts for short-term leases using recognition exemptionIFRS 16.60 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16.ifrs-fullLevel1OfFairValueHierarchyMemberMemberlabelLevel 1 of fair value hierarchy [member]IAS 19.142 Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure, Effective 2027-01-01 IFRS 19.254 e (ii) Disclosure, Effective 2027-01-01 IFRS 19.95 b DisclosuredocumentationThis member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date.ifrs-fullLevel2And3OfFairValueHierarchyMemberMemberlabelLevel 2 and 3 of fair value hierarchy [member]IAS 19.142 DisclosuredocumentationThis member stands for combined Level 2 and Level 3 categories of the fair value hierarchy. [Refer: Level 2 of fair value hierarchy [member]; Level 3 of fair value hierarchy [member]]ifrs-fullLevel2OfFairValueHierarchyMemberMemberlabelLevel 2 of fair value hierarchy [member]IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure, Effective 2027-01-01 IFRS 19.254 e (ii) Disclosure, Effective 2027-01-01 IFRS 19.95 b DisclosuredocumentationThis member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

ifrs-fullLevel3OfFairValueHierarchyMemberMemberlabelLevel 3 of fair value hierarchy [member]IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure, Effective 2027-01-01 IFRS 19.254 e (ii) Disclosure, Effective 2027-01-01 IFRS 19.95 b DisclosuredocumentationThis member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed using the best information available about the assumptions that the market participants would use when pricing the asset or liability.ifrs-fullLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorisedListlabelLevel of fair value hierarchy within which fair value measurement is categorisedIAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, Effective 2027-01-01 IFRS 19.254 e (ii) DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of 'costs of disposal') for a cash-generating unit (group of units).ifrs-fullLevelOfParticipationOfEntityComparedWithOtherParticipatingEntitiesPercent instantlabelLevel of participation of entity compared with other participating entitiesIAS 19.148 d (v) DisclosuredocumentationThe description of an indication of the level of participation of the entity in a defined benefit plan compared with other participating entities. Examples of measures that might provide such an indication include the entity's proportion of the total contributions to the plan or the entity's proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available. [Refer: Defined benefit plans [domain]] ifrs-fullLevelOfPriceIndexPure instantlabelLevel of price indexIAS 29.39 c Disclosure, Effective 2027-01-01 IFRS 19.241 b DisclosuredocumentationThe 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.ifrs-fullLevelOfRoundingUsedInFinancialStatementsTextlabelLevel of rounding used in financial statements IAS 1 Expiry date 2027-01-01 IAS 1.51 e Disclosure IFRS18 Effective 2027-01-01 IFRS 18.27 e Disclosure, Effective 2027-01-01 IFRS 19.128 e Disclosure documentation IAS1Information about the level of rounding used in the presentation of amounts in the financial statements.documentation IFRS18Information about the level of rounding used for the amounts in the financial statements.ifrs-fullLevelsOfFairValueHierarchyAxisAxislabelLevels of fair value hierarchy [axis]IAS 19.142 Disclosure, IFRS 13.93 b Disclosure, Effective 2027-01-01 IFRS 19.95 b DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullLevelsOfFairValueHierarchyDomainDomain [default]labelLevels of fair value hierarchy [domain]IAS 19.142 Disclosure, IFRS 13.93 b Disclosure, Effective 2027-01-01 IFRS 19.95 b DisclosuredocumentationThis member stands for all levels of the fair value hierarchy. It also represents the standard value for the 'Levels of fair value hierarchy' axis if no other member is used.

ifrs-fullLiabilities(Monetary) instant, creditlabelLiabilities IAS 1 IFRS 13.93 a Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 d Disclosure, Effective 2027-01-01 IFRS 19.95 a Disclosure, Effective 2027-01-01 IFRS 19.95 b Disclosure, Expiry date 2027-01-01 IAS 1.55 Disclosure, IFRS 13.93 b Disclosure IFRS18 IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 d Disclosure, Effective 2027-01-01 IFRS 18.24 Disclosure, Effective 2027-01-01 IFRS 19.95 a Disclosure, Effective 2027-01-01 IFRS 19.95 b Disclosure negatedLabelLiabilitiesperiodStartLabelLiabilities at beginning of periodperiodEndLabelLiabilities at end of periodtotalLabelTotal liabilitiesdocumentationThe amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.ifrs-fullLiabilitiesAbstractlabelLiabilities [abstract] ifrs-fullLiabilitiesArisingFromExplorationForAndEvaluationOfMineralResourcesMonetary instant, creditlabelLiabilities arising from exploration for and evaluation of mineral resourcesIFRS 6.24 b DisclosuredocumentationThe amount of liabilities arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.ifrs-fullLiabilitiesArisingFromFinancingActivitiesMonetary instant, creditlabelLiabilities arising from financing activitiesIAS 7.44D Example, Effective 2027-01-01 IFRS 19.166 DisclosureperiodStartLabelLiabilities arising from financing activities at beginning of periodperiodEndLabelLiabilities arising from financing activities at end of perioddocumentationThe amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities]ifrs-fullLiabilitiesArisingFromFinancingActivitiesAxisAxislabelLiabilities arising from financing activities [axis]IAS 7.44D Example, Effective 2027-01-01 IFRS 19.166 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullLiabilitiesArisingFromFinancingActivitiesDomainDomain [default]labelLiabilities arising from financing activities [domain]IAS 7.44D Example, Effective 2027-01-01 IFRS 19.166 DisclosuredocumentationThis member stands for liabilities arising from financing activities. It also represents the standard value for the 'Liabilities arising from financing activities' axis if no other member is used. [Refer: Liabilities arising from financing activities] ifrs-fullLiabilitiesDueToCentralBanksMonetary instant, creditlabelLiabilities due to central banks

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of liabilities due to central banks.ifrs-fullLiabilitiesForIncurredClaimsMemberMemberlabelLiabilities for incurred claims [member]IFRS 17.100 c DisclosuredocumentationThis member stands for an entity’s obligation to: (a) investigate and pay valid claims for insured events that have already occurred, including events that have occurred but for which claims have not been reported, and other incurred insurance expenses; and (b) pay amounts that are not included in (a) and that relate to: (i) insurance contract services that have already been provided; or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that are not in the liability for remaining coverage.ifrs-fullLiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfIFRS17Monetary instant, creditlabelLiabilities for incurred claims that arise from contracts within scope of IFRS 17IFRS 17.130 DisclosuredocumentationThe amount of the liabilities for incurred claims that arise from contracts within the scope of IFRS 17. [Refer: Liabilities for incurred claims [member]] ifrs-fullLiabilitiesFromSharebasedPaymentTransactions2011Monetary instant, creditlabelLiabilities from share-based payment transactionsIFRS 2.51 b (i) Disclosure, Effective 2027-01-01 IFRS 19.34 b DisclosuredocumentationThe amount of liabilities arising from share-based payment transactions. Share-based payment transactions are 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: Types of share-based payment arrangements [domain]]ifrs-fullLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleMonetary instant, creditlabelLiabilities included in disposal groups classified as held for sale IAS 1 IFRS 5.38 Disclosure, , Expiry date 2027-01-01 IAS 1.54 p Disclosure IFRS18 IFRS 5.38 Disclosure, , Effective 2027-01-01 IFRS 18.103 s Disclosure documentationThe amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]]ifrs-fullLiabilitiesIncurredMonetary instant, creditlabelLiabilities incurredIFRS 3.B64 f (iii) Disclosure, Effective 2027-01-01 IFRS 19.35 e (iii) DisclosuredocumentationThe fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Total for all business combinations [member]]ifrs-fullLiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013Monetary duration, creditlabelLiabilities in subsidiary or businesses acquired or disposedIAS 7.40 d DisclosuredocumentationThe amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Total for all subsidiaries [member]]

ifrs-fullLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxisAxislabelLiabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]IFRS 13.98 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementDomainDomain [default]labelLiabilities measured at fair value and issued with inseparable third-party credit enhancement [domain]IFRS 13.98 DisclosuredocumentationThis member stands for liabilities measured at fair value and issued with inseparable third-party credit enhancement. It also represents the standard value for the 'Liabilities measured at fair value and issued with inseparable third-party credit enhancement' axis if no other member is used. [Refer: Liabilities; At fair value [member]]ifrs-fullLiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefitsMonetary instant, creditlabelLiabilities other than actuarial present value of promised retirement benefitsIAS 26.35 a (v) DisclosuredocumentationThe amount of liabilities other than the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial present value of promised retirement benefits] ifrs-fullLiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntitiesMonetary instant, creditlabelLiabilities recognised in entity's financial statements in relation to structured entitiesIFRS 12.29 a DisclosuredocumentationThe amount of liabilities recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Liabilities; Total for all unconsolidated structured entities [member]]ifrs-fullLiabilitiesToWhichSignificantRestrictionsApplyMonetary instant, creditlabelLiabilities to which significant restrictions applyIFRS 12.13 c DisclosuredocumentationThe amount in the consolidated financial statements of the liabilities of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity's ability to settle the liabilities of the group.ifrs-fullLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYearMonetary instant, creditlabelLiabilities with significant risk of material adjustments within next financial year IAS 1 Effective 2027-01-01 IFRS 19.B15 b Disclosure, Expiry date 2027-01-01 IAS 1.125 b Disclosure IFRS18 Effective 2027-01-01 IAS 8.31A b Disclosure, Effective 2027-01-01 IFRS 19.182 b Disclosure documentationThe 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. ifrs-fullLiabilityAssetOfDefinedBenefitPlansMonetary instant, creditlabelNet defined benefit liability (asset)IAS 19.140 a Disclosure, Effective 2027-01-01 IFRS 19.206 a DisclosurecommentaryGuidanceWhen used in combination with members of the Net defined benefit liability (asset) axis: the present value of a defined benefit obligation increases net defined benefit liability and should be tagged with a positive value; plan assets reduce net defined benefit liability (they increase a net defined benefit asset) and should be tagged with a negative value; the effect of the asset ceiling increases net defined benefit liability (asset) and should be tagged with a positive value.periodStartLabelNet defined benefit liability (asset) at beginning of periodperiodEndLabelNet defined benefit liability (asset) at end of perioddocumentationThe amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [domain]]ifrs-fullLicenceFeeIncomeMonetary duration, creditlabel IAS1Licence fee income

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Licence fee income, operatingdocumentation IAS1The amount of income arising from licence fees.documentation IFRS18The amount of income arising from licence fees, in the operating category in the statement of profit or loss. ifrs-fullLicencesAndFranchisesMonetary instant, debitlabelLicences and franchisesIAS 38.119 d ExampledocumentationThe 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]ifrs-fullLicencesAndFranchisesMemberMemberlabelLicences and franchises [member]IAS 38.119 d ExampledocumentationThis 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]ifrs-fullLicencesMemberMemberlabelLicences [member]IAS 38.119 Common practicedocumentationThis member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity. [Refer: Intangible assets other than goodwill]ifrs-fullLifetimeExpectedCreditLossesMemberMemberlabelLifetime expected credit losses [member]IFRS 7.35H b Disclosure, IFRS 7.35M b Disclosure, Effective 2027-01-01 IFRS 19.66 b Disclosure, Effective 2027-01-01 IFRS 19.71 b DisclosuredocumentationThis member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument. [Refer: Type of measurement of expected credit losses [domain]] ifrs-fullLimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolvedTextlabelDescription of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involvedIFRS 7.41 b DisclosuredocumentationThe description of the objective of the method used, and of limitations that may result in, information not fully reflecting the fair value of the assets and liabilities involved for a sensitivity analysis that reflects interdependencies between risk variables.ifrs-fullLineItemsFromStatementOfProfitOrLossAbstractlabel IFRS18Line items from statement of profit or loss [abstract]ifrs-fullLineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwillTextlabelDescription of line item(s) in statement of comprehensive income in which amortisation of intangible assets is includedIAS 38.118 d Disclosure, Effective 2027-01-01 IFRS 19.263 d DisclosuredocumentationThe 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]ifrs-fullLineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssetsTextlabelDescription of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assetsIFRS 7.42E a DisclosuredocumentationThe description of the line items in the statement of financial position in which the carrying amounts of assets and liabilities that represent the entity's continuing involvement in derecognised financial assets are recognised. [Refer: Financial assets]

ifrs-fullLiquidityRiskMemberMemberlabelLiquidity risk [member]IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 ExampledocumentationThis member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]ifrs-fullLivingAnimalsMemberMemberlabelLiving animals [member]IAS 41.41 Common practicedocumentationThis member stands for living animals.ifrs-fullLoanCommitmentsMemberMemberlabelLoan commitments [member]IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure, Effective 2027-01-01 IFRS 19.67 Disclosure, Effective 2027-01-01 IFRS 19.71 DisclosuredocumentationThis member stands for firm commitments to provide credit under pre-specified terms and conditions.ifrs-fullLoansAcquiredInBusinessCombinationMemberMemberlabelLoans acquired in business combination [member]IFRS 3.B64 h ExampledocumentationThis member stands for loans that are acquired in a business combination. [Refer: Total for all business combinations [member]]ifrs-fullLoansAndAdvancesMonetary instant, debitlabelLoans and advances IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made. ifrs-fullLoansAndAdvancesAtAmortisedCostMonetary instant, debitlabelLoans and advances at amortised cost IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice netLabelNet loans and advances at amortised costdocumentationThe amount of loans and advances the entity has made at amortised cost. [Refer: Loans and advances; Financial assets at amortised cost]ifrs-fullLoansAndAdvancesAtAmortisedCostAbstractlabelLoans and advances at amortised cost [abstract]ifrs-fullLoansAndAdvancesAtAmortisedCostAllowanceForExpectedCreditLosses(Monetary) instant, creditlabelLoans and advances at amortised cost, allowance for expected credit losses IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice negatedLabelLoans and advances at amortised cost, allowance for expected credit lossesdocumentationThe amount of the loss allowance the entity has made on loans and advances that are measured in accordance with paragraph 4.1.2 of IFRS 9.ifrs-fullLoansAndAdvancesAtAmortisedCostGrossCarryingAmountMonetary instant, debitlabelLoans and advances at amortised cost, gross carrying amount IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made that are measured in accordance with paragraph 4.1.2 of IFRS 9, before deducting any accumulated credit losses thereon.ifrs-fullLoansAndAdvancesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingMonetary instant, debitlabelLoans and advances at fair value through profit or loss, classified as held for trading

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made at fair value through profit or loss classified as held for trading. [Refer: Loans and advances; Financial assets at fair value through profit or loss, classified as held for trading] ifrs-fullLoansAndAdvancesAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTradingMonetary instant, debitlabelLoans and advances at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]ifrs-fullLoansAndAdvancesMeasuredAtFairValueThroughOtherComprehensiveIncomeMonetary instant, debitlabelLoans and advances measured at fair value through other comprehensive income IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made that are measured at fair value through other comprehensive income. [Refer: Loans and advances; Financial assets measured at fair value through other comprehensive income]ifrs-fullLoansAndAdvancesToBanksMonetary instant, debitlabelLoans and advances to banks IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made to banks.ifrs-fullLoansAndAdvancesToBanksAtAmortisedCostMonetary instant, debitlabelLoans and advances to banks at amortised cost IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made to banks at amortised cost. [Refer: Loans and advances to banks; Financial assets at amortised cost] ifrs-fullLoansAndAdvancesToBanksAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingMonetary instant, debitlabelLoans and advances to banks at fair value through profit or loss, classified as held for trading IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made to banks at fair value through profit or loss classified as held for trading. [Refer: Loans and advances to banks; Financial assets at fair value through profit or loss, classified as held for trading]ifrs-fullLoansAndAdvancesToBanksAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTradingMonetary instant, debitlabelLoans and advances to banks at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made to banks that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances to banks; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]ifrs-fullLoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncomeMonetary instant, debitlabelLoans and advances to banks measured at fair value through other comprehensive income IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made to banks that are measured at fair value through other comprehensive income. [Refer: Loans and advances to banks; Financial assets measured at fair value through other comprehensive income] ifrs-fullLoansAndAdvancesToCentralBanksMonetary instant, debitlabelLoans and advances to central banks IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made to central banks.ifrs-fullLoansAndAdvancesToCustomersMonetary instant, debitlabelLoans and advances to customers IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made to customers.ifrs-fullLoansAndAdvancesToCustomersAtAmortisedCostMonetary instant, debitlabelLoans and advances to customers at amortised cost IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made to customers at amortised cost. [Refer: Loans and advances to customers; Financial assets at amortised cost]ifrs-fullLoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingMonetary instant, debitlabelLoans and advances to customers at fair value through profit or loss, classified as held for trading IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made to customers at fair value through profit or loss classified as held for trading. [Refer: Loans and advances to customers; Financial assets at fair value through profit or loss, classified as held for trading] ifrs-fullLoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTradingMonetary instant, debitlabelLoans and advances to customers at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice

IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made to customers that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances to customers; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]ifrs-fullLoansAndAdvancesToCustomersMeasuredAtFairValueThroughOtherComprehensiveIncomeMonetary instant, debitlabelLoans and advances to customers measured at fair value through other comprehensive income IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made to customers that are measured at fair value through other comprehensive income. [Refer: Loans and advances to customers; Financial assets measured at fair value through other comprehensive income]ifrs-fullLoansAndAdvancesToOtherCreditInstitutionsMonetary instant, debitlabelLoans and advances to other credit institutions IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans and advances the entity has made to other credit institutions. ifrs-fullLoansAndReceivablesMonetary instant, debitlabelLoans and receivablesExpired 2023-01-01 IFRS 7.8 c DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets]ifrs-fullLoansAndReceivablesCategoryMemberMemberlabelLoans and receivables, category [member]Expired 2023-01-01 IFRS 7.8 c DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThis member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables]ifrs-fullLoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepaymentMonetary instant, creditlabelLoans payable in breach which permitted lender to demand accelerated repaymentIFRS 7.19 Disclosure, Effective 2027-01-01 IFRS 19.55 DisclosuredocumentationThe amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment.

ifrs-fullLoansPayableInDefaultMonetary instant, creditlabelLoans payable in defaultIFRS 7.18 b Disclosure, Effective 2027-01-01 IFRS 19.54 b DisclosuredocumentationThe amount of loans payable in default.ifrs-fullLoansReceivedMonetary instant, creditlabelLoans received IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of loans received.ifrs-fullLoansToGovernmentMonetary instant, debitlabelLoans to government IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of loans to government made by the entity.ifrs-fullLoansToGovernmentMemberMemberlabelLoans to government [member] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for loans made to government.ifrs-fullLongtermBorrowingsMonetary instant, creditlabelNon-current portion of non-current borrowings IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice totalLabelTotal non-current portion of non-current borrowingsdocumentationThe non-current portion of non-current borrowings. [Refer: Borrowings] ifrs-fullLongtermBorrowingsMemberMemberlabelLong-term borrowings [member]IAS 7.44C Example, IAS 7 - C Reconciliation of liabilities arising from financing activities ExampledocumentationThis member stands for long-term borrowings. [Refer: Borrowings]ifrs-fullLongtermContractsMemberMemberlabelLong-term contracts [member]IFRS 15.B89 e Example, Effective 2027-01-01 IFRS 19.103 e ExampledocumentationThis member stands for long-term contracts with customers.ifrs-fullLongtermDepositsMonetary instant, debitlabelLong-term deposits IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of long-term deposits held by the entity.ifrs-fullLongtermLegalProceedingsProvisionMonetary instant, creditlabelNon-current legal proceedings provisionIAS 37.87 Example, IAS 37 - Example 10 A court case ExampledocumentationThe amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]ifrs-fullLongtermMiscellaneousOtherProvisionsMonetary instant, creditlabelNon-current miscellaneous other provisions IAS 1 Expiry date 2027-01-01 IAS 1.78 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 e Common practice documentationThe amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]ifrs-fullLongtermOnerousContractsProvisionMonetary instant, creditlabelNon-current onerous contracts provisionIAS 37.66 ExampledocumentationThe amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision] ifrs-fullLongtermProvisionForDecommissioningRestorationAndRehabilitationCostsMonetary instant, creditlabelNon-current provision for decommissioning, restoration and rehabilitation costsIAS 37.87 Example, IAS 37 - D Examples: disclosures ExampledocumentationThe amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]ifrs-fullLongtermRestructuringProvisionMonetary instant, creditlabelNon-current restructuring provisionIAS 37.70 ExampledocumentationThe amount of non-current provision for restructuring. [Refer: Restructuring provision]ifrs-fullLongtermWarrantyProvisionMonetary instant, creditlabelNon-current warranty provisionIAS 37.87 Example, IAS 37 - Example 1 Warranties ExampledocumentationThe amount of non-current provision for warranties. [Refer: Warranty provision]ifrs-fullLossComponentMemberMemberlabelLoss component [member]IFRS 17.100 b DisclosuredocumentationThis member stands for the loss component of the liability for remaining coverage. An entity shall establish (or increase) a loss component of the liability for remaining coverage for an onerous group depicting the losses recognised applying paragraphs 47–48 of IFRS 17. The loss component determines the amounts that are presented in profit or loss as reversals of losses on onerous groups and are consequently excluded from the determination of insurance revenue. [Refer: Insurance contracts [domain]; Net liabilities or assets for remaining coverage excluding loss component [member]]

ifrs-fullLossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost(Monetary) duration, debitlabelLosses arising from derecognition of financial assets measured at amortised costIFRS 7.20A DisclosurenegatedLabelLosses arising from derecognition of financial assets measured at amortised costdocumentationThe loss recognised in the statement of comprehensive income arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]ifrs-fullLossesIncurredInRelationToInterestsInStructuredEntitiesMonetary duration, debitlabelLosses incurred in relation to interests in structured entitiesIFRS 12.B26 b ExampledocumentationThe amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Total for all unconsolidated structured entities [member]]ifrs-fullLossesOnChangeInFairValueOfDerivatives(Monetary) duration, debitlabelLosses on change in fair value of derivatives IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice negatedLabelLosses on change in fair value of derivativesdocumentationThe losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] ifrs-fullLossesOnDisposalsOfInvestmentProperties(Monetary) duration, debitlabel IAS1Losses on disposals of investment properties IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice negatedLabel IAS1Losses on disposals of investment propertieslabel IFRS18Losses on disposals of investment properties, operatingnegatedLabel IFRS18Losses on disposals of investment properties, operatingdocumentation IAS1The losses on disposals of investment properties. [Refer: Investment property]documentation IFRS18The losses on disposals of investment properties, in the operating category in the statement of profit or loss. [Refer: Investment property]ifrs-fullLossesOnDisposalsOfInvestments(Monetary) duration, debitlabelLosses on disposals of investments IAS 1 Expiry date 2027-01-01 IAS 1.98 d Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B79 e Disclosure negatedLabelLosses on disposals of investmentsdocumentationThe losses on the disposal of investments.ifrs-fullLossesOnDisposalsOfInvestmentsOperating(Monetary) duration, debitlabel IFRS18Losses on disposals of investments, operatingEffective 2027-01-01 IFRS 18.B79 e DisclosurenegatedLabel IFRS18Losses on disposals of investments, operatingdocumentation IFRS18The losses on disposals of investments, in the operating category in the statement of profit or loss. ifrs-fullLossesOnDisposalsOfNoncurrentAssets(Monetary) duration, debitlabelLosses on disposals of non-current assets IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice negatedLabelLosses on disposals of non-current assetsdocumentationThe losses on disposals of non-current assets. [Refer: Non-current assets]ifrs-fullLossesOnDisposalsOfPropertyPlantAndEquipment(Monetary) duration, debitlabel IAS1Losses on disposals of property, plant and equipment

IAS 1 Expiry date 2027-01-01 IAS 1.98 c Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B79 d Disclosure negatedLabel IAS1Losses on disposals of property, plant and equipmentlabel IFRS18Losses on disposals of property, plant and equipment, operatingnegatedLabel IFRS18Losses on disposals of property, plant and equipment, operatingdocumentation IAS1The losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]documentation IFRS18The losses on the disposal of property, plant and equipment, in the operating category in the statement of profit or loss. [Refer: Property, plant and equipment]ifrs-fullLossesOnLitigationSettlements(Monetary) duration, debitlabel IAS1Losses on litigation settlements IAS 1 Expiry date 2027-01-01 IAS 1.98 f Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B79 f Disclosure negatedLabel IAS1Losses on litigation settlementslabel IFRS18Losses on litigation settlements, operatingnegatedLabel IFRS18Losses on litigation settlements, operatingdocumentation IAS1The losses on settlements of litigation.documentation IFRS18The losses on settlements of litigation, in the operating category in the statement of profit or loss. ifrs-fullLTELicencesMemberMemberlabelLTE licences [member]IAS 38.119 Common practicedocumentationThis member stands for Long Term Evolution licenses. [Refer: Licences and franchises]ifrs-fullMachineryMonetary instant, debitlabelMachineryIAS 16.37 c ExampledocumentationThe amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]ifrs-fullMachineryMemberMemberlabelMachinery [member]IAS 16.37 c ExampledocumentationThis member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]ifrs-fullMajorBusinessCombinationMemberMemberlabelMajor business combination [member]IAS 10.22 a Example, Effective 2027-01-01 IFRS 19.191 a ExampledocumentationThis member stands for major business combinations. [Refer: Total for all business combinations [member]]ifrs-fullMajorComponentsOfTaxExpenseIncomeAbstractlabelMajor components of tax expense (income) [abstract]ifrs-fullMajorCustomersAxisAxislabelMajor customers [axis]IFRS 8.34 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullMajorCustomersDomainDomain [default]labelMajor customers [domain]IFRS 8.34 DisclosuredocumentationThis member stands for customers. It also represents the standard value for the 'Major customers' axis if no other member is used.ifrs-fullMajorOrdinaryShareTransactionsMemberMemberlabelMajor ordinary share transactions [member]IAS 10.22 f Example, Effective 2027-01-01 IFRS 19.191 f ExampledocumentationThis member stands for major ordinary share transactions. [Refer: Ordinary shares [member]] ifrs-fullMajorPurchasesOfAssetsMemberMemberlabelMajor purchases of assets [member]IAS 10.22 c Example, Effective 2027-01-01 IFRS 19.191 c ExampledocumentationThis member stands for major purchases of assets.ifrs-fullManagementConclusionOnFairPresentationAsConsequenceOfDepartureTextlabelManagement conclusion on fair presentation as consequence of departure

IAS 1 Expiry date 2027-01-01 IAS 1.20 a Disclosure, Effective 2027-01-01 IFRS 19.B2 a Disclosure IFRS18 Effective 2027-01-01 IAS 8.6F a Disclosure, Effective 2027-01-01 IFRS 19.173 a Disclosure documentation IAS1The 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 of an IFRS.documentation IFRS18The 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 of an IFRS Accounting Standard.ifrs-fullManagementdefinedPerformanceMeasuresAxisAxislabel IFRS18Management-defined performance measures [axis]Effective 2027-01-01 IFRS 18.122 Disclosure, Effective 2027-01-01 IFRS 18.123 c Disclosure, Effective 2027-01-01 IFRS 19.143 Disclosure, Effective 2027-01-01 IFRS 19.144 c Disclosuredocumentation IFRS18The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullManagementdefinedPerformanceMeasuresDomainDomain [default]label IFRS18Management-defined performance measures [domain]Effective 2027-01-01 IFRS 18.122 Disclosure, Effective 2027-01-01 IFRS 18.123 c Disclosure, Effective 2027-01-01 IFRS 19.143 Disclosure, Effective 2027-01-01 IFRS 19.144 c Disclosuredocumentation IFRS18This member stands for the standard value for the 'Management-defined performance measures' axis if no other member is used. ifrs-fullMandatoryReserveDepositsAtCentralBanksMonetary instant, debitlabelMandatory reserve deposits at central banks IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements.ifrs-fullMarketApproachMemberMemberlabelMarket approach [member]IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure, Effective 2027-01-01 IFRS 19.254 e DisclosuredocumentationThis member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.ifrs-fullMarketComparableCompaniesMemberMemberlabelMarket comparable companies [member]IFRS 13.B5 Example, IFRS 13.IE63 ExampledocumentationThis member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium) in the current market. [Refer: Market approach [member]]ifrs-fullMarketComparablePricesMemberMemberlabelMarket comparable prices [member]IFRS 13.B5 Example, IFRS 13.IE63 ExampledocumentationThis member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]]

ifrs-fullMarketRiskMemberMemberlabelMarket risk [member]IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7.32 ExampledocumentationThis member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Classes of financial instruments [domain]]ifrs-fullMarketsOfCustomersAxisAxislabelMarkets of customers [axis]IFRS 15.B89 c Example, Effective 2027-01-01 IFRS 19.103 c ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullMarketsOfCustomersDomainDomain [default]labelMarkets of customers [domain]IFRS 15.B89 c Example, Effective 2027-01-01 IFRS 19.103 c ExampledocumentationThis member stands for all markets of customers. It also represents the standard value for the 'Markets of customers' axis if no other member is used.ifrs-fullMastheadsAndPublishingTitlesMonetary instant, debitlabelMastheads and publishing titlesIAS 38.119 b ExampledocumentationThe amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]ifrs-fullMastheadsAndPublishingTitlesMemberMemberlabelMastheads and publishing titles [member]IAS 38.119 b ExampledocumentationThis 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] ifrs-fullMaterialIncomeAndExpenseAbstractlabelMaterial income and expense [abstract]ifrs-fullMaterialReconcilingItemsMemberMemberlabelMaterial reconciling items [member]IFRS 8.28 DisclosuredocumentationThis member stands for material adjustments used to reconcile items in the entity's financial statements.ifrs-fullMatrixPricingMemberMemberlabelMatrix pricing [member]IFRS 13.B7 ExampledocumentationThis member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities' relationship to other benchmark quoted securities. [Refer: Market approach [member]; Classes of financial instruments [domain]]ifrs-fullMatureBiologicalAssetsMemberMemberlabelMature biological assets [member]IAS 41.43 ExampledocumentationThis member stands for mature biological assets. Mature biological assets are those that have attained harvestable specifications (for consumable biological assets) or are able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets]ifrs-fullMaturityAnalysisForDerivativeFinancialLiabilitiesText blocklabelDisclosure of maturity analysis for derivative financial liabilities [text block]IFRS 7.39 b Disclosure, Effective 2027-01-01 IFRS 19.72 b DisclosuredocumentationThe disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities]

ifrs-fullMaturityAnalysisForNonderivativeFinancialLiabilitiesText blocklabelDisclosure of maturity analysis for non-derivative financial liabilities [text block]IFRS 7.39 a Disclosure, Effective 2027-01-01 IFRS 19.72 a DisclosuredocumentationThe disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities]ifrs-fullMaturityAxisAxislabelMaturity [axis] IAS 1 IAS 19.147 c Example, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.23B a Disclosure, IFRS 7.42E e Disclosure, IFRS 7.B11 Example, Effective 2026-01-01 IFRS 7.30A b (i) Disclosure, Effective 2027-01-01 IFRS 19.108 b (i) Disclosure, Effective 2027-01-01 IFRS 19.122 a Disclosure, Effective 2027-01-01 IFRS 19.124 Disclosure, Effective 2027-01-01 IFRS 19.64A b (i) Disclosure, Expiry date 2027-01-01 IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure IFRS18 IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.23B a Disclosure, IFRS 7.42E e Disclosure, IFRS 7.B11 Example, Effective 2026-01-01 IFRS 7.30A b (i) Disclosure, Effective 2027-01-01 IFRS 18.97 Disclosure, Effective 2027-01-01 IFRS 19.108 b (i) Disclosure, Effective 2027-01-01 IFRS 19.122 a Disclosure, Effective 2027-01-01 IFRS 19.124 Disclosure, Effective 2027-01-01 IFRS 19.64A b (i) Disclosure, IFRS 17.120 Disclosure documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullMaturityDomainDomain [default]labelMaturity [domain] IAS 1 IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.94 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.23B a Disclosure, IFRS 7.B11 Example, IFRS 7.B35 Example, Effective 2026-01-01 IFRS 7.30A b (i) Disclosure, Effective 2027-01-01 IFRS 19.108 b (i) Disclosure, Effective 2027-01-01 IFRS 19.122 a Disclosure, Effective 2027-01-01 IFRS 19.124 Disclosure, Effective 2027-01-01 IFRS 19.64A b (i) Disclosure, Expiry date 2027-01-01 IAS 1.61 Disclosure, IFRS 16.97 Disclosure IFRS18 IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 7.23B a Disclosure, IFRS 7.B11 Example, IFRS 7.B35 Example, Effective 2026-01-01 IFRS 7.30A b (i) Disclosure, Effective 2027-01-01 IFRS 18.97 Disclosure, Effective 2027-01-01 IFRS 19.108 b (i) Disclosure, Effective 2027-01-01 IFRS 19.122 a Disclosure, Effective 2027-01-01 IFRS 19.124 Disclosure, Effective 2027-01-01 IFRS 19.64A b (i) Disclosure, IFRS 17.132 b Disclosure documentationThis member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.ifrs-fullMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimitedTrue/FalselabelMaximum amount of payment for contingent consideration arrangements and indemnification assets is unlimitedIFRS 3.B64 g (iii) DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited.ifrs-fullMaximumExposureToCreditRiskMonetary instantlabelMaximum exposure to credit riskIFRS 7.35K a DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentationThe amount that best represents the maximum exposure to credit risk without taking into account any collateral held or other credit enhancements (for example, netting agreements that do not qualify for offset in accordance with IAS 32). [Refer: Credit risk [member]]ifrs-fullMaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotAppliedMonetary instantlabelMaximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not appliedIFRS 7.36 a DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentationThe amount that best represents the maximum exposure to credit risk in relation to financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Maximum exposure to credit risk] ifrs-fullMaximumExposureToCreditRiskOfFinancialAssetsMonetary instantlabelMaximum exposure to credit risk of financial assets designated as measured at fair value through profit or lossIFRS 7.9 a DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe maximum exposure to the credit risk of financial assets designated as measured at fair value through profit or loss. [Refer: Credit risk [member]; Maximum exposure to credit risk]

ifrs-fullMaximumExposureToCreditRiskOfLoansOrReceivablesMonetary instantlabelMaximum exposure to credit risk of loans or receivablesExpired 2023-01-01 IFRS 7.9 a DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk]ifrs-fullMaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Monetary instantlabelMaximum exposure to credit risk that arises from contracts within scope of IFRS 17IFRS 17.131 a DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentationThe amount that best represents the maximum exposure at the end of the reporting period to credit risk that arises from contracts within the scope of IFRS 17. [Refer: Credit risk [member]]ifrs-fullMaximumExposureToLossFromContinuingInvolvementMonetary instantlabelMaximum exposure to loss from continuing involvementIFRS 7.42E c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentationThe amount that best represents the entity's maximum exposure to loss from its continuing involvement in derecognised financial assets.ifrs-fullMaximumExposureToLossFromInterestsInStructuredEntitiesMonetary instantlabelMaximum exposure to loss from interests in structured entitiesIFRS 12.29 c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentationThe amount that best represents the entity's maximum exposure to loss from its interests in structured entities. [Refer: Total for all unconsolidated structured entities [member]]ifrs-fullMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantifiedTrue/FalselabelMaximum exposure to loss from interests in structured entities cannot be quantifiedIFRS 12.29 c DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the entity cannot quantify its maximum exposure to loss from its interests in structured entities. ifrs-fullMaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherPartiesMonetary instant, creditlabelMaximum limit of losses of structured entities which entity is required to absorb before other partiesIFRS 12.B26 d ExampledocumentationThe maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Total for all unconsolidated structured entities [member]]ifrs-fullMeasurementAxisAxislabelMeasurement [axis]IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure, Effective 2027-01-01 IFRS 19.273 Disclosure, Effective 2027-01-01 IFRS 19.95 a DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullMeasurementBasesForIntangibleAssetsDomainDomainlabelMeasurement bases for intangible assets [domain]IAS 38.122 c (iii) Disclosure, Effective 2027-01-01 IFRS 19.264 c (iii) DisclosuredocumentationThis member stands for the measurement bases for intangible assets.ifrs-fullMeasurementBasesForInvestmentPropertyDomainDomainlabelMeasurement bases for investment property [domain]IAS 40.75 a Disclosure, Effective 2027-01-01 IFRS 19.268 a DisclosuredocumentationThis member stands for the measurement bases for investment property.ifrs-fullMeasurementBasesForPropertyPlantAndEquipmentDomainDomainlabelMeasurement bases for property, plant and equipment [domain]IAS 16.73 a Disclosure, Effective 2027-01-01 IFRS 19.200 a DisclosuredocumentationThis member stands for the measurement bases for property, plant and equipment.

ifrs-fullMeasurementBasesPropertyPlantAndEquipmentTextlabelMeasurement bases, property, plant and equipmentIAS 16.73 a Disclosure, Effective 2027-01-01 IFRS 19.200 a DisclosuredocumentationThe 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]ifrs-fullMeasurementBasesUsedForPropertyPlantAndEquipmentListlabelMeasurement bases used for property, plant and equipmentIAS 16.73 a Disclosure, Effective 2027-01-01 IFRS 19.200 a DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates which measurement bases are used for determining the gross carrying amount for a class of property, plant and equipment.ifrs-fullMeasurementDomainDomain [default]labelMeasurement [domain]IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure, Effective 2027-01-01 IFRS 19.273 Disclosure, Effective 2027-01-01 IFRS 19.95 a DisclosuredocumentationThis member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used. ifrs-fullMeasurementOfInvestmentInAssociatesAndJointVenturesDomainDomainlabelMeasurement of investment in associates and joint ventures [domain]IFRS 12.21 b (i) Disclosure, Effective 2027-01-01 IFRS 19.88 a DisclosuredocumentationThis member stands for the measurement of investment in associates and joint ventures.ifrs-fullMeasurementOfInvestmentsInSeparateFinancialStatementsDomainDomainlabelMeasurement of investments in separate financial statements [domain]IAS 27.16 c Disclosure, IAS 27.17 c Disclosure, Effective 2027-01-01 IFRS 19.238 b Disclosure, Effective 2027-01-01 IFRS 19.240 b DisclosuredocumentationThis member stands for the measurement of investments in the reporting entity's separate financial statements.ifrs-fullMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsiderationMonetary durationlabelMeasurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of considerationIFRS 3.B67 a (iii) DisclosuredocumentationThe amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Total for all business combinations [member]]ifrs-fullMediaProductionExpenseMonetary duration, debitlabel IAS1Media production expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice

label IFRS18Media production expense, operatingdocumentation IAS1The amount of expense arising from media production.documentation IFRS18The amount of expense arising from media production, in the operating category in the statement of profit or loss. ifrs-fullMerchandiseMonetary instant, debitlabelCurrent merchandise IAS 1 IAS 2.37 Common practice, Effective 2027-01-01 IFRS 19.B9 c Example, Expiry date 2027-01-01 IAS 1.78 c Example IFRS18 IAS 2.37 Common practice, Effective 2027-01-01 IFRS 18.B111 c Example documentationA classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories]ifrs-fullMergerReserveMonetary instant, creditlabelMerger reserve IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationA component of equity that may result in relation to a business combination outside the scope of IFRS 3.ifrs-fullMergerReserveMemberMemberlabelMerger reserve [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Common practice IFRS18 Effective 2027-01-01 IFRS 18.111 Common practice documentationThis member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3. ifrs-fullMethodForDepreciationOrAmortisationDomainDomainlabelMethod for depreciation or amortisation [domain]IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure, Effective 2027-01-01 IFRS 19.200 b Disclosure, Effective 2027-01-01 IFRS 19.263 b Disclosure, Effective 2027-01-01 IFRS 19.271 a Disclosure, Effective 2027-01-01 IFRS 19.274 c DisclosuredocumentationThis member stands for the method of depreciation or amortisation.ifrs-fullMethodOfAssessmentOfExpectedCreditLossesAxisAxislabelMethod of assessment of expected credit losses [axis]IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 Example, Effective 2027-01-01 IFRS 19.70 ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullMethodOfAssessmentOfExpectedCreditLossesDomainDomain [default]labelMethod of assessment of expected credit losses [domain]IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example, Effective 2027-01-01 IFRS 19.66 Example, Effective 2027-01-01 IFRS 19.70 ExampledocumentationThis member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the 'Method of assessment of expected credit losses' axis if no other member is used. ifrs-fullMethodOfDeterminingFairValueOfInstrumentsOrInterestsTextlabelDescription of method of measuring fair value of instruments or interestsIFRS 3.B64 f (iv) DisclosuredocumentationThe description of the method of measuring the fair value of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Total for all business combinations [member]]ifrs-fullMethodOfSettlementDomainDomainlabelMethod of settlement [domain]IFRS 2.45 a Disclosure, Effective 2027-01-01 IFRS 19.31 a DisclosuredocumentationThis member stands for the method of settlement for share-based payment transactions.ifrs-fullMethodOfSettlementForSharebasedPaymentArrangementListlabelMethod of settlement for share-based payment arrangementIFRS 2.45 a Disclosure, Effective 2027-01-01 IFRS 19.31 a DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates the method of settlement for a type of share-based payment arrangement that existed at any time during the period.ifrs-fullMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisTextlabelDescription of methods and assumptions used in preparing sensitivity analysisIFRS 7.40 b DisclosuredocumentationThe description of methods and assumptions used when preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]]

ifrs-fullMethodsOfGenerationAxisAxislabelMethods of generation [axis]IAS 38.118 Disclosure, Effective 2027-01-01 IFRS 19.263 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullMethodsOfGenerationDomainDomain [default]labelMethods of generation [domain]IAS 38.118 Disclosure, Effective 2027-01-01 IFRS 19.263 DisclosuredocumentationThis member stands for all methods of generation. It also represents the standard value for the 'Methods of generation' axis if no other member is used.ifrs-fullMethodsOfTranslationUsedToDetermineSupplementaryInformationTextlabelDescription of methods of translation used to determine supplementary informationIAS 21.57 c DisclosuredocumentationThe description of the method of translation used to determine the entity's supplementary information when the entity displays the information in a currency that is different from either its functional currency or its presentation currency.ifrs-fullMethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskTextlabelDescription of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit riskIFRS 7.11 a DisclosuredocumentationThe description of the methods used to determine the amount of changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk, including an explanation of why the method is appropriate. [Refer: Credit risk [member]; Financial assets; Financial liabilities] ifrs-fullMethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariablesTextlabelDescription of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variablesIFRS 7.41 a DisclosuredocumentationThe description of method, parameters and assumptions used in preparing a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (for example, interest rates and exchange rates) and is used to manage financial risks.ifrs-fullMethodsUsedToMeasureContractsWithinScopeOfIFRS17AxisAxislabelMethods used to measure contracts within scope of IFRS 17 [axis]IFRS 17.117 a DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullMethodsUsedToMeasureContractsWithinScopeOfIFRS17DomainDomain [default]labelMethods used to measure contracts within scope of IFRS 17 [domain]IFRS 17.117 a DisclosuredocumentationThis member stands for the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the 'Methods used to measure contracts within scope of IFRS 17' axis if no other member is used.ifrs-fullMethodsUsedToMeasureRiskTextlabelMethods used to measure riskIFRS 7.33 b DisclosuredocumentationThe description of the methods used to measure risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullMethodUsedToAccountForInvestmentsInAssociatesTextlabelMethod used to account for investments in associatesIAS 27.16 c Disclosure, IAS 27.17 c Disclosure, Effective 2027-01-01 IFRS 19.238 b Disclosure, Effective 2027-01-01 IFRS 19.240 b DisclosuredocumentationThe description of the method used to account for investments in associates. [Refer: Total for all associates [member]]

ifrs-fullMethodUsedToAccountForInvestmentsInAssociatesCategoricalListlabelMethod used to account for investments in associates, categoricalIAS 27.16 c Disclosure, IAS 27.17 c Disclosure, Effective 2027-01-01 IFRS 19.238 b Disclosure, Effective 2027-01-01 IFRS 19.240 b DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates which method is used to account for investments in associates.ifrs-fullMethodUsedToAccountForInvestmentsInJointVenturesTextlabelMethod used to account for investments in joint venturesIAS 27.16 c Disclosure, IAS 27.17 c Disclosure, Effective 2027-01-01 IFRS 19.238 b Disclosure, Effective 2027-01-01 IFRS 19.240 b DisclosuredocumentationThe description of the method used to account for investments in joint ventures. [Refer: Total for all joint ventures [member]]ifrs-fullMethodUsedToAccountForInvestmentsInJointVenturesCategoricalListlabelMethod used to account for investments in joint ventures, categoricalIAS 27.16 c Disclosure, IAS 27.17 c Disclosure, Effective 2027-01-01 IFRS 19.238 b Disclosure, Effective 2027-01-01 IFRS 19.240 b DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates which method is used to account for investments in joint ventures.ifrs-fullMethodUsedToAccountForInvestmentsInSubsidiariesTextlabelMethod used to account for investments in subsidiariesIAS 27.16 c Disclosure, IAS 27.17 c Disclosure, Effective 2027-01-01 IFRS 19.238 b Disclosure, Effective 2027-01-01 IFRS 19.240 b DisclosuredocumentationThe description of the method used to account for investments in subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-fullMethodUsedToAccountForInvestmentsInSubsidiariesCategoricalListlabelMethod used to account for investments in subsidiaries, categoricalIAS 27.16 c Disclosure, IAS 27.17 c Disclosure, Effective 2027-01-01 IFRS 19.238 b Disclosure, Effective 2027-01-01 IFRS 19.240 b DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates which method is used to account for investments in subsidiaries.ifrs-fullMethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTextlabelMethod used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationIFRS 3.B64 l (iv) DisclosuredocumentationThe description of the method used to determine the settlement amount for pre-existing relationships for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]]ifrs-fullMiningAssetsMonetary instant, debitlabelMining assetsIAS 16.37 Common practicedocumentationThe amount of assets related to mining activities of the entity.ifrs-fullMiningAssetsMemberMemberlabelMining assets [member]IAS 16.37 Common practicedocumentationThis member stands for mining assets. [Refer: Mining assets]ifrs-fullMiningPropertyMemberMemberlabelMining property [member]IAS 16.37 Common practicedocumentationThis member stands for property related to mining activities.ifrs-fullMiningRightsMemberMemberlabelMining rights [member]IAS 38.119 Common practicedocumentationThis member stands for rights related to mining activities.

ifrs-fullMiscellaneousAssetsAbstractlabelMiscellaneous assets [abstract]ifrs-fullMiscellaneousComponentsOfEquityAbstractlabelMiscellaneous components of equity [abstract]ifrs-fullMiscellaneousCurrentAssetsAbstractlabelMiscellaneous current assets [abstract]ifrs-fullMiscellaneousCurrentLiabilitiesAbstractlabelMiscellaneous current liabilities [abstract]ifrs-fullMiscellaneousEquityAbstractlabelMiscellaneous equity [abstract]ifrs-fullMiscellaneousLiabilitiesAbstractlabelMiscellaneous liabilities [abstract]ifrs-fullMiscellaneousNoncurrentAssetsAbstractlabelMiscellaneous non-current assets [abstract]ifrs-fullMiscellaneousNoncurrentLiabilitiesAbstractlabelMiscellaneous non-current liabilities [abstract]ifrs-fullMiscellaneousOtherComprehensiveIncomeAbstractlabelMiscellaneous other comprehensive income [abstract]ifrs-fullMiscellaneousOtherOperatingExpenseMonetary duration, debitlabel IAS1Miscellaneous other operating expenseExpiry date 2027-01-01 IAS 1.112 c Common practicedocumentationThe amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]ifrs-fullMiscellaneousOtherOperatingIncomeMonetary duration, creditlabel IAS1Miscellaneous other operating incomeExpiry date 2027-01-01 IAS 1.112 c Common practicedocumentationThe amount of miscellaneous other operating income. [Refer: Other operating income (expense)] ifrs-fullMiscellaneousOtherProvisionsMonetary instant, creditlabelMiscellaneous other provisions IAS 1 Expiry date 2027-01-01 IAS 1.78 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 e Common practice totalLabelTotal miscellaneous other provisionsdocumentationThe amount of miscellaneous other provisions. [Refer: Other provisions]ifrs-fullMiscellaneousOtherProvisionsAbstractlabelMiscellaneous other provisions [abstract]ifrs-fullMiscellaneousOtherProvisionsMemberMemberlabelMiscellaneous other provisions [member]IAS 37.84 Disclosure, Effective 2027-01-01 IFRS 19.257 DisclosuredocumentationThis member stands for miscellaneous other provisions. [Refer: Classes of other provisions [domain]]ifrs-fullMiscellaneousOtherReservesMemberMemberlabelMiscellaneous other reserves [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Common practice IFRS18 Effective 2027-01-01 IFRS 18.111 Common practice documentationThis member stands for a component of equity representing miscellaneous reserves that the entity does not separately disclose in the same statement or note. [Refer: Other reserves [member]]ifrs-fullMiscellaneousTimeBandsAbstractlabelMiscellaneous time bands [abstract]ifrs-fullModelUsedToMeasureInvestmentPropertyTextlabelExplanation of whether entity applied fair value model or cost model to measure investment propertyIAS 40.75 a Disclosure, Effective 2027-01-01 IFRS 19.268 a DisclosuredocumentationThe explanation of whether the entity applied the fair value model or the cost model to measure investment property. [Refer: Fair value model [member]; At cost [member]; Investment property] ifrs-fullMortgageLoansMonetary instant, debitlabelMortgage loans

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of mortgage loans made by the entity.ifrs-fullMortgagesMemberMemberlabelMortgages [member]IFRS 7.6 Example, IFRS 7.IG20B Example, IFRS 7.IG40B ExampledocumentationThis member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.ifrs-fullMotorVehiclesMonetary instant, debitlabelMotor vehiclesIAS 16.37 f ExampledocumentationThe amount of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment]ifrs-fullMotorVehiclesMemberMemberlabelMotor vehicles [member]IAS 16.37 f ExampledocumentationThis 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]ifrs-fullMultiemployerDefinedBenefitPlansMemberMemberlabelMulti-employer defined benefit plans [member]IAS 19.33 b Disclosure, IAS 19.34 b DisclosuredocumentationThis 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 [domain]] ifrs-fullMultiemployerOrStatePlanIsDefinedBenefitPlanTrue/FalselabelMulti-employer or state plan is defined benefit planIAS 19.148 d (i) Disclosure, Effective 2027-01-01 IFRS 19.212 a DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether a multi-employer or state plan is a defined benefit plan.ifrs-fullMultiperiodExcessEarningsMethodMemberMemberlabelMulti-period excess earnings method [member]IFRS 13.B11 c ExampledocumentationThis member stands for a specific valuation technique consistent with the income approach that involves analysing the excess earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]]ifrs-fullNameOfAcquireeTextlabelName of acquireeIFRS 3.B64 a Disclosure, Effective 2027-01-01 IFRS 19.35 a DisclosuredocumentationThe name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Total for all business combinations [member]]ifrs-fullNameOfAssociateTextlabelName of associateIAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) DisclosuredocumentationThe name of an associate. [Refer: Total for all associates [member]] ifrs-fullNameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUseTextlabelName of entity whose consolidated financial statements have been produced for public useIAS 27.16 a Disclosure, Effective 2027-01-01 IFRS 19.238 a Disclosuredocumentation IAS1The name of the entity's ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]documentation IFRS18The name of the entity's ultimate or any intermediate parent whose consolidated financial statements that comply with IFRS Accounting Standards have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]ifrs-fullNameOfGovernmentAndNatureOfRelationshipWithGovernmentTextlabelName of government and nature of relationship with governmentIAS 24.26 a Disclosure, Effective 2027-01-01 IFRS 19.233 a DisclosuredocumentationThe name of the government and the nature of its relationship with the reporting entity (ie control, joint control or significant influence). [Refer: Government [member]]ifrs-fullNameOfJointOperationTextlabelName of joint operationIFRS 12.21 a (i) DisclosuredocumentationThe name of a joint operation. [Refer: Total for all joint operations [member]]ifrs-fullNameOfJointVentureTextlabelName of joint ventureIAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) DisclosuredocumentationThe name of a joint venture. [Refer: Total for all joint ventures [member]]ifrs-fullNameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatementsTextlabelName of most senior parent entity producing publicly available financial statementsIAS 24.13 DisclosuredocumentationThe name of most senior parent entity producing publicly available financial statements.

ifrs-fullNameOfParentEntityTextlabelName of parent entity IAS 1 IAS 24.13 Disclosure, , Effective 2027-01-01 IFRS 19.226 a Disclosure, Expiry date 2027-01-01 IAS 1.138 c Disclosure IFRS18 IAS 24.13 Disclosure, , Effective 2027-01-01 IFRS 18.116 c Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure documentationThe name of the entity's parent. [Refer: Parent [member]]ifrs-fullNameOfReportingEntityOrOtherMeansOfIdentificationTextlabelName of reporting entity or other means of identification IAS 1 Expiry date 2027-01-01 IAS 1.51 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.27 a Disclosure, Effective 2027-01-01 IFRS 19.128 a Disclosure documentationThe name of the reporting entity or other means of identification.ifrs-fullNameOfSubsidiaryTextlabelName of subsidiaryIAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.12 a Disclosure, IFRS 12.19B a DisclosuredocumentationThe name of a subsidiary. [Refer: Total for all subsidiaries [member]] ifrs-fullNameOfUltimateOrIntermediateParentThatPreparesConsolidatedFinancialStatementsAvailableForPublicUseThatComplyWithIFRSAccountingStandardsTextlabelName of ultimate or intermediate parent that prepares consolidated financial statements available for public use that comply with IFRS Accounting StandardsEffective 2027-01-01 IFRS 19.226 b DisclosuredocumentationThe name of the ultimate or intermediate parent that prepares consolidated financial statements available for public use that comply with IFRS Accounting Standards, which results in an entity being eligible to apply IFRS 19.ifrs-fullNameOfUltimateParentOfGroupTextlabelName of ultimate parent of group IAS 1 IAS 24.13 Disclosure, , Effective 2027-01-01 IFRS 19.226 a Disclosure, Expiry date 2027-01-01 IAS 1.138 c Disclosure IFRS18 IAS 24.13 Disclosure, , Effective 2027-01-01 IFRS 18.116 c Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure documentationThe name of the ultimate controlling party of the group.ifrs-fullNamesOfEmployersAndEmployeeGroupsCoveredTextlabelNames of employers and employee groups coveredIAS 26.36 a DisclosuredocumentationThe names of employers and employee groups covered in retirement benefit plans.ifrs-fullNatureExpensesAxisAxislabel IFRS18Nature expenses [axis]Effective 2027-01-01 IFRS 18.83 b (i) Disclosure, Effective 2027-01-01 IFRS 19.133 b (i) Disclosuredocumentation IFRS18The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullNatureExpensesDomainDomain [default]label IFRS18Nature expenses [domain]Effective 2027-01-01 IFRS 19.133 b (i) Disclosure, Effective 2027-01-01 IFRS 18.83 b (i) Disclosuredocumentation IFRS18This member stands for the nature expenses. In classifying expenses by nature (nature expenses), an entity provides information about operating expenses related to the nature of the economic resources consumed to accomplish the entity’s activities without reference to the activities in relation to which those economic resources were consumed. Such information includes information about raw material expense, employee benefit expense, depreciation and amortisation. It also represents the standard value for the 'Nature expenses' axis if no other member is used.ifrs-fullNatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTextlabelDescription of nature of transferred financial assets that are not derecognised in their entiretyIFRS 7.42D a Disclosure, Effective 2027-01-01 IFRS 19.73 a DisclosuredocumentationThe 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 [domain]; Financial assets]ifrs-fullNatureOfFinancialStatementsListlabelNature of financial statements

IAS 1 IAS 27.17 a Disclosure, Effective 2027-01-01 IFRS 19.238 a Disclosure, Effective 2027-01-01 IFRS 19.240 a Disclosure, Expiry date 2027-01-01 IAS 1.51 b Disclosure, IAS 27.16 a Disclosure IFRS18 IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, Effective 2027-01-01 IFRS 18.27 b Disclosure, Effective 2027-01-01 IFRS 19.128 b Disclosure, Effective 2027-01-01 IFRS 19.238 a Disclosure, Effective 2027-01-01 IFRS 19.240 a Disclosure commentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).ifrs-fullNatureOfFinancialStatementsDomainDomainlabelNature of financial statements [domain] IAS 1 IAS 27.17 a Disclosure, Effective 2027-01-01 IFRS 19.238 a Disclosure, Effective 2027-01-01 IFRS 19.240 a Disclosure, Expiry date 2027-01-01 IAS 1.51 b Disclosure, IAS 27.16 a Disclosure IFRS18 IAS 27.16 a Disclosure, Effective 2027-01-01 IFRS 18.27 b Disclosure, Effective 2027-01-01 IFRS 19.128 b Disclosure, Effective 2027-01-01 IFRS 19.238 a Disclosure, Effective 2027-01-01 IFRS 19.240 a Disclosure, IAS 27.17 a Disclosure documentationThis member stands for the nature of the reporting entity's financial statements. ifrs-fullNatureOfInterestInOtherEntitiesDomainDomainlabelNature of interest in other entities [domain]IAS 24.26 a Disclosure, Effective 2027-01-01 IFRS 19.233 a DisclosuredocumentationThis member stands for the nature of the reporting entity's interest in other entities.ifrs-fullNatureOfRelationshipWithGovernmentListlabelNature of relationship with governmentIAS 24.26 a Disclosure, Effective 2027-01-01 IFRS 19.233 a DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates the nature of government’s relationship with the reporting entity.ifrs-fullNatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposedTextlabelDescription of nature of risks and rewards of ownership to which entity is exposedIFRS 7.42D b Disclosure, Effective 2027-01-01 IFRS 19.73 b DisclosuredocumentationThe 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]ifrs-fullNetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchangedMonetary instant, creditlabelNet amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchangedIFRS 7.B11D c ExampledocumentationThe amount of contractual undiscounted cash flows in relation to net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged. [Refer: Swap contract [member]]

ifrs-fullNetAssetsLiabilitiesMonetary instant, debitlabelAssets (liabilities) IAS 1 IFRS 1.IG63 Example, Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 IFRS 1.IG63 Example, Effective 2027-01-01 IFRS 18.113 c Common practice netLabelNet assets (liabilities)documentationThe amount of assets less the amount of liabilities.ifrs-fullNetAssetsLiabilitiesAbstractlabelNet assets (liabilities) [abstract]ifrs-fullNetAssetValueMemberMemberlabelNet asset value [member]IFRS 13.93 d Example, IFRS 13.IE63 ExampledocumentationThis member stands for a valuation technique that compares the value of assets and liabilities.ifrs-fullNetCurrentAssetsLiabilitiesAbstractlabelNet current assets (liabilities) [abstract]ifrs-fullNetDebtMonetary instant, creditlabelNet debt IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of net debt of the entity.ifrs-fullNetDeferredTaxAssetsMonetary instant, debitlabelNet deferred tax assetsIAS 12.81 g (i) Common practicedocumentationThe amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities] ifrs-fullNetDeferredTaxAssetsAndLiabilitiesAbstractlabelNet deferred tax assets and liabilities [abstract]ifrs-fullNetDeferredTaxLiabilitiesMonetary instant, creditlabelNet deferred tax liabilitiesIAS 12.81 g (i) Common practicedocumentationThe amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]ifrs-fullNetDefinedBenefitLiabilityAssetAxisAxislabelNet defined benefit liability (asset) [axis]IAS 19.140 a Disclosure, Effective 2027-01-01 IFRS 19.206 a DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullNetDefinedBenefitLiabilityAssetDomainDomain [default]labelNet defined benefit liability (asset) [domain]IAS 19.140 a Disclosure, Effective 2027-01-01 IFRS 19.206 a DisclosuredocumentationThis member stands for the net defined benefit liability (asset). It also represents the standard value for the 'Net defined benefit liability (asset)' axis if no other member is used. [Refer: Net defined benefit liability (asset)] ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsMonetary instant, debitlabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsIFRS 7.13C e DisclosurenetLabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsdocumentationThe amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial assets, from the net amount of financial assets subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position.ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstractlabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionMonetary instant, debitlabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial positionIFRS 7.13C c DisclosurenetLabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial positiondocumentationThe net amount of financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial assets]

ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstractlabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsMonetary instant, creditlabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsIFRS 7.13C e DisclosurenetLabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsdocumentationThe amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial liabilities, from the net amount of financial liabilities subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position.ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstractlabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract] ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionMonetary instant, creditlabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial positionIFRS 7.13C c DisclosurenetLabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial positiondocumentationThe net amount of financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial liabilities]ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstractlabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]ifrs-fullNetFinancialResultAbstractlabel IFRS18Net financial result [abstract] ifrs-fullNetForeignExchangeGainMonetary duration, creditlabelNet foreign exchange gain IAS 1 IAS 21.52 a Common practice, Expiry date 2027-01-01 IAS 1.35 Common practice IFRS18 IAS 21.52 a Common practice commentaryGuidanceOnly use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item 'Foreign exchange gain (loss)' instead to tag net foreign exchange gains.documentationThe net gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]ifrs-fullNetForeignExchangeLossMonetary duration, debitlabelNet foreign exchange loss

IAS 1 IAS 21.52 a Common practice, Expiry date 2027-01-01 IAS 1.35 Common practice IFRS18 IAS 21.52 a Common practice commentaryGuidanceDo not use this line-item element for the statement of profit or loss. This element is used only to tag information in the notes. If no suitable element is included in the IFRS Accounting Taxonomy, an extension element needs to be created. The label of that extension element should reflect the category of the element in its label. Only use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item 'Foreign exchange gain (loss), operating', 'Foreign exchange gain (loss), investing' or 'Foreign exchange gain (loss), financing' instead to tag net foreign exchange losses. documentationThe net loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]ifrs-fullNetInvestmentInFinanceLeaseMonetary instant, debitlabelNet investment in finance leaseIFRS 16.94 Disclosure, Effective 2027-01-01 IFRS 19.122 b DisclosuretotalLabelNet investment in finance leasedocumentationThe gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying asset and (ii) the initial direct costs of the lessor. ifrs-fullNetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMemberMemberlabelNet liabilities or assets for remaining coverage excluding loss component [member]IFRS 17.100 a DisclosuredocumentationThis member stands for the net liabilities or assets for the remaining coverage component, excluding any loss component. A liability for remaining coverage is an entity’s obligation to: (a) investigate and pay valid claims under existing insurance contracts for insured events that have not yet occurred (ie the obligation that relates to the unexpired portion of the insurance coverage); and (b) pay amounts under existing insurance contracts that are not included in (a) and that relate to: (i) insurance contract services not yet provided (ie the obligations that relate to future provision of insurance contract services); or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that have not been transferred to the liability for incurred claims. [Refer: Insurance contracts [domain]; Loss component [member]]ifrs-fullNetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLossMonetary duration, creditlabel IAS1Net movement in deferred tax arising from regulatory deferral account balances related to profit or lossIFRS 14.24 Disclosure, IFRS 14.B12 b Disclosurelabel IFRS18Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss, income taxesdocumentation IAS1The amount of the net movement in deferred tax arising from regulatory deferral account balances related to profit or loss. [Refer: Deferred tax asset associated with regulatory deferral account balances; Deferred tax liability associated with regulatory deferral account balances; Profit (loss)]documentation IFRS18The amount of the net movement in deferred tax arising from regulatory deferral account balances related to profit or loss, in the income taxes category in the statement of profit or loss. [Refer: Deferred tax asset associated with regulatory deferral account balances; Deferred tax liability associated with regulatory deferral account balances; Profit (loss)]

ifrs-fullNetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLossMonetary duration, creditlabelNet movement in other regulatory deferral account balances related to profit or lossIFRS 14.25 Common practice, IFRS 14.IE5 Common practicedocumentationThe amount of the net movement in regulatory deferral account balances related to profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Net movement in regulatory deferral account balances related to profit or loss]ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstractlabelNet movement in regulatory deferral account balances related to other comprehensive income [abstract]ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossMonetary duration, creditlabelNet movement in regulatory deferral account balances related to profit or lossIFRS 14.23 Disclosure, IFRS 14.35 DisclosuretotalLabelTotal net movement in regulatory deferral account balances related to profit or lossdocumentationThe amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [domain]; Profit (loss)]ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstractlabelNet movement in regulatory deferral account balances related to profit or loss [abstract] ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxMonetary duration, creditlabelNet movement in regulatory deferral account balances related to profit or loss and net movement in related deferred taxIFRS 14.24 Disclosure, IFRS 14.B12 a DisclosuretotalLabelTotal net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred taxdocumentation IAS1The amount of the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss]documentation IFRS18The amount of the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss, income taxes]ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstractlabelNet movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract] ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterestsMonetary duration, creditlabelNet movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interestsIFRS 14.B25 DisclosuredocumentationThe amount of the net movement in regulatory deferral account balances related to profit or loss that is attributable to non-controlling interests. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Non-controlling interests]ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperationMonetary duration, creditlabelNet movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operationIFRS 14.25 DisclosuredocumentationThe amount of the net movement in regulatory deferral account balances related to profit or loss that are directly associated with a discontinued operation. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Discontinued operations [member]]ifrs-fullNetworkInfrastructureMemberMemberlabelNetwork infrastructure [member]IAS 16.37 Common practicedocumentationThis member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment]ifrs-fullNewIFRSsAxisAxislabelNew IFRSs [axis]IAS 8.30 b Disclosure, Effective 2027-01-01 IFRS 19.180 b DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-fullNewIFRSsDomainDomain [default]labelNew IFRSs [domain]IAS 8.30 b Disclosure, Effective 2027-01-01 IFRS 19.180 b Disclosuredocumentation IAS1This member stands for IFRSs that have been issued but are not yet effective. It also represents the standard value for the 'New IFRSs' axis if no other member is used. [Refer: IFRSs [member]]documentation IFRS18This member stands for IFRS Accounting Standards that have been issued but are not yet effective. It also represents the standard value for the 'New IFRSs' axis if no other member is used. [Refer: IFRSs [member]]ifrs-fullNewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationMonetary duration, creditlabelNew liabilities, contingent liabilities recognised in business combinationIFRS 3.B67 c Common practicedocumentationThe amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination]ifrs-fullNewOrAmendedIFRSStandardIsAppliedEarlyTrue/FalselabelNew or amended IFRS Accounting Standard is applied early IAS 1 Expiry date 2026-01-01 IAS 1.139U Disclosure, , Expiry date 2026-01-01 IAS 1.139W Disclosure, Expiry date 2026-01-01 IAS 7.65 Disclosure, Expiry date 2026-01-01 IFRS 1.39AK Disclosure, Expiry date 2026-01-01 IFRS 10.C1E Disclosure, Expiry date 2026-01-01 IFRS 16.C1D Disclosure, Expiry date 2026-01-01 IFRS 7.44LL Disclosure, Expiry date 2026-01-01 IFRS 7.44NN Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.13 a Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.13 b Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.14 Disclosure, Expiry date 2027-01-01 IAS 21.60L Disclosure, Expiry date 2027-01-01 IFRS 19.A1 Disclosure, Expiry date 2028-01-01 IFRS 9.7.1.15 Disclosure IFRS18 Expiry date 2026-01-01 IFRS 9.7.1.13 b Disclosure, Effective 2027-01-01 IFRS 18.C1 Disclosure, Expiry date 2026-01-01 IAS 7.65 Disclosure, Expiry date 2026-01-01 IFRS 1.39AK Disclosure, Expiry date 2026-01-01 IFRS 10.C1E Disclosure, Expiry date 2026-01-01 IFRS 16.C1D Disclosure, Expiry date 2026-01-01 IFRS 7.44LL Disclosure, Expiry date 2026-01-01 IFRS 7.44NN Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.13 a Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.14 Disclosure, Expiry date 2027-01-01 IAS 21.60L Disclosure, Expiry date 2027-01-01 IFRS 19.A1 Disclosure, Expiry date 2028-01-01 IFRS 9.7.1.15 Disclosure commentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentation IAS1Indicates (true false) whether a new or amended IFRS Standard is applied earlier than its effective date.documentation IFRS18Indicates (true false) whether a new or amended IFRS Accounting Standard is applied earlier than its effective date. ifrs-fullNewProvisionsOtherProvisionsMonetary duration, creditlabelNew provisions, other provisionsIAS 37.84 b Common practicedocumentationThe amount recognised for new other provisions. [Refer: Other provisions]ifrs-fullNewStandardsOrInterpretationsNotAppliedTrue/FalselabelNew standards or interpretations not appliedIAS 8.30 a Disclosure, Effective 2027-01-01 IFRS 19.180 a DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentation IAS1Indicates (true false) whether the entity has not applied a new IFRS that has been issued but is not yet effective.documentation IFRS18Indicates (true false) whether the entity has not applied a new IFRS Accounting Standard that has been issued but is not yet effective.ifrs-fullNineYearsBeforeReportingYearMemberMemberlabelNine years before reporting year [member]IFRS 17.130 DisclosuredocumentationThis member stands for a year that ended nine years before the end of the reporting year.ifrs-fullNominalAmountOfHedgingInstrumentDecimal instantlabelNominal amount of hedging instrumentIFRS 7.23B a Disclosure, IFRS 7.24A d Disclosure, Effective 2027-01-01 IFRS 19.60 d DisclosuredocumentationThe nominal amount of a hedging instrument. [Refer: Hedging instruments [domain]]

ifrs-fullNominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreAppliedMonetary instantlabelNominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are appliedIFRS 7.24H e Disclosure, Effective 2027-01-01 IFRS 19.63 e DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element.documentationThe nominal amount of the hedging instruments in hedging relationships to which the entity is applying the exceptions in the scope of the amendments for interest rate benchmark reform. [Refer: Nominal amount of hedging instrument]ifrs-fullNominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMonetary instantlabelNominal or principal amount of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit riskIFRS 7.24G c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentationThe nominal or principal amount of a financial instrument on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]]ifrs-fullNonadjustingEventsAfterReportingPeriodAxisAxislabelNon-adjusting events after reporting period [axis]IAS 10.21 Disclosure, Effective 2027-01-01 IFRS 19.190 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullNonadjustingEventsAfterReportingPeriodDomainDomain [default]labelNon-adjusting events after reporting period [domain]IAS 10.21 Disclosure, Effective 2027-01-01 IFRS 19.190 DisclosuredocumentationThis 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.

ifrs-fullNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueMonetary instant, debitlabelNon-cash assets declared for distribution to owners before financial statements authorised for issueIFRIC 17.17 b DisclosuredocumentationThe amount of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.ifrs-fullNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValueMonetary instant, debitlabelNon-cash assets declared for distribution to owners before financial statements authorised for issue, at fair valueIFRIC 17.17 c DisclosuredocumentationThe fair value of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: At fair value [member]; Non-cash assets declared for distribution to owners before financial statements authorised for issue]ifrs-fullNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateralMonetary instant, debitlabelNon-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateralIFRS 9.3.2.23 a DisclosuredocumentationThe 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.ifrs-fullNoncashEffectOfBusinessCombinationsSupplierFinanceArrangementsMonetary duration, creditlabelNon-cash effect of business combinations, supplier finance arrangementsIAS 7.44H c Example, Effective 2027-01-01 IFRS 19.168 c ExampledocumentationThe amount of non-cash effects of business combinations on financial liabilities that are part of a supplier finance arrangement. ifrs-fullNoncashEffectOfExchangeDifferencesSupplierFinanceArrangementsMonetary duration, creditlabelNon-cash effect of exchange differences, supplier finance arrangementsIAS 7.44H c Example, Effective 2027-01-01 IFRS 19.168 c ExampledocumentationThe amount of non-cash effects of exchange differences on financial liabilities that are part of a supplier finance arrangement.ifrs-fullNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDateMonetary instant, creditlabelNon-controlling interest in acquiree recognised at acquisition dateIFRS 3.B64 o (i) Disclosure, Effective 2027-01-01 IFRS 19.35 j (i) DisclosuredocumentationThe amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Total for all business combinations [member]]ifrs-fullNoncontrollingInterestsMonetary instant, creditlabelNon-controlling interests IAS 1 IFRS 10.22 Disclosure, IFRS 12.12 f Disclosure, Expiry date 2027-01-01 IAS 1.54 q Disclosure

IFRS18 IFRS 10.22 Disclosure, IFRS 12.12 f Disclosure, Effective 2027-01-01 IFRS 18.104 a Disclosure documentationThe amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Total for all subsidiaries [member]]ifrs-fullNoncontrollingInterestsMemberMemberlabelNon-controlling interests [member] IAS 1 Expiry date 2027-01-01 IAS 1.106 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 Disclosure documentationThis member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent. ifrs-fullNoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesMonetary instant, creditlabelNon-current accruals and non-current deferred income including non-current contract liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 Common practice totalLabelTotal non-current accruals and non-current deferred income including non-current contract liabilitiesdocumentationThe amount of non-current accruals and non-current deferred income including non-current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]ifrs-fullNoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstractlabelNon-current accruals and non-current deferred income including non-current contract liabilities [abstract]ifrs-fullNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsMonetary instant, debitlabelNon-current accrued income including non-current contract assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 Common practice totalLabelTotal non-current accrued income including non-current contract assetsdocumentationThe amount of non-current accrued income including non-current contract assets. [Refer: Accrued income including contract assets] ifrs-fullNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstractlabelNon-current accrued income including non-current contract assets [abstract]ifrs-fullNoncurrentAccruedIncomeOtherThanNoncurrentContractAssetsMonetary instant, debitlabelNon-current accrued income other than non-current contract assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current accrued income other than non-current contract assets. [Refer: Accrued income other than contract assets]ifrs-fullNoncurrentAdvancesMonetary instant, creditlabelNon-current advances received, representing non-current contract liabilities for performance obligations satisfied at point in time IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice

IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of non-current advances received representing non-current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time] ifrs-fullNoncurrentAssetsMonetary instant, debitlabelNon-current assets IAS 1 IFRS 12.B10 b Example, IFRS 12.B12 b (ii) Disclosure, , Expiry date 2027-01-01 IAS 1.66 Disclosure IFRS18 IFRS 12.B10 b Example, Effective 2027-01-01 IFRS 18.100 Disclosure, IFRS 12.B12 b (ii) Disclosure totalLabelTotal non-current assetsdocumentationThe amount of assets that do not meet the definition of current assets. [Refer: Current assets]ifrs-fullNoncurrentAssetsAbstractlabelNon-current assets [abstract]ifrs-fullNoncurrentAssetsHeldForSaleMemberMemberlabelNon-current assets held for sale [member]IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 5.38 Common practicedocumentationThis member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMonetary instant, debitlabelNon-current assets or disposal groups classified as held for distribution to ownersIFRS 5.38 Disclosure, IFRS 5.5A DisclosuredocumentationThe amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets]ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMonetary instant, debitlabelNon-current assets or disposal groups classified as held for saleIFRS 5.38 DisclosuredocumentationThe amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]] ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMemberMemberlabelNon-current assets or disposal groups classified as held for sale [member]IAS 36.127 Common practicedocumentationThis member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Non-current assets held for sale [member]]ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersMonetary instant, debitlabelNon-current assets or disposal groups classified as held for sale or as held for distribution to owners IAS 1 Expiry date 2027-01-01 IAS 1.54 j Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 l Disclosure totalLabelTotal non-current assets or disposal groups classified as held for sale or as held for distribution to ownersdocumentationThe amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups classified as held for sale]ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstractlabelNon-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]ifrs-fullNoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContractsMonetary instant, debitlabelNon-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contractsIFRS 8.33 b DisclosuredocumentationThe amount of non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Classes of financial instruments [domain]; Non-current assets]

ifrs-fullNoncurrentAssetsRecognisedAsOfAcquisitionDateMonetary instant, debitlabelNon-current assets recognised as of acquisition dateIFRS 3.B64 i Common practicedocumentationThe amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Non-current assets; Total for all business combinations [member]]ifrs-fullNoncurrentBiologicalAssetsMonetary instant, debitlabelNon-current biological assets IAS 1 Expiry date 2027-01-01 IAS 1.54 f Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 h Disclosure documentationThe amount of non-current biological assets. [Refer: Biological assets]ifrs-fullNoncurrentBiologicalAssetsMemberMemberlabelNon-current biological assets [member]IAS 41.50 Common practicedocumentationThis member stands for non-current biological assets. [Refer: Biological assets]ifrs-fullNoncurrentContractAssetsMonetary instant, debitlabelNon-current contract assetsIFRS 15.105 DisclosuredocumentationThe amount of non-current contract assets. [Refer: Contract assets]ifrs-fullNoncurrentContractLiabilitiesMonetary instant, creditlabelNon-current contract liabilitiesIFRS 15.105 DisclosuretotalLabelTotal non-current contract liabilitiesdocumentationThe amount of non-current contract liabilities. [Refer: Contract liabilities]ifrs-fullNoncurrentContractLiabilitiesAbstractlabelNon-current contract liabilities [abstract] ifrs-fullNoncurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTimeMonetary instant, creditlabelNon-current contract liabilities for performance obligations satisfied over time IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time]ifrs-fullNoncurrentDebtInstrumentsIssuedMonetary instant, creditlabelNon-current debt instruments issued IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current debt instruments issued. [Refer: Debt instruments issued]ifrs-fullNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesMonetary instant, creditlabelNon-current deferred income including non-current contract liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice totalLabelTotal non-current deferred income including non-current contract liabilitiesdocumentationThe amount of non-current deferred income including non-current contract liabilities. [Refer: Deferred income including contract liabilities]ifrs-fullNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstractlabelNon-current deferred income including non-current contract liabilities [abstract]

ifrs-fullNoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilitiesMonetary instant, creditlabelNon-current deferred income other than non-current contract liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current deferred income other than non-current contract liabilities. [Refer: Deferred income other than contract liabilities]ifrs-fullNoncurrentDepositsFromCustomersMonetary instant, creditlabelNon-current deposits from customers IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current deposits from customers. [Refer: Deposits from customers]ifrs-fullNoncurrentDerivativeFinancialAssetsMonetary instant, debitlabelNon-current derivative financial assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current derivative financial assets. [Refer: Derivative financial assets]ifrs-fullNoncurrentDerivativeFinancialLiabilitiesMonetary instant, creditlabelNon-current derivative financial liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities] ifrs-fullNoncurrentDividendPayablesMonetary instant, creditlabelNon-current dividend payables IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current dividend payables. [Refer: Dividend payables]ifrs-fullNoncurrentExciseTaxPayablesMonetary instant, creditlabelNon-current excise tax payables IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of non-current excise tax payables. [Refer: Excise tax payables]ifrs-fullNoncurrentFinanceLeaseReceivablesMonetary instant, debitlabelNon-current finance lease receivables IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current finance lease receivables. [Refer: Finance lease receivables]ifrs-fullNoncurrentFinancialAssetsMonetary instant, debitlabelNon-current financial assetsIFRS 7.25 DisclosuretotalLabelTotal non-current financial assetsdocumentationThe amount of non-current financial assets. [Refer: Financial assets]ifrs-fullNoncurrentFinancialAssetsAtAmortisedCostMonetary instant, debitlabelNon-current financial assets at amortised costIFRS 7.8 f Disclosure, Effective 2027-01-01 IFRS 19.44 c DisclosuredocumentationThe amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeMonetary instant, debitlabelNon-current financial assets at fair value through other comprehensive incomeIFRS 7.8 h Disclosure, Effective 2027-01-01 IFRS 19.44 e DisclosuretotalLabelTotal non-current financial assets at fair value through other comprehensive incomedocumentationThe amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstractlabelNon-current financial assets at fair value through other comprehensive income [abstract]ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMonetary instant, debitlabelNon-current financial assets at fair value through profit or lossIFRS 7.8 a Disclosure, Effective 2027-01-01 IFRS 19.44 a DisclosuretotalLabelTotal non-current financial assets at fair value through profit or lossdocumentationThe amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstractlabelNon-current financial assets at fair value through profit or loss [abstract]ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingMonetary instant, debitlabelNon-current financial assets at fair value through profit or loss, classified as held for trading

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current financial assets that are measured at fair value through profit or loss and that are classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading] ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionMonetary instant, debitlabelNon-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyIFRS 7.8 a DisclosuredocumentationThe amount of non-current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueMonetary instant, debitlabelNon-current financial assets at fair value through profit or loss, mandatorily measured at fair valueIFRS 7.8 a DisclosuredocumentationThe amount of non-current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsMonetary instant, debitlabelNon-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instrumentsIFRS 7.8 a DisclosuredocumentationThe amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments] ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesMonetary instant, debitlabelNon-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilitiesIFRS 7.8 a DisclosuredocumentationThe amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]ifrs-fullNoncurrentFinancialAssetsAvailableforsaleMonetary instant, debitlabelNon-current financial assets available-for-saleExpired 2023-01-01 IFRS 7.8 d DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets]ifrs-fullNoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMonetary instant, debitlabelNon-current financial assets measured at fair value through other comprehensive incomeIFRS 7.8 h Disclosure, Effective 2027-01-01 IFRS 19.44 e (i) DisclosuredocumentationThe amount of non-current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]ifrs-fullNoncurrentFinancialLiabilitiesMonetary instant, creditlabelNon-current financial liabilitiesIFRS 7.25 DisclosuretotalLabelTotal non-current financial liabilitiesdocumentationThe amount of non-current financial liabilities. [Refer: Financial liabilities]

ifrs-fullNoncurrentFinancialLiabilitiesAtAmortisedCostMonetary instant, creditlabelNon-current financial liabilities at amortised costIFRS 7.8 g Disclosure, Effective 2027-01-01 IFRS 19.44 d DisclosuredocumentationThe amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossMonetary instant, creditlabelNon-current financial liabilities at fair value through profit or lossIFRS 7.8 e Disclosure, Effective 2027-01-01 IFRS 19.44 b DisclosuretotalLabelTotal non-current financial liabilities at fair value through profit or lossdocumentationThe amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractlabelNon-current financial liabilities at fair value through profit or loss [abstract]ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingMonetary instant, creditlabelNon-current financial liabilities at fair value through profit or loss, classified as held for tradingIFRS 7.8 e Disclosure, Effective 2027-01-01 IFRS 19.44 b (ii) DisclosuredocumentationThe amount of non-current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Non-current financial liabilities at fair value through profit or loss]ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionMonetary instant, creditlabelNon-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyIFRS 7.8 e Disclosure, Effective 2027-01-01 IFRS 19.44 b (i) DisclosuredocumentationThe amount of non-current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-fullNoncurrentGovernmentGrantsMonetary instant, creditlabelNon-current government grants IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Government grants]ifrs-fullNoncurrentHeldtomaturityInvestmentsMonetary instant, debitlabelNon-current held-to-maturity investmentsExpired 2023-01-01 IFRS 7.8 b DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments]ifrs-fullNoncurrentInterestPayableMonetary instant, creditlabelNon-current interest payable IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice

IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of non-current interest payable. [Refer: Interest payable]ifrs-fullNoncurrentInterestReceivableMonetary instant, debitlabelNon-current interest receivable IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of non-current interest receivable. [Refer: Interest receivable]ifrs-fullNoncurrentInventoriesMonetary instant, debitlabelNon-current inventories IAS 1 Expiry date 2027-01-01 IAS 1.54 g Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 i Disclosure documentationThe amount of non-current inventories. [Refer: Inventories] ifrs-fullNoncurrentInventoriesArisingFromExtractiveActivitiesAbstractlabelNon-current inventories arising from extractive activities [abstract]ifrs-fullNoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeMonetary instant, debitlabelNon-current investments in equity instruments designated at fair value through other comprehensive incomeIFRS 7.8 h Disclosure, Effective 2027-01-01 IFRS 19.44 e (ii) DisclosuredocumentationThe amount of non-current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]ifrs-fullNoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodMonetary instant, debitlabelNon-current investments other than investments accounted for using equity method IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Non-current assets; Investments other than investments accounted for using equity method]ifrs-fullNoncurrentLeaseLiabilitiesMonetary instant, creditlabelNon-current lease liabilitiesIFRS 16.47 b DisclosuredocumentationThe amount of non-current lease liabilities. [Refer: Lease liabilities]ifrs-fullNoncurrentLeasePrepaymentsMonetary instant, debitlabelNon-current lease prepayments IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current prepayments for leases. [Refer: Non-current prepayments] ifrs-fullNoncurrentLiabilitiesMonetary instant, creditlabelNon-current liabilities IAS 1 IFRS 12.B10 b Example, IFRS 12.B12 b (iv) Disclosure, Expiry date 2027-01-01 IAS 1.69 Disclosure IFRS18 IFRS 12.B10 b Example, Effective 2027-01-01 IFRS 18.102 Disclosure, IFRS 12.B12 b (iv) Disclosure totalLabelTotal non-current liabilitiesdocumentationThe amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]ifrs-fullNoncurrentLiabilitiesAbstractlabelNon-current liabilities [abstract]ifrs-fullNoncurrentLiabilitiesRecognisedAsOfAcquisitionDate(Monetary) instant, creditlabelNon-current liabilities recognised as of acquisition dateIFRS 3.B64 i Common practicenegatedLabelNon-current liabilities recognised as of acquisition datedocumentationThe amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Non-current liabilities; Total for all business combinations [member]]ifrs-fullNoncurrentLiabilitiesWithCovenantsMemberMemberlabelNon-current Liabilities with Covenants [member]Expiry date 2026-01-01 IAS 1.139W DisclosuredocumentationThis member stands for Noncurrent Liabilities with Covenants (Amendments to IAS 1) issued in October 2022.ifrs-fullNoncurrentLoansAndReceivablesMonetary instant, debitlabelNon-current loans and receivablesExpired 2023-01-01 IFRS 7.8 c DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of non-current loans and receivables. [Refer: Loans and receivables]

ifrs-fullNoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateralMonetary instant, debitlabelNon-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateralIFRS 9.3.2.23 a DisclosuredocumentationThe 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.ifrs-fullNoncurrentOreStockpilesMonetary instant, debitlabelNon-current ore stockpilesIAS 2.37 Common practicedocumentationA classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories]ifrs-fullNoncurrentPayablesMonetary instant, creditlabelTrade and other non-current payables IAS 1 Expiry date 2027-01-01 IAS 1.54 k Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 m Disclosure totalLabelTotal trade and other non-current payablesdocumentationThe amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]ifrs-fullNoncurrentPayablesAbstractlabelTrade and other non-current payables [abstract]ifrs-fullNoncurrentPayablesForPurchaseOfEnergyMonetary instant, creditlabelNon-current payables for purchase of energy IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy] ifrs-fullNoncurrentPayablesForPurchaseOfNoncurrentAssetsMonetary instant, creditlabelNon-current payables for purchase of non-current assets IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]ifrs-fullNoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTaxMonetary instant, creditlabelNon-current payables on social security and taxes other than income tax IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of non-current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]ifrs-fullNoncurrentPayablesToRelatedPartiesMonetary instant, creditlabelNon-current payables to related parties IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of non-current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties]ifrs-fullNoncurrentPayablesToTradeSuppliersMonetary instant, creditlabelNon-current trade payables IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice

documentationThe non-current amount of payment due to suppliers for goods and services used in the entity's business. [Refer: Trade payables] ifrs-fullNoncurrentPortionOfNoncurrentBondsIssuedMonetary instant, creditlabelNon-current portion of non-current bonds issued IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe non-current portion of non-current bonds issued. [Refer: Bonds issued]ifrs-fullNoncurrentPortionOfNoncurrentBorrowingsByTypeAbstractlabelNon-current portion of non-current borrowings, by type [abstract]ifrs-fullNoncurrentPortionOfNoncurrentCommercialPapersIssuedMonetary instant, creditlabelNon-current portion of non-current commercial papers issued IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued]ifrs-fullNoncurrentPortionOfNoncurrentLoansReceivedMonetary instant, creditlabelNon-current portion of non-current loans received IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe non-current portion of non-current loans received. [Refer: Loans received]ifrs-fullNoncurrentPortionOfNoncurrentNotesAndDebenturesIssuedMonetary instant, creditlabelNon-current portion of non-current notes and debentures issued IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued] ifrs-fullNoncurrentPortionOfNoncurrentSecuredBankLoansReceivedMonetary instant, creditlabelNon-current portion of non-current secured bank loans received IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received]ifrs-fullNoncurrentPortionOfNoncurrentUnsecuredBankLoansReceivedMonetary instant, creditlabelNon-current portion of non-current unsecured bank loans received IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]ifrs-fullNoncurrentPortionOfOtherNoncurrentBorrowingsMonetary instant, creditlabelNon-current portion of other non-current borrowings IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe non-current portion of non-current other borrowings. [Refer: Other borrowings]ifrs-fullNoncurrentPrepaymentsMonetary instant, debitlabelNon-current prepayments IAS 1 Effective 2027-01-01 IFRS 19.B9 b Example, Expiry date 2027-01-01 IAS 1.78 b Example IFRS18

Effective 2027-01-01 IFRS 18.B111 b Example documentationThe amount of non-current prepayments. [Refer: Prepayments] ifrs-fullNoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsMonetary instant, debitlabelNon-current prepayments and non-current accrued income including non-current contract assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice totalLabelTotal non-current prepayments and non-current accrued income including non-current contract assetsdocumentationThe amount of non-current prepayments and non-current accrued income including non-current contract assets. [Refer: Prepayments; Accrued income including contract assets]ifrs-fullNoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstractlabelNon-current prepayments and non-current accrued income including non-current contract assets [abstract]ifrs-fullNoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssetsMonetary instant, debitlabelNon-current prepayments and non-current accrued income other than non-current contract assets IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice totalLabelTotal non-current prepayments and non-current accrued income other than non-current contract assetsdocumentationThe amount of non-current prepayments and non-current accrued income, other than non-current contract assets. [Refer: Prepayments; Accrued income other than contract assets]ifrs-fullNoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssetsAbstractlabelNon-current prepayments and non-current accrued income other than non-current contract assets [abstract] ifrs-fullNoncurrentProgrammingAssetsMonetary instant, debitlabelNon-current programming assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current programming assets. [Refer: Programming assets]ifrs-fullNoncurrentProvisionsMonetary instant, creditlabelNon-current provisions IAS 1 Expiry date 2027-01-01 IAS 1.54 l Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 n Disclosure totalLabelTotal non-current provisionsdocumentationThe amount of non-current provisions, including provisions for employee benefits. [Refer: Provisions]ifrs-fullNoncurrentProvisionsAbstractlabelNon-current provisions [abstract]ifrs-fullNoncurrentProvisionsForEmployeeBenefitsMonetary instant, creditlabelNon-current provisions for employee benefits IAS 1 Expiry date 2027-01-01 IAS 1.78 d Disclosure, Effective 2027-01-01 IFRS 19.B9 e Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B111 e Disclosure documentationThe amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]

ifrs-fullNoncurrentReceivablesMonetary instant, debitlabelTrade and other non-current receivables IAS 1 Expiry date 2027-01-01 IAS 1.54 h Disclosure, Effective 2027-01-01 IFRS 19.B9 b Disclosure, Expiry date 2027-01-01 IAS 1.78 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B111 b Disclosure, Effective 2027-01-01 IFRS 18.103 j Disclosure totalLabelTotal trade and other non-current receivablesdocumentationThe amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables]ifrs-fullNoncurrentReceivablesAbstractlabelTrade and other non-current receivables [abstract]ifrs-fullNoncurrentReceivablesDueFromAssociatesMonetary instant, debitlabelNon-current receivables due from associates IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of non-current receivables due from associates. [Refer: Total for all associates [member]]ifrs-fullNoncurrentReceivablesDueFromJointVenturesMonetary instant, debitlabelNon-current receivables due from joint ventures IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of non-current receivables due from joint ventures. [Refer: Total for all joint ventures [member]] ifrs-fullNoncurrentReceivablesDueFromRelatedPartiesMonetary instant, debitlabelNon-current receivables due from related parties IAS 1 Expiry date 2027-01-01 IAS 1.78 b Example, Effective 2027-01-01 IFRS 19.B9 b Example IFRS18 Effective 2027-01-01 IFRS 18.B111 b Example documentationThe amount of non-current receivables due from related parties. [Refer: Total for all related parties [member]]ifrs-fullNoncurrentReceivablesFromContractsWithCustomersMonetary instant, debitlabelNon-current receivables from contracts with customersIFRS 15.105 DisclosuredocumentationThe amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers]ifrs-fullNoncurrentReceivablesFromRentalOfPropertiesMonetary instant, debitlabelNon-current receivables from rental of properties IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties]ifrs-fullNoncurrentReceivablesFromSaleOfPropertiesMonetary instant, debitlabelNon-current receivables from sale of properties IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties]ifrs-fullNoncurrentReceivablesFromTaxesOtherThanIncomeTaxMonetary instant, debitlabelNon-current receivables from taxes other than income tax IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice

documentationThe amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax] ifrs-fullNoncurrentRecognisedAssetsDefinedBenefitPlanMonetary instant, debitlabelNon-current net defined benefit asset IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current net defined benefit asset. [Refer: Net defined benefit asset]ifrs-fullNoncurrentRecognisedLiabilitiesDefinedBenefitPlanMonetary instant, creditlabelNon-current net defined benefit liability IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]ifrs-fullNoncurrentRefundsProvisionMonetary instant, creditlabelNon-current refunds provisionIAS 37.87 Example, IAS 37 - Example 4 Refunds policy ExampledocumentationThe amount of non-current provision for refunds. [Refer: Refunds provision]ifrs-fullNoncurrentRestrictedCashAndCashEquivalentsMonetary instant, debitlabelNon-current restricted cash and cash equivalents IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]ifrs-fullNoncurrentRetentionPayablesMonetary instant, creditlabelNon-current retention payables IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of non-current retention payables. [Refer: Retention payables] ifrs-fullNoncurrentTradeReceivablesMonetary instant, debitlabelNon-current trade receivables IAS 1 Effective 2027-01-01 IFRS 19.B9 b Example, Expiry date 2027-01-01 IAS 1.78 b Example IFRS18 Effective 2027-01-01 IFRS 18.B111 b Example documentationThe amount of non-current trade receivables. [Refer: Trade receivables]ifrs-fullNoncurrentValueAddedTaxPayablesMonetary instant, creditlabelNon-current value added tax payables IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of non-current value added tax payables. [Refer: Value added tax payables]ifrs-fullNoncurrentValueAddedTaxReceivablesMonetary instant, debitlabelNon-current value added tax receivables IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of non-current value added tax receivables. [Refer: Value added tax receivables]ifrs-fullNoncurrentWarrantLiabilityMonetary instant, creditlabelNon-current warrant liability IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current warrant liabilities. [Refer: Warrant liability] ifrs-fullNonderivativeFinancialLiabilitiesUndiscountedCashFlowsMonetary instant, creditlabelNon-derivative financial liabilities, undiscounted cash flowsIFRS 7.39 a Disclosure, Effective 2027-01-01 IFRS 19.72 a DisclosuredocumentationThe amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities.ifrs-fullNondisclosureOfInformationRegardingContingentAssetTrue/FalselabelNon-disclosure of information regarding contingent assetIAS 37.92 Disclosure, Effective 2027-01-01 IFRS 19.262 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether 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.ifrs-fullNondisclosureOfInformationRegardingContingentLiabilityTrue/FalselabelNon-disclosure of information regarding contingent liabilityIAS 37.92 Disclosure, Effective 2027-01-01 IFRS 19.262 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether required information relating to a contingent liability is not disclosed by the entity.

ifrs-fullNondisclosureOfInformationRegardingProvisionTrue/FalselabelNon-disclosure of information regarding provisionIAS 37.92 Disclosure, Effective 2027-01-01 IFRS 19.262 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether required information relating to a provision is not disclosed by the entity.ifrs-fullNongovernmentCustomersMemberMemberlabelNon-government customers [member]IFRS 15.B89 c Example, Effective 2027-01-01 IFRS 19.103 c ExampledocumentationThis member stands for non-government customers. [Refer: Government [member]]ifrs-fullNonrecurringFairValueMeasurementMemberMemberlabelNon-recurring fair value measurement [member]IFRS 13.93 a Disclosure, Effective 2027-01-01 IFRS 19.95 a Disclosuredocumentation IAS1This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]]documentation IFRS18This member stands for fair value measurements which other IFRS Accounting Standards require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]] ifrs-fullNonsubscriptionCirculationRevenueMonetary duration, creditlabel IAS1Non-subscription circulation revenue IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Non-subscription circulation revenue, operatingdocumentation IAS1The amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue]documentation IFRS18The amount of circulation revenue that is not derived from subscriptions, in the operating category in the statement of profit or loss. [Refer: Revenue, operating; Circulation revenue, operating]ifrs-fullNotAllConsiderationFromContractsWithCustomersIsIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTrue/FalselabelNot all consideration from contracts with customers is included in disclosure of transaction price allocated to remaining performance obligationsIFRS 15.122 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations.ifrs-fullNotesAndDebenturesIssuedMonetary instant, creditlabelNotes and debentures issued IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice

documentationThe amount of notes and debentures issued by the entity.ifrs-fullNotesAndOtherExplanatoryInformationAbstractlabelNotes and other explanatory information [abstract] ifrs-fullNotInternallyGeneratedMemberMemberlabelNot internally generated [member]IAS 38.118 Disclosure, Effective 2027-01-01 IFRS 19.263 DisclosuredocumentationThis member stands for items that have not been internally generated by the entity.ifrs-fullNotionalAmountMonetary instantlabelNotional amount IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe nominal or face amount of a financial instrument, used to calculate payments made on that instrument. ifrs-fullNotLaterThanOneMonthMemberMemberlabelNot later than one month [member]IFRS 7.B11 a Example, IFRS 7.B35 a Example, IFRS 7.IG31A ExampledocumentationThis member stands for a time band of not later than one month.ifrs-fullNotLaterThanOneYearMemberMemberlabelNot later than one year [member] IAS 1 IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, Effective 2027-01-01 IFRS 19.122 a (i) Disclosure, Effective 2027-01-01 IFRS 19.124 a Disclosure, Expiry date 2027-01-01 IAS 1.61 a Disclosure, IFRS 17.132 b Disclosure IFRS18 IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, Effective 2027-01-01 IFRS 18.97 a Disclosure, Effective 2027-01-01 IFRS 19.122 a (i) Disclosure, Effective 2027-01-01 IFRS 19.124 a Disclosure documentationThis member stands for a time band of not later than one year.

ifrs-fullNotLaterThanThreeMonthsMemberMemberlabelNot later than three months [member] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for a time band of not later than three months.ifrs-fullNotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMemberMemberlabelNot measured at fair value in statement of financial position but for which fair value is disclosed [member]IFRS 13.97 DisclosuredocumentationThis member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]]ifrs-fullNumberAndAverageNumberOfEmployeesAbstractlabelNumber and average number of employees [abstract]ifrs-fullNumberOfDaysBetweenInvoiceDateAndPaymentDueDateForFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsDurationlabelNumber of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangementsIAS 7.44H b (iii) Disclosure, Effective 2027-01-01 IFRS 19.168 b (iii) DisclosureperiodStartLabelNumber of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements at beginning of periodperiodEndLabelNumber of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements at end of perioddocumentationThe number of days between invoice date and payment due date for financial liabilities that are part of a supplier finance arrangement. ifrs-fullNumberOfDaysBetweenInvoiceDateAndPaymentDueDateForTradePayablesThatAreNotPartOfSupplierFinanceArrangementsDurationlabelNumber of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangementsIAS 7.44H b (iii) Disclosure, Effective 2027-01-01 IFRS 19.168 b (iii) DisclosureperiodStartLabelNumber of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements at beginning of periodperiodEndLabelNumber of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements at end of perioddocumentationThe number of days between invoice date and payment due date for comparable trade payables that are not part of a supplier finance arrangement.ifrs-fullNumberOfEmployeesDecimal instantlabelNumber of employees IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe number of personnel employed by the entity at a date.ifrs-fullNumberOfInstrumentsGrantedInSharebasedPaymentArrangementDecimal durationlabelNumber of instruments granted in share-based payment arrangementIFRS 2.45 a Example, IFRS 2.IG23 Example, Effective 2027-01-01 IFRS 19.31 a ExampledocumentationThe number of instruments granted in share-based payment arrangement.ifrs-fullNumberOfInstrumentsOrInterestsIssuedOrIssuableDecimal instantlabelNumber of instruments or interests issued or issuableIFRS 3.B64 f (iv) DisclosuredocumentationThe number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination.

ifrs-fullNumberOfInstrumentsOtherEquityInstrumentsGrantedDecimal durationlabelNumber of other equity instruments granted in share-based payment arrangementIFRS 2.45 Common practice, IFRS 2.47 b DisclosuredocumentationThe number of other equity instruments (ie other than share options) granted in a share-based payment arrangement.ifrs-fullNumberOfInstrumentsThatAreAntidilutiveInPeriodPresentedDecimal durationlabelNumber of instruments that are antidilutive in period presentedIAS 33.70 c DisclosuredocumentationNumber of (units of) instruments that are antidilutive in the period presented.ifrs-fullNumberOfLivingAnimalsDecimal instantlabelNumber of living animalsIAS 41.46 b (i) Common practicedocumentationThe number of entity's living animals.ifrs-fullNumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangementDecimal instantlabelNumber of other equity instruments exercisable in share-based payment arrangementIFRS 2.45 Common practicedocumentationThe number of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement.ifrs-fullNumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangementDecimal durationlabelNumber of other equity instruments exercised or vested in share-based payment arrangementIFRS 2.45 Common practicedocumentationThe number of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement.ifrs-fullNumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangementDecimal durationlabelNumber of other equity instruments expired in share-based payment arrangementIFRS 2.45 Common practicedocumentationThe number of other equity instruments (ie other than share options) expired in a share-based payment arrangement.ifrs-fullNumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangementDecimal durationlabelNumber of other equity instruments forfeited in share-based payment arrangementIFRS 2.45 Common practicedocumentationThe number of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. ifrs-fullNumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangementDecimal instantlabelNumber of other equity instruments outstanding in share-based payment arrangementIFRS 2.45 Common practiceperiodStartLabelNumber of other equity instruments outstanding in share-based payment arrangement at beginning of periodperiodEndLabelNumber of other equity instruments outstanding in share-based payment arrangement at end of perioddocumentationThe number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement.ifrs-fullNumberOfOtherParticipantsOfRetirementBenefitPlanDecimal durationlabelNumber of other participants of retirement benefit planIAS 26.36 b DisclosuredocumentationThe number of other participants in a retirement benefit plan.ifrs-fullNumberOfOutstandingShareOptionsDecimal instantlabelNumber of share options outstanding in share-based payment arrangementIFRS 2.45 b (i) Disclosure, IFRS 2.45 b (vi) Disclosure, IFRS 2.45 d Disclosure, Effective 2027-01-01 IFRS 19.31 b (i) Disclosure, Effective 2027-01-01 IFRS 19.31 b (vi) DisclosureperiodStartLabelNumber of share options outstanding in share-based payment arrangement at beginning of periodperiodEndLabelNumber of share options outstanding in share-based payment arrangement at end of perioddocumentationThe number of share options outstanding in a share-based payment arrangement.ifrs-fullNumberOfParticipantsOfRetirementBenefitPlanReceivingBenefitsDecimal durationlabelNumber of participants of retirement benefit plan receiving benefitsIAS 26.36 b DisclosuredocumentationThe number of participants in a retirement benefit plan receiving benefits.ifrs-fullNumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresentedShareslabelNumber of potential ordinary shares that are antidilutive in period presentedIAS 33.70 c Common practicedocumentationNumber of potential ordinary shares that are antidilutive in the period presented.

ifrs-fullNumberOfShareOptionsExercisableInSharebasedPaymentArrangementDecimal instantlabelNumber of share options exercisable in share-based payment arrangementIFRS 2.45 b (vii) Disclosure, Effective 2027-01-01 IFRS 19.31 b (vii) DisclosuredocumentationThe number of share options exercisable in a share-based payment arrangement.ifrs-fullNumberOfShareOptionsExercisedInSharebasedPaymentArrangementDecimal durationlabelNumber of share options exercised in share-based payment arrangementIFRS 2.45 b (iv) Disclosure, Effective 2027-01-01 IFRS 19.31 b (iv) DisclosuredocumentationThe number of share options exercised in a share-based payment arrangement.ifrs-fullNumberOfShareOptionsExpiredInSharebasedPaymentArrangementDecimal durationlabelNumber of share options expired in share-based payment arrangementIFRS 2.45 b (v) Disclosure, Effective 2027-01-01 IFRS 19.31 b (v) DisclosuredocumentationThe number of share options expired in a share-based payment arrangement.ifrs-fullNumberOfShareOptionsForfeitedInSharebasedPaymentArrangementDecimal durationlabelNumber of share options forfeited in share-based payment arrangementIFRS 2.45 b (iii) Disclosure, Effective 2027-01-01 IFRS 19.31 b (iii) DisclosuredocumentationThe number of share options forfeited in a share-based payment arrangement.ifrs-fullNumberOfShareOptionsGrantedInSharebasedPaymentArrangementDecimal durationlabelNumber of share options granted in share-based payment arrangementIFRS 2.45 b (ii) Disclosure, Effective 2027-01-01 IFRS 19.31 b (ii) DisclosuredocumentationThe number of share options granted in a share-based payment arrangement.ifrs-fullNumberOfSharesAuthorisedShareslabelNumber of shares authorised IAS 1 Expiry date 2027-01-01 IAS 1.79 a (i) Disclosure, Effective 2027-01-01 IFRS 19.B10 a (i) Disclosure IFRS18 Effective 2027-01-01 IFRS 18.130 a (i) Disclosure, Effective 2027-01-01 IFRS 19.160 a (i) Disclosure documentationThe number of shares authorised. ifrs-fullNumberOfSharesIssuedShareslabelNumber of shares issued IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice totalLabelTotal number of shares issueddocumentationThe number of shares issued by the entity.ifrs-fullNumberOfSharesIssuedAbstractlabelNumber of shares issued [abstract]ifrs-fullNumberOfSharesIssuedAndFullyPaidShareslabelNumber of shares issued and fully paid IAS 1 Expiry date 2027-01-01 IAS 1.79 a (ii) Disclosure, Effective 2027-01-01 IFRS 19.B10 a (ii) Disclosure IFRS18 Effective 2027-01-01 IFRS 18.130 a (ii) Disclosure, Effective 2027-01-01 IFRS 19.160 a (ii) Disclosure documentationThe number of shares issued by the entity, for which full payment has been received.ifrs-fullNumberOfSharesIssuedButNotFullyPaidShareslabelNumber of shares issued but not fully paid IAS 1 Expiry date 2027-01-01 IAS 1.79 a (ii) Disclosure, Effective 2027-01-01 IFRS 19.B10 a (ii) Disclosure IFRS18 Effective 2027-01-01 IFRS 19.160 a (ii) Disclosure, Effective 2027-01-01 IFRS 18.130 a (ii) Disclosure

documentationThe number of shares issued by the entity, for which full payment has not been received. ifrs-fullNumberOfSharesOutstandingShareslabelNumber of shares outstanding IAS 1 Expiry date 2027-01-01 IAS 1.79 a (iv) Disclosure, Effective 2027-01-01 IFRS 19.B10 a (iv) Disclosure IFRS18 Effective 2027-01-01 IFRS 18.130 a (iv) Disclosure, Effective 2027-01-01 IFRS 19.160 a (iv) Disclosure periodStartLabelNumber of shares outstanding at beginning of periodperiodEndLabelNumber of shares outstanding at end of perioddocumentationThe number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]ifrs-fullNumberOfSharesRepresentedByOneDepositaryReceiptPure instantlabelNumber of shares represented by one depositary receipt IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe number of shares represented by one depositary receipt.ifrs-fullOccupancyExpenseMonetary duration, debitlabel IAS1Occupancy expense IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Occupancy expense, operatingdocumentation IAS1The amount of expense arising from occupancy services received by the entity.documentation IFRS18The amount of expense arising from occupancy services received by the entity, in the operating category in the statement of profit or loss.ifrs-fullOfficeEquipmentMonetary instant, debitlabelOffice equipmentIAS 16.37 h ExampledocumentationThe 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] ifrs-fullOfficeEquipmentMemberMemberlabelOffice equipment [member]IAS 16.37 h ExampledocumentationThis 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]ifrs-fullOilAndGasAssetsMonetary instant, debitlabelOil and gas assetsIAS 16.37 Common practicedocumentationThe amount of assets related to the exploration, evaluation, development or production of oil and gas.ifrs-fullOilAndGasAssetsMemberMemberlabelOil and gas assets [member]IAS 16.37 Common practicedocumentationThis member stands for oil and gas assets. [Refer: Oil and gas assets]ifrs-fullOnDemandMemberMemberlabelOn demand [member] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for an on demand time band.ifrs-fullOnerousContractsContingentLiabilityMemberMemberlabelOnerous contracts contingent liability [member]IAS 37.88 ExampledocumentationThis 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: Classes of contingent liabilities [domain]]

ifrs-fullOnerousContractsProvisionMonetary instant, creditlabelOnerous contracts provisionIAS 37.66 ExampletotalLabelTotal onerous contracts provisiondocumentationThe 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]ifrs-fullOnerousContractsProvisionAbstractlabelOnerous contracts provision [abstract]ifrs-fullOnerousContractsProvisionMemberMemberlabelOnerous contracts provision [member]IAS 37.66 ExampledocumentationThis member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]ifrs-fullOneYearBeforeReportingYearMemberMemberlabelOne year before reporting year [member]IFRS 17.130 DisclosuredocumentationThis member stands for a year that ended one year before the end of the reporting year.ifrs-fullOpeningBalanceAfterAdjustmentCumulativeEffectAtDateOfInitialApplicationMemberMemberlabelOpening balance after adjustment, cumulative effect at date of initial application [member] IAS 1 Expiry date 2027-01-01 IAS 1.106 Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 Common practice documentation IAS1This member indicates the opening balance after the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard.documentation IFRS18This member indicates the opening balance after the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Accounting Standard. ifrs-fullOpeningBalanceBeforeAdjustmentCumulativeEffectAtDateOfInitialApplicationMemberMember [default]labelOpening balance before adjustment, cumulative effect at date of initial application [member] IAS 1 Expiry date 2027-01-01 IAS 1.106 Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 Common practice documentation IAS1This member indicates the opening balance before the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. It also represents the standard value for the Cumulative effect at date of initial application axis if no other member is used.documentation IFRS18This member indicates the opening balance before the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Accounting Standard. It also represents the standard value for the Cumulative effect at date of initial application axis if no other member is used.ifrs-fullOperatingCategoryInProfitOrLossAbstractlabel IFRS18Operating category in profit or loss [abstract]ifrs-fullOperatingCategoryMemberMemberlabel IFRS18Operating category [member]Effective 2027-01-01 IFRS 18.56 b (ii) Disclosuredocumentation IFRS18This member stands for operating category in the statement of profit or loss.ifrs-fullOperatingCategoryOrFinancingCategoryDomainDomainlabel IFRS18Operating category or financing category [domain]Effective 2027-01-01 IFRS 18.65 a (ii) Disclosuredocumentation IFRS18This member stands for choice between operating category or financing category in the statement of profit or loss.ifrs-fullOperatingCategoryOrInvestingCategoryDomainDomainlabel IFRS18Operating category or investing category [domain]Effective 2027-01-01 IFRS 18.56 b (ii) Disclosuredocumentation IFRS18This member stands for choice between operating category or investing category in the statement of profit or loss.

ifrs-fullOperatingExpenseMonetary duration, debitlabel IAS1Operating expense IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Operating expense, operatingdocumentation IAS1The amount of all operating expenses.documentation IFRS18The amount of all operating expenses, in the operating category in the statement of profit or loss.ifrs-fullOperatingExpenseExcludingCostOfSalesMonetary duration, debitlabel IAS1Operating expense excluding cost of salesExpiry date 2027-01-01 IAS 1.85 Common practicedocumentationThe amount of operating expense excluding the cost of sales. [Refer: Cost of sales]ifrs-fullOperatingLeaseIncomeMonetary duration, creditlabelOperating lease incomeIFRS 16.90 b Disclosure, Effective 2027-01-01 IFRS 19.125 DisclosuredocumentationThe amount of operating lease income. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.ifrs-fullOperatingProfitLossAndAllIncomeExpensesClassifiedInInvestingCategoryMonetary duration, creditlabel IFRS18Operating profit (loss) and all income (expenses) classified in investing categoryEffective 2027-01-01 IFRS 18.118 d Disclosuredocumentation IFRS18The operating profit or loss and all income and expenses classified in the investing category.ifrs-fullOperatingProfitLossAndIncomeExpensesFromAllInvestmentsAccountedForUsingEquityMethodMonetary duration, creditlabel IFRS18Operating profit (loss) and income (expenses) from all investments accounted for using equity methodEffective 2027-01-01 IFRS 18.118 c Disclosuredocumentation IFRS18The operating profit or loss and income and expenses from all investments accounted for using the equity method. [Refer: Operating profit (loss), operating]ifrs-fullOperatingProfitLossBeforeDepreciationAmortisationAndImpairmentsOperatingMonetary duration, creditlabel IFRS18Operating profit (loss) before depreciation, amortisation and impairments, operatingEffective 2027-01-01 IFRS 18.118 b Disclosuredocumentation IFRS18The operating profit or loss before depreciation, amortisation and impairments within the scope of IAS 36 Impairment of Assets. [Refer: Operating profit (loss), operating] ifrs-fullOperatingProfitLossOperatingMonetary duration, creditlabel IFRS18Operating profit (loss), operatingEffective 2027-01-01 IAS 7.18 b Disclosure, Effective 2027-01-01 IFRS 18.69 a DisclosuretotalLabel IFRS18Operating profit (loss), operatingdocumentation IFRS18The total of all income and expenses classified in the operating category in the statement of profit or loss. [Refer: Profit (loss)]ifrs-fullOperatingSegmentsMemberMemberlabelOperating segments [member]IFRS 8.28 Disclosuredocumentation IAS1This member stands for operating segments. An operating segment is a component of an entity: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity); (b) whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and (c) for which discrete financial information is available. [Refer: Revenue]documentation IFRS18This member stands for operating segments. An operating segment is a component of an entity: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity); (b) whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and (c) for which discrete financial information is available. [Refer: Revenue, operating]

ifrs-fullOptionContractMemberMemberlabelOption contract [member] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]ifrs-fullOptionPricingModelMemberMemberlabelOption pricing model [member]IFRS 13.B11 b Example, IFRS 13.IE63 ExampledocumentationThis member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]ifrs-fullOrdinarySharesMemberMemberlabelOrdinary shares [member] IAS 1 Expiry date 2027-01-01 IAS 1.79 a Common practice IFRS18 Effective 2027-01-01 IFRS 18.130 a Common practice documentationThis member stands for equity instruments that are subordinate to all other classes of equity instruments.ifrs-fullOriginalAssetsBeforeTransferMonetary instant, debitlabelOriginal assets before transferIFRS 7.42D f DisclosuredocumentationThe amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement. ifrs-fullOtherAdjustmentsForNoncashItemsMonetary duration, debitlabelOther adjustments for non-cash itemsIAS 7.20 b Common practicedocumentation IAS1Adjustments 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)]documentation IFRS18Adjustments for non-cash items to reconcile operating 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: Operating profit (loss), operating]ifrs-fullOtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlowMonetary duration, debitlabelOther adjustments for which cash effects are investing or financing cash flowIAS 7.20 c Common practicedocumentation IAS1Adjustments 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)]documentation IFRS18Adjustments to reconcile operating 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: Operating profit (loss), operating] ifrs-fullOtherAdjustmentsToReconcileProfitLossMonetary duration, debitlabel IAS1Other adjustments to reconcile profit (loss)IAS 7.20 Disclosurelabel IFRS18Other adjustments to reconcile operating profit (loss)documentation IAS1Adjustments 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)]documentation IFRS18Adjustments to reconcile operating 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 operating profit (loss)]ifrs-fullOtherAntidilutiveInstrumentsMemberMemberlabelOther antidilutive instruments [member]IAS 33.70 c Common practicedocumentationThis member stands for a class of antidilutive instrument representing antidilutive instrument that the entity does not separately disclose in the same statement or note.ifrs-fullOtherAssetsMonetary instant, debitlabelOther assets

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of assets that the entity does not separately disclose in the same statement or note.ifrs-fullOtherAssetsAmountContributedToFairValueOfPlanAssetsMonetary instant, debitlabelOther assets, amount contributed to fair value of plan assetsIAS 19.142 Common practice, Effective 2027-01-01 IFRS 19.208 d DisclosuredocumentationThe amount other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-fullOtherAssetsMemberMemberlabelOther assets [member]IFRS 16.53 Example, Effective 2027-01-01 IFRS 19.115 ExampledocumentationThis member stands for assets that the entity does not separately disclose in the same statement or note.ifrs-fullOtherAssetsPercentageContributedToFairValueOfPlanAssetsPercent instantlabelOther assets, percentage contributed to fair value of plan assetsIAS 19.142 Common practicedocumentationThe percentage other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Other assets, amount contributed to fair value of plan assets]ifrs-fullOtherBorrowingsMonetary instant, creditlabelOther borrowings IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings]ifrs-fullOtherCashAndCashEquivalentsMonetary instant, debitlabelOther cash and cash equivalentsIAS 7.45 Common practicedocumentationThe amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]ifrs-fullOtherCashPaymentsFromOperatingActivities(Monetary) duration, creditlabelOther cash payments from operating activitiesIAS 7.14 ExamplenegatedLabelOther cash payments from operating activitiesdocumentationThe cash outflow for operating activities that the entity does not separately disclose in the same statement or note. ifrs-fullOtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities(Monetary) duration, creditlabelOther cash payments to acquire equity or debt instruments of other entities, classified as investing activitiesIAS 7.16 c ExamplenegatedTerseLabelOther cash payments to acquire equity or debt instruments of other entitiesdocumentationThe 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.ifrs-fullOtherCashPaymentsToAcquireInterestsInAssociatesAndJointVenturesClassifiedAsInvestingActivities(Monetary) duration, creditlabel IFRS18Other cash payments to acquire interests in associates and joint ventures, classified as investing activitiesEffective 2027-01-01 IAS 7.16 c ExamplenegatedTerseLabel IFRS18Other cash payments to acquire interests in associates and joint venturesdocumentation IFRS18The cash outflow to acquire interests in associates and 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: Total for all joint ventures [member]; Total for all associates [member]]

ifrs-fullOtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities(Monetary) duration, creditlabelOther cash payments to acquire interests in joint ventures, classified as investing activitiesIAS 7.16 c ExamplenegatedTerseLabel IAS1Other cash payments to acquire interests in joint venturesterseLabel IFRS18Other cash payments to acquire interests in joint venturesdocumentationThe 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: Total for all joint ventures [member]]ifrs-fullOtherCashReceiptsFromOperatingActivitiesMonetary duration, debitlabelOther cash receipts from operating activitiesIAS 7.14 ExampledocumentationThe cash inflow from operating activities that the entity does not separately disclose in the same statement or note.ifrs-fullOtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivitiesMonetary duration, debitlabelOther cash receipts from sales of equity or debt instruments of other entities, classified as investing activitiesIAS 7.16 d ExampleterseLabelOther cash receipts from sales of equity or debt instruments of other entitiesdocumentationThe 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. ifrs-fullOtherCashReceiptsFromSalesOfInterestsInAssociatesAndJointVenturesClassifiedAsInvestingActivitiesMonetary duration, debitlabel IFRS18Other cash receipts from sales of interests in associates and joint ventures, classified as investing activitiesEffective 2027-01-01 IAS 7.16 d ExampleterseLabel IFRS18Other cash receipts from sales of interests in associates and joint venturesdocumentation IFRS18The cash inflow from sales of interests in associates and 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: Total for all joint ventures [member]; Total for all associates [member]]ifrs-fullOtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivitiesMonetary duration, debitlabelOther cash receipts from sales of interests in joint ventures, classified as investing activitiesIAS 7.16 d ExampleterseLabelOther cash receipts from sales of interests in joint venturesdocumentationThe 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: Total for all joint ventures [member]] ifrs-fullOtherComponentsOfDeferredTaxExpenseIncomeMonetary duration, debitlabel IAS1Other components of deferred tax expense (income)IAS 12.80 Common practicelabel IFRS18Other components of deferred tax expense (income), income taxesdocumentation IAS1The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. [Refer: Deferred tax expense (income)]documentation IFRS18The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note, in the income taxes category in the statement of profit or loss. [Refer: Deferred tax expense (income)]ifrs-fullOtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxMonetary duration, creditlabelOther components of other comprehensive income that will be reclassified to profit or loss, before tax

IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of individually immaterial components of other comprehensive income that will be reclassified to profit or loss, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]ifrs-fullOtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxMonetary duration, creditlabelOther components of other comprehensive income that will be reclassified to profit or loss, net of tax IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of individually immaterial components of other comprehensive income that will be reclassified to profit or loss, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income] ifrs-fullOtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxMonetary duration, creditlabelOther components of other comprehensive income that will not be reclassified to profit or loss, before tax IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of individually immaterial components of other comprehensive income that will not be reclassified to profit or loss, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]ifrs-fullOtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxMonetary duration, creditlabelOther components of other comprehensive income that will not be reclassified to profit or loss, net of tax IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of individually immaterial components of other comprehensive income that will not be reclassified to profit or loss, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]ifrs-fullOtherComprehensiveIncomeMonetary duration, creditlabelOther comprehensive income IAS 1 IFRS 12.B12 b (viii) Disclosure, , Expiry date 2027-01-01 IAS 1.106 d (ii) Disclosure, Expiry date 2027-01-01 IAS 1.81A b Disclosure, Expiry date 2027-01-01 IAS 1.91 a Disclosure IFRS18 IFRS 12.B12 b (viii) Disclosure, , Effective 2027-01-01 IFRS 18.107 c (ii) Disclosure, Effective 2027-01-01 IFRS 18.86 b Disclosure, Effective 2027-01-01 IFRS 18.94 a Disclosure totalLabelTotal other comprehensive incomedocumentation IAS1The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]documentation IFRS18The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRS Accounting Standards. [Refer: IFRSs [member]]

ifrs-fullOtherComprehensiveIncomeAbstractlabelOther comprehensive income [abstract]ifrs-fullOtherComprehensiveIncomeAttributableToNoncontrollingInterestsMonetary duration, creditlabelOther comprehensive income, attributable to non-controlling interests IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income]ifrs-fullOtherComprehensiveIncomeAttributableToOwnersOfParentMonetary duration, creditlabelOther comprehensive income, attributable to owners of parent IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of other comprehensive income attributable to owners of the parent.ifrs-fullOtherComprehensiveIncomeBeforeTaxMonetary duration, creditlabelOther comprehensive income, before tax IAS 1 Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 b Disclosure totalLabelTotal other comprehensive income, before taxdocumentationThe amount of other comprehensive income, before tax. [Refer: Other comprehensive income] ifrs-fullOtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssetsMonetary duration, creditcommentaryGuidanceThis element should be used to tag non-restated comparative information only.Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 b Disclosurelabel IAS1Other comprehensive income, before tax, available-for-sale financial assetstotalLabel IAS1Other comprehensive income, before tax, available-for-sale financial assetsdocumentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax]ifrs-fullOtherComprehensiveIncomeBeforeTaxCashFlowHedgesMonetary duration, creditlabelOther comprehensive income, before tax, cash flow hedges IAS 1 Expiry date 2027-01-01 IAS 1.91 b Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B87 Disclosure, Effective 2027-01-01 IFRS 18.94 b Disclosure totalLabelOther comprehensive income, before tax, cash flow hedgesdocumentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax]ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMonetary duration, creditlabelOther comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability IAS 1 Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B87 Disclosure, Effective 2027-01-01 IFRS 18.94 b Disclosure

documentationThe amount of other comprehensive income, before tax, related to change in the fair value of financial liability attributable to change in the credit risk of the liability. [Refer: Other comprehensive income, before tax; Credit risk [member]] ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreadsMonetary duration, creditlabelOther comprehensive income, before tax, change in value of foreign currency basis spreads IAS 1 Expiry date 2027-01-01 IAS 1.91 b Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 b Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure totalLabelOther comprehensive income, before tax, change in value of foreign currency basis spreadsdocumentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax]ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContractsMonetary duration, creditlabelOther comprehensive income, before tax, change in value of forward elements of forward contracts IAS 1 Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 b Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure totalLabelOther comprehensive income, before tax, change in value of forward elements of forward contractsdocumentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax]ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptionsMonetary duration, creditlabelOther comprehensive income, before tax, change in value of time value of options IAS 1 Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 b Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure totalLabelOther comprehensive income, before tax, change in value of time value of optionsdocumentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income, before tax] ifrs-fullOtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationMonetary duration, creditlabelOther comprehensive income, before tax, exchange differences on translation of foreign operations IAS 1 Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B87 Disclosure, Effective 2027-01-01 IFRS 18.94 b Disclosure totalLabelOther comprehensive income, before tax, exchange differences on translation of foreign operationsdocumentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]ifrs-fullOtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsMonetary duration, creditlabelOther comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations

IAS 1 Expiry date 2027-01-01 IAS 1.91 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.94 b Common practice totalLabelOther comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operationsdocumentationThe amount of other comprehensive income, before tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]ifrs-fullOtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstractlabelOther comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract] ifrs-fullOtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsMonetary duration, creditlabelOther comprehensive income, before tax, exchange differences on translation, other than translation of foreign operations IAS 1 Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 b Disclosure documentationThe amount of other comprehensive income, before tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income, before tax]ifrs-fullOtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMonetary duration, creditlabelOther comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss IAS 1 IFRS 17.90 Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 b Disclosure, IFRS 17.82 Disclosure IFRS18 IFRS 17.82 Disclosure, IFRS 17.90 Disclosure, , Effective 2027-01-01 IFRS 18.94 b Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure totalLabelOther comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or lossdocumentation IAS1The amount of other comprehensive income, before tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]documentation IFRS18The amount of other comprehensive income, before tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses), operating; Reinsurance contracts held [member]] ifrs-fullOtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMonetary duration, creditlabelOther comprehensive income, before tax, financial assets measured at fair value through other comprehensive income

IAS 1 IFRS 7.20 a (viii) Disclosure, Effective 2027-01-01 IFRS 19.56 a (v) Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 IFRS 7.20 a (viii) Disclosure, Effective 2027-01-01 IFRS 18.94 b Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure, Effective 2027-01-01 IFRS 19.56 a (v) Disclosure commentaryGuidanceDo NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element Other comprehensive income, net of tax, gains (losses) from investments in equity instruments.totalLabelOther comprehensive income, before tax, financial assets measured at fair value through other comprehensive incomedocumentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstrumentsMonetary duration, creditlabelOther comprehensive income, before tax, gains (losses) from investments in equity instruments IAS 1 IFRS 7.20 a (vii) Disclosure, , Effective 2027-01-01 IFRS 19.56 a (iv) Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 IFRS 7.20 a (vii) Disclosure, , Effective 2027-01-01 IFRS 18.94 b Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure, Effective 2027-01-01 IFRS 19.56 a (iv) Disclosure documentation IAS1The amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income, before tax]documentation IFRS18The amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated as measured at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income, before tax]ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstrumentsDerecognisedDuringPeriodMonetary duration, creditlabelOther comprehensive income, before tax, gains (losses) from investments in equity instruments derecognised during periodEffective 2026-01-01 IFRS 7.11A f DisclosuredocumentationThe amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9 and derecognised during the reporting period. [Refer: Other comprehensive income, before tax, gains (losses) from investments in equity instruments]

ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstrumentsHeldAtEndOfReportingPeriodMonetary duration, creditlabelOther comprehensive income, before tax, gains (losses) from investments in equity instruments held at end of reporting periodEffective 2026-01-01 IFRS 7.11A f DisclosuredocumentationThe amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9 and held at the end of the reporting period. [Refer: Other comprehensive income, before tax, gains (losses) from investments in equity instruments]ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMonetary duration, creditlabelOther comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments IAS 1 Expiry date 2027-01-01 IAS 1.91 b Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B87 Disclosure, Effective 2027-01-01 IFRS 18.94 b Disclosure documentationThe amount of other comprehensive income, before tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax] ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansMonetary duration, creditlabelOther comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans IAS 1 IAS 19.135 b Common practice, , Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 IAS 19.135 b Common practice, Effective 2027-01-01 IFRS 18.94 b Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure totalLabelTotal other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plansdocumentationThe amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstractlabelOther comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans [abstract]ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluationMonetary duration, creditlabelOther comprehensive income, before tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets

IAS 1 Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 b Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure documentationThe amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income, before tax; Revaluation surplus] ifrs-fullOtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperationsMonetary duration, creditlabelOther comprehensive income, before tax, hedges of net investments in foreign operations IAS 1 IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure, Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure, Effective 2027-01-01 IFRS 18.94 b Disclosure totalLabelOther comprehensive income, before tax, hedges of net investments in foreign operationsdocumentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]ifrs-fullOtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMonetary duration, creditlabelOther comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss IAS 1 IFRS 17.90 Disclosure, , Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 IFRS 17.90 Disclosure, , Effective 2027-01-01 IFRS 18.94 b Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure totalLabelOther comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or lossdocumentation IAS1The amount of other comprehensive income, before tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]documentation IFRS18The amount of other comprehensive income, before tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses), operating; Insurance contracts issued [member]] ifrs-fullOtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMonetary duration, creditlabelOther comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss

IAS 1 IFRS 17.90 Disclosure, , Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 IFRS 17.90 Disclosure, Effective 2027-01-01 IFRS 18.94 b Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure documentation IAS1The amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]documentation IFRS18The amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses), operating; Insurance contracts issued [member]]ifrs-fullOtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossMonetary duration, creditlabelOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossIFRS 14.22 b DisclosuretotalLabelOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossdocumentationThe amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-fullOtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstractlabelOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]ifrs-fullOtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLossMonetary duration, creditlabelOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or lossIFRS 14.22 a DisclosuredocumentationThe amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]ifrs-fullOtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssetsMonetary duration, creditlabel IAS1Other comprehensive income, net of tax, available-for-sale financial assetsExpired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 a DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.totalLabel IAS1Other comprehensive income, net of tax, available-for-sale financial assetsdocumentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]

ifrs-fullOtherComprehensiveIncomeNetOfTaxCashFlowHedgesMonetary duration, creditlabelOther comprehensive income, net of tax, cash flow hedges IAS 1 Expiry date 2027-01-01 IAS 1.91 a Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 a Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure totalLabelOther comprehensive income, net of tax, cash flow hedgesdocumentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMonetary duration, creditlabelOther comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability IAS 1 Expiry date 2027-01-01 IAS 1.91 a Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 a Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure documentationThe amount of other comprehensive income, net of tax, related to changes in the fair value of financial liabilities attributable to the changes in the credit risk of those liabilities. [Refer: Other comprehensive income; Credit risk [member]; Financial liabilities]ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsMonetary duration, creditlabelOther comprehensive income, net of tax, change in value of foreign currency basis spreads IAS 1 Expiry date 2027-01-01 IAS 1.91 a Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 a Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure totalLabelOther comprehensive income, net of tax, change in value of foreign currency basis spreadsdocumentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income] ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItemsMonetary duration, creditlabelOther comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged itemsIFRS 7.24E c DisclosuredocumentationThe amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge time-period related hedged items. [Refer: Other comprehensive income]ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItemsMonetary duration, creditlabelOther comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged itemsIFRS 7.24E c DisclosuredocumentationThe amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge transaction related hedged items. [Refer: Other comprehensive income]ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsMonetary duration, creditlabelOther comprehensive income, net of tax, change in value of forward elements of forward contracts

IAS 1 Expiry date 2027-01-01 IAS 1.91 a Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B87 Disclosure, Effective 2027-01-01 IFRS 18.94 a Disclosure totalLabelOther comprehensive income, net of tax, change in value of forward elements of forward contractsdocumentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income] ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItemsMonetary duration, creditlabelOther comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged itemsIFRS 7.24E c DisclosuredocumentationThe amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge time-period related hedged items. [Refer: Other comprehensive income]ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItemsMonetary duration, creditlabelOther comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged itemsIFRS 7.24E c DisclosuredocumentationThe amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge transaction related hedged items. [Refer: Other comprehensive income]ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsMonetary duration, creditlabelOther comprehensive income, net of tax, change in value of time value of options IAS 1 Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B87 Disclosure, Effective 2027-01-01 IFRS 18.94 a Disclosure totalLabelOther comprehensive income, net of tax, change in value of time value of optionsdocumentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income]ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItemsMonetary duration, creditlabelOther comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged itemsIFRS 7.24E b DisclosuredocumentationThe amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge time-period related hedged items. [Refer: Other comprehensive income] ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItemsMonetary duration, creditlabelOther comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged itemsIFRS 7.24E b DisclosuredocumentationThe amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge transaction related hedged items. [Refer: Other comprehensive income]ifrs-fullOtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationMonetary duration, creditlabelOther comprehensive income, net of tax, exchange differences on translation of foreign operations

IAS 1 Expiry date 2027-01-01 IAS 1.91 a Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B87 Disclosure, Effective 2027-01-01 IFRS 18.94 a Disclosure totalLabelOther comprehensive income, net of tax, exchange differences on translation of foreign operationsdocumentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]ifrs-fullOtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsMonetary duration, creditlabelOther comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations IAS 1 Expiry date 2027-01-01 IAS 1.91 a Common practice IFRS18 Effective 2027-01-01 IFRS 18.94 a Common practice totalLabelOther comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operationsdocumentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income] ifrs-fullOtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstractlabelOther comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract]ifrs-fullOtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsMonetary duration, creditlabelOther comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operations IAS 1 Expiry date 2027-01-01 IAS 1.91 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 a Disclosure documentationThe amount of other comprehensive income, net of tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income]ifrs-fullOtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMonetary duration, creditlabelOther comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss IAS 1 IFRS 17.82 Disclosure, IFRS 17.90 Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 a Disclosure IFRS18 IFRS 17.82 Disclosure, IFRS 17.90 Disclosure, , Effective 2027-01-01 IFRS 18.94 a Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure totalLabelOther comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or lossdocumentation IAS1The amount of other comprehensive income, net of tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]documentation IFRS18The amount of other comprehensive income, net of tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses), operating; Reinsurance contracts held [member]]

ifrs-fullOtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMonetary duration, creditlabelOther comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income IAS 1 Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B87 Disclosure, Effective 2027-01-01 IFRS 18.94 a Disclosure commentaryGuidanceDo NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element Other comprehensive income, net of tax, gains (losses) from investments in equity instruments.totalLabelOther comprehensive income, net of tax, financial assets measured at fair value through other comprehensive incomedocumentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstrumentsMonetary duration, creditlabelOther comprehensive income, net of tax, gains (losses) from investments in equity instruments IAS 1 Expiry date 2027-01-01 IAS 1.91 a Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 a Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure documentationThe amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income] ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMonetary duration, creditlabelOther comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments IAS 1 Expiry date 2027-01-01 IAS 1.91 a Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 a Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure documentationThe amount of other comprehensive income, net of tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansMonetary duration, creditlabelOther comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans IAS 1 IAS 19.135 b Common practice, , Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 a Disclosure

IFRS18 IAS 19.135 b Common practice, , Effective 2027-01-01 IFRS 18.94 a Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure totalLabelTotal other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plansdocumentationThe amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstractlabelOther comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract]ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluationMonetary duration, creditlabelOther comprehensive income, net of tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets IAS 1 Expiry date 2027-01-01 IAS 1.91 a Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B87 Disclosure, Effective 2027-01-01 IFRS 18.94 a Disclosure documentationThe amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income; Revaluation surplus]ifrs-fullOtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperationsMonetary duration, creditlabelOther comprehensive income, net of tax, hedges of net investments in foreign operations IAS 1 IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure, , Expiry date 2027-01-01 IAS 1.91 a Disclosure IFRS18 IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure, , Effective 2027-01-01 IFRS 18.94 a Disclosure totalLabelOther comprehensive income, net of tax, hedges of net investments in foreign operationsdocumentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income] ifrs-fullOtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMonetary duration, creditlabelOther comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss IAS 1 IFRS 17.90 Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 a Disclosure

IFRS18 IFRS 17.90 Disclosure, Effective 2027-01-01 IFRS 18.94 a Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure totalLabelOther comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or lossdocumentation IAS1The amount of other comprehensive income, net of tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]documentation IFRS18The amount of other comprehensive income, net of tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses), operating; Insurance contracts issued [member]] ifrs-fullOtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMonetary duration, creditlabelOther comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss IAS 1 IFRS 17.90 Disclosure, Expiry date 2027-01-01 IAS 1.7 Disclosure, Expiry date 2027-01-01 IAS 1.91 a Disclosure IFRS18 IFRS 17.90 Disclosure, , Effective 2027-01-01 IFRS 18.94 a Disclosure, Effective 2027-01-01 IFRS 18.B87 Disclosure documentation IAS1The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]documentation IFRS18The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses), operating; Insurance contracts issued [member]]ifrs-fullOtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossMonetary duration, creditlabelOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossIFRS 14.22 b Disclosure, IFRS 14.35 DisclosuretotalLabelOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossdocumentationThe amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]

ifrs-fullOtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstractlabelOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]ifrs-fullOtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLossMonetary duration, creditlabelOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or lossIFRS 14.22 a Disclosure, IFRS 14.35 DisclosuredocumentationThe amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]ifrs-fullOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxMonetary duration, creditlabelOther comprehensive income that will be reclassified to profit or loss, before tax IAS 1 Expiry date 2027-01-01 IAS 1.IG6 Common practice, Expiry date 2027-01-01 IAS 1.82A Common practice IFRS18 Effective 2027-01-01 IFRS 18.88 Common practice totalLabelTotal other comprehensive income that will be reclassified to profit or loss, before taxdocumentationThe amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income] ifrs-fullOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxMonetary duration, creditlabelOther comprehensive income that will be reclassified to profit or loss, net of tax IAS 1 Expiry date 2027-01-01 IAS 1.IG6 Example, Expiry date 2027-01-01 IAS 1.82A Example IFRS18 Effective 2027-01-01 IFRS 18.89 Example totalLabelTotal other comprehensive income that will be reclassified to profit or loss, net of taxdocumentationThe amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]ifrs-fullOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxMonetary duration, creditlabelOther comprehensive income that will not be reclassified to profit or loss, before tax IAS 1 Expiry date 2027-01-01 IAS 1.IG6 Common practice, Expiry date 2027-01-01 IAS 1.82A Common practice IFRS18 Effective 2027-01-01 IFRS 18.89 Common practice totalLabelTotal other comprehensive income that will not be reclassified to profit or loss, before taxdocumentationThe amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]ifrs-fullOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxMonetary duration, creditlabelOther comprehensive income that will not be reclassified to profit or loss, net of tax IAS 1 Expiry date 2027-01-01 IAS 1.82A Example, Expiry date 2027-01-01 IAS 1.IG6 Example

IFRS18 Effective 2027-01-01 IFRS 18.88 Example totalLabelTotal other comprehensive income that will not be reclassified to profit or loss, net of taxdocumentationThe amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]ifrs-fullOtherContingentLiabilitiesMemberMemberlabelOther contingent liabilities [member]IAS 37.88 ExampledocumentationThis member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Classes of contingent liabilities [domain]] ifrs-fullOtherCurrentAssetsMonetary instant, debitlabelOther current assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]ifrs-fullOtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowingsMonetary instant, creditlabelOther current borrowings and current portion of other non-current borrowings IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings]ifrs-fullOtherCurrentFinancialAssetsMonetary instant, debitlabelOther current financial assets IAS 1 Expiry date 2027-01-01 IAS 1.54 d Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 e Disclosure documentationThe amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets]ifrs-fullOtherCurrentFinancialLiabilitiesMonetary instant, creditlabelOther current financial liabilities IAS 1 IFRS 12.B13 b Disclosure, , Expiry date 2027-01-01 IAS 1.54 m Disclosure IFRS18 IFRS 12.B13 b Disclosure, Effective 2027-01-01 IFRS 18.103 o Disclosure documentationThe amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities; Current financial liabilities] ifrs-fullOtherCurrentLiabilitiesMonetary instant, creditlabelOther current liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities]ifrs-fullOtherCurrentNonfinancialAssetsMonetary instant, debitlabelOther current non-financial assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]ifrs-fullOtherCurrentNonfinancialLiabilitiesMonetary instant, creditlabelOther current non-financial liabilities

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]ifrs-fullOtherCurrentPayablesMonetary instant, creditlabelOther current payables IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current payables that the entity does not separately disclose in the same statement or note. ifrs-fullOtherCurrentReceivablesMonetary instant, debitlabelOther current receivables IAS 1 Effective 2027-01-01 IFRS 19.B9 b Example, Expiry date 2027-01-01 IAS 1.78 b Example IFRS18 Effective 2027-01-01 IFRS 18.B111 b Example documentationThe amount of current other receivables. [Refer: Other receivables]ifrs-fullOtherDebtInstrumentsHeldMonetary instant, debitlabelOther debt instruments held IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of debt instruments, including instruments called debt securities, held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held]ifrs-fullOtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised(Monetary) durationlabelOther decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossIFRS 7.28 b Example, IFRS 7.IG14 Example, Effective 2027-01-01 IFRS 19.64 b ExamplenegatedLabelOther decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossdocumentationThe decrease in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]] ifrs-fullOtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows(Monetary) instant, creditlabelOther differences to cash and cash equivalents in statement of cash flowsIAS 7.45 Common practicenegatedLabelOther differences to cash and cash equivalents in statement of cash flowsdocumentationThe 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]ifrs-fullOtherDisposalsOfAssetsMemberMemberlabelOther disposals of assets [member]IAS 10.22 c Example, Effective 2027-01-01 IFRS 19.191 c ExampledocumentationThis member stands for disposals of assets that the entity does not separately disclose in the same statement or note.ifrs-fullOtherEmployeeExpenseMonetary duration, debitlabel IAS1Other employee expenseIAS 19.5 Common practicelabel IFRS18Other employee expense, operatingdocumentation IAS1The amount of employee expenses that the entity does not separately disclose in the same statement or note.documentation IFRS18The amount of employee expenses that the entity does not separately disclose in the same statement or note, in the operating category in the statement of profit or loss.ifrs-fullOtherEnvironmentRelatedContingentLiabilityMemberMemberlabelOther environment related contingent liability [member]IAS 37.88 Common practicedocumentationThis member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Classes of contingent liabilities [domain]]

ifrs-fullOtherEnvironmentRelatedProvisionMemberMemberlabelOther environment related provision [member]IAS 37.84 Common practicedocumentationThis member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Classes of other provisions [domain]]ifrs-fullOtherEquityInterestMonetary instant, creditlabelOther equity interest IAS 1 Effective 2027-01-01 IFRS 19.B9 f Example, Expiry date 2027-01-01 IAS 1.78 e Example IFRS18 Effective 2027-01-01 IFRS 18.B111 f Example documentationThe amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.ifrs-fullOtherEquityInterestMemberMemberlabelOther equity interest [member] IAS 1 Expiry date 2027-01-01 IAS 1.106 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 Disclosure documentationThis member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.ifrs-fullOtherEquitySecuritiesMemberMemberlabelOther equity securities [member]IFRS 13.94 Example, IFRS 13.IE60 ExampledocumentationThis member stands for equity instruments that the entity does not separately disclose in the same statement or note. ifrs-fullOtherExpenseByFunction(Monetary) duration, debitlabel IAS1Other expense, by function IAS 1 IAS 26.35 b (vii) Disclosure, Expiry date 2027-01-01 IAS 1.103 Example, Expiry date 2027-01-01 IAS 1.99 Disclosure IFRS18 IAS 26.35 b (vii) Disclosure negatedTerseLabel IAS1Other expensedocumentation IAS1The 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.ifrs-fullOtherExpenseByNature(Monetary) duration, debitlabel IAS1Other expenses, by natureExpiry date 2027-01-01 IAS 1.99 Disclosure, Expiry date 2027-01-01 IAS 1.102 ExampleterseLabel IAS1Other expensesnegatedTerseLabel IAS1Other expensesdocumentationThe 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. [Refer: Expenses, by nature]ifrs-fullOtherFeeAndCommissionExpense(Monetary) duration, debitlabel IAS1Other fee and commission expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice negatedLabel IAS1Other fee and commission expenselabel IFRS18Other fee and commission expense, operatingnegatedLabel IFRS18Other fee and commission expense, operatingdocumentation IAS1The amount of fee and commission expense that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission expense]documentation IFRS18The amount of fee and commission expense that the entity does not separately disclose in the same statement or note, in the operating category in the statement of profit or loss. [Refer: Fee and commission expense, operating]

ifrs-fullOtherFeeAndCommissionIncomeMonetary duration, creditlabel IAS1Other fee and commission income IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Other fee and commission income, operatingdocumentation IAS1The amount of fee and commission income that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission income]documentation IFRS18The amount of fee and commission income that the entity does not separately disclose in the same statement or note, in the operating category in the statement of profit or loss. [Refer: Fee and commission income, operating]ifrs-fullOtherFinanceCostMonetary duration, debitlabel IAS1Other finance costExpiry date 2027-01-01 IAS 1.112 c Common practicedocumentationThe amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]ifrs-fullOtherFinanceIncomeMonetary duration, creditlabel IAS1Other finance incomeExpiry date 2027-01-01 IAS 1.112 c Common practicedocumentationThe amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income]ifrs-fullOtherFinanceIncomeCostMonetary duration, creditlabel IAS1Other finance income (cost)Expiry date 2027-01-01 IAS 1.85 Common practicedocumentationThe amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)]ifrs-fullOtherFinancialAssetsMonetary instant, debitlabelOther financial assets IAS 1 Expiry date 2027-01-01 IAS 1.54 d Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 e Disclosure documentationThe amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] ifrs-fullOtherFinancialLiabilitiesMonetary instant, creditlabelOther financial liabilities IAS 1 Expiry date 2027-01-01 IAS 1.54 m Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 o Disclosure documentationThe amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities]ifrs-fullOtherGainsLossesMonetary duration, creditlabel IAS1Other gains (losses)Expiry date 2027-01-01 IAS 1.102 Common practice, Expiry date 2027-01-01 IAS 1.103 Common practicedocumentationThe gains (losses) that the entity does not separately disclose in the same statement or note.ifrs-fullOtherImpairedAssetsMemberMemberlabelOther impaired assets [member]IAS 36.127 Example, Effective 2027-01-01 IFRS 19.251 ExampledocumentationThis member stands for impaired assets that the entity does not separately disclose in the same statement or note.ifrs-fullOtherIncomeMonetary duration, creditlabel IAS1Other income IAS 1 IAS 26.35 b (iv) Disclosure, , Expiry date 2027-01-01 IAS 1.102 Example, Expiry date 2027-01-01 IAS 1.103 Example IFRS18 IAS 26.35 b (iv) Disclosure,

documentation IAS1The amount of operating income that the entity does not separately disclose in the same statement or note.ifrs-fullOtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociatesMonetary duration, creditlabel IAS1Other income (expense) from subsidiaries, jointly controlled entities and associatesExpiry date 2027-01-01 IAS 1.85 Common practicedocumentationThe amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Total for all associates [member]; Total for all subsidiaries [member]] ifrs-fullOtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedMonetary durationlabelOther increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossIFRS 7.28 b Example, IFRS 7.IG14 Example, Effective 2027-01-01 IFRS 19.64 b ExampledocumentationThe increase in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]]ifrs-fullOtherInflowsOutflowsOfCashClassifiedAsFinancingActivitiesMonetary duration, debitlabelOther inflows (outflows) of cash, classified as financing activitiesIAS 7.14 DisclosureterseLabelOther inflows (outflows) of cashdocumentationInflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.ifrs-fullOtherInflowsOutflowsOfCashClassifiedAsInvestingActivitieslabelOther inflows (outflows) of cash, classified as investing activitiesterseLabelOther inflows (outflows) of cashdocumentationInflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.ifrs-fullOtherInflowsOutflowsOfCashClassifiedAsOperatingActivitieslabelOther inflows (outflows) of cash, classified as operating activitiesterseLabelOther inflows (outflows) of cashdocumentationInflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note. ifrs-fullOtherIntangibleAssetsMonetary instant, debitlabelOther intangible assetsIAS 38.119 Common practicedocumentationThe amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]ifrs-fullOtherIntangibleAssetsMemberMemberlabelOther intangible assets [member]IAS 38.119 Common practicedocumentationThis 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]ifrs-fullOtherInventoriesMonetary instant, debitlabelOther current inventoriesIAS 2.37 Common practicedocumentationThe amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]ifrs-fullOtherLiabilitiesMonetary instant, creditlabelOther liabilities

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of liabilities that the entity does not separately disclose in the same statement or note. ifrs-fullOtherLongtermBenefitsMonetary duration, debitlabel IAS1Other long-term employee benefitsIAS 19.158 Common practicelabel IFRS18Other long-term employee benefits, operatingdocumentation IAS1The amount of long-term employee benefits other than post-employment benefits and termination benefits. 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]documentation IFRS18The amount of long-term employee benefits other than post-employment benefits and termination benefits, in the operating category in the statement of profit or loss. 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 expenses, operating]ifrs-fullOtherLongtermProvisionsMonetary instant, creditlabelOther non-current provisions IAS 1 Effective 2027-01-01 IFRS 19.B9 e Disclosure, Expiry date 2027-01-01 IAS 1.78 d Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B111 e Disclosure documentationThe amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]ifrs-fullOtherMaterialActuarialAssumptionsPercent instantlabelOther material actuarial assumptionsIAS 19.144 Common practicedocumentationAny other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] ifrs-fullOtherMaterialActuarialAssumptionsMemberMemberlabelOther material actuarial assumptions [member]IAS 19.145 Common practicedocumentationThis member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [domain]]ifrs-fullOtherMaterialNoncashItemsMonetary duration, debitlabelOther material non-cash itemsIFRS 8.23 i Disclosure, IFRS 8.28 e DisclosuredocumentationThe amount of material non-cash items other than depreciation and amortisation.ifrs-fullOtherNoncashEffectsSupplierFinanceArrangementsMonetary duration, creditlabelOther non-cash effects, supplier finance arrangementsIAS 7.44H c Example, Effective 2027-01-01 IFRS 19.168 c ExampledocumentationThe amount of other non-cash effects that do not require the use of cash and cash equivalents on financial liabilities that are part of a supplier finance arrangement.ifrs-fullOtherNoncurrentAssetsMonetary instant, debitlabelOther non-current assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice

documentationThe amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]ifrs-fullOtherNoncurrentFinancialAssetsMonetary instant, debitlabelOther non-current financial assets IAS 1 Expiry date 2027-01-01 IAS 1.54 d Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 e Disclosure documentationThe amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets] ifrs-fullOtherNoncurrentFinancialLiabilitiesMonetary instant, creditlabelOther non-current financial liabilities IAS 1 IFRS 12.B13 c Disclosure, Expiry date 2027-01-01 IAS 1.54 m Disclosure IFRS18 IFRS 12.B13 c Disclosure, , Effective 2027-01-01 IFRS 18.103 o Disclosure documentationThe amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]ifrs-fullOtherNoncurrentLiabilitiesMonetary instant, creditlabelOther non-current liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]ifrs-fullOtherNoncurrentNonfinancialAssetsMonetary instant, debitlabelOther non-current non-financial assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] ifrs-fullOtherNoncurrentNonfinancialLiabilitiesMonetary instant, creditlabelOther non-current non-financial liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]ifrs-fullOtherNoncurrentPayablesMonetary instant, creditlabelOther non-current payables IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-current payables that the entity does not separately disclose in the same statement or note.ifrs-fullOtherNoncurrentReceivablesMonetary instant, debitlabelOther non-current receivables IAS 1 Effective 2027-01-01 IFRS 19.B9 b Example, Expiry date 2027-01-01 IAS 1.78 b Example IFRS18 Effective 2027-01-01 IFRS 18.B111 b Example documentationThe amount of non-current other receivables. [Refer: Other receivables]ifrs-fullOtherNonfinancialAssetsMonetary instant, debitlabelOther non-financial assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]

ifrs-fullOtherNonfinancialLiabilitiesMonetary instant, creditlabelOther non-financial liabilities IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]ifrs-fullOtherOperatingExpensesOperatingMonetary duration, debitlabel IFRS18Other operating expenses, operatingEffective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practicedocumentation IFRS18The amount of expenses that the entity does not separately disclose in the same statement or note, in the operating category in the statement of profit or loss.ifrs-fullOtherOperatingIncomeExpenseMonetary duration, creditlabel IAS1Other operating income (expense) IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Other operating income (expense), operatingdocumentation IAS1The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.documentation IFRS18The amount of operating income (expense) that the entity does not separately disclose in the same statement or note, in the operating category in the statement of profit or loss.ifrs-fullOtherOperatingIncomeOperatingMonetary duration, creditlabel IFRS18Other operating income, operatingEffective 2027-01-01 IFRS 18.IE7 Exampledocumentation IFRS18The amount of operating income that the entity does not separately disclose in the same statement or note, in the operating category in the statement of profit or loss.ifrs-fullOtherPayablesMonetary instant, creditlabelOther payables IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationAmounts payable that the entity does not separately disclose in the same statement or note. ifrs-fullOtherPriceRiskMemberMemberlabelOther price risk [member]IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms DisclosuredocumentationThis member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Classes of financial instruments [domain]]ifrs-fullOtherPropertyPlantAndEquipmentMonetary instant, debitlabelOther property, plant and equipmentIAS 16.37 Common practicedocumentationThe amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]ifrs-fullOtherPropertyPlantAndEquipmentMemberMemberlabelOther property, plant and equipment [member]IAS 16.37 Common practicedocumentationThis 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]

ifrs-fullOtherProvisionsMonetary instant, creditlabelOther provisions IAS 1 IAS 37.84 a Disclosure, Effective 2027-01-01 IFRS 19.257 a Disclosure, Effective 2027-01-01 IFRS 19.B9 e Disclosure, Expiry date 2027-01-01 IAS 1.78 d Disclosure IFRS18 IAS 37.84 a Disclosure, Effective 2027-01-01 IFRS 18.B111 e Disclosure, Effective 2027-01-01 IFRS 19.257 a Disclosure periodStartLabelOther provisions at beginning of periodperiodEndLabelOther provisions at end of periodtotalLabelTotal other provisionsdocumentationThe amount of provisions other than provisions for employee benefits. [Refer: Provisions]ifrs-fullOtherProvisionsAbstractlabelOther provisions [abstract]ifrs-fullOtherReceivablesMonetary instant, debitlabelOther receivables IAS 1 Effective 2027-01-01 IFRS 19.B9 b Example, Expiry date 2027-01-01 IAS 1.78 b Example IFRS18 Effective 2027-01-01 IFRS 18.B111 b Example documentationThe amount receivable by the entity that it does not separately disclose in the same statement or note.ifrs-fullOtherRegulatoryDeferralAccountCreditBalancesMonetary instant, creditlabelOther regulatory deferral account credit balancesIFRS 14.25 Example, IFRS 14.IE5 ExampledocumentationThe amount of regulatory deferral account credit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances] ifrs-fullOtherRegulatoryDeferralAccountDebitBalancesMonetary instant, debitlabelOther regulatory deferral account debit balancesIFRS 14.25 Example, IFRS 14.IE5 ExampledocumentationThe amount of regulatory deferral account debit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances]ifrs-fullOtherRelatedPartiesMemberMemberlabelOther related parties [member]IAS 24.19 g Disclosure, Effective 2027-01-01 IFRS 19.231 g DisclosuredocumentationThis member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Total for all related parties [member]]ifrs-fullOtherReservesMonetary instant, creditlabelOther reserves IAS 1 Expiry date 2027-01-01 IAS 1.78 e Example, Effective 2027-01-01 IFRS 19.B9 f Example IFRS18 Effective 2027-01-01 IFRS 18.B111 f Example documentationA component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]ifrs-fullOtherReservesMemberMemberlabelOther reserves [member] IAS 1 Expiry date 2027-01-01 IAS 1.106 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 Disclosure, Effective 2027-01-01 IFRS 18.130 b Disclosure, Effective 2027-01-01 IFRS 19.160 b Disclosure documentationThis member stands for a component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] ifrs-fullOtherRevenueMonetary duration, creditlabel IAS1Other revenue IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice

label IFRS18Other revenue, operatingdocumentation IAS1The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]documentation IFRS18The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullOtherReversalsOfProvisionsMonetary duration, creditlabel IAS1Other reversals of provisions IAS 1 Expiry date 2027-01-01 IAS 1.98 g Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B79 g Disclosure label IFRS18Other reversals of provisions, operatingdocumentation IAS1The amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions]documentation IFRS18The amount of reversals of provisions that the entity does not separately disclose in the same statement or note, in the operating category in the statement of profit or loss. [Refer: Provisions] ifrs-fullOtherShorttermEmployeeBenefitsMonetary duration, debitlabel IAS1Other short-term employee benefitsIAS 19.9 Common practicelabel IFRS18Other short-term employee benefits, operatingdocumentation IAS1The 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]documentation IFRS18The 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, in the operating category in the statement of profit or loss. [Refer: Employee benefits expenses, operating]ifrs-fullOtherShorttermProvisionsMonetary instant, creditlabelOther current provisions IAS 1 Effective 2027-01-01 IFRS 19.B9 e Disclosure, Expiry date 2027-01-01 IAS 1.78 d Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B111 e Disclosure documentationThe amount of current provisions other than provisions for employee benefits. [Refer: Provisions] ifrs-fullOtherTangibleOrIntangibleAssetsTransferredMonetary instant, creditlabelOther tangible or intangible assets transferredIFRS 3.B64 f (ii) Disclosure, Effective 2027-01-01 IFRS 19.35 e (ii) DisclosuredocumentationThe fair value, at acquisition date, of other tangible or intangible assets (including a business or subsidiary of the acquirer) transferred as consideration in a business combination, that the entity does not separately disclose in the same note. [Refer: Intangible assets other than goodwill; Total for all business combinations [member]; Total for all subsidiaries [member]]ifrs-fullOtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncomeMonetary duration, debitlabelOther tax effects for reconciliation between accounting profit and tax expense (income)IAS 12.81 c (i) Disclosure, Effective 2027-01-01 IFRS 19.194 c (i) DisclosuredocumentationThe 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 the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate]ifrs-fullOtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncomePercent durationlabelOther tax rate effects for reconciliation between accounting profit and tax expense (income)IAS 12.81 c (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 c (ii) DisclosuredocumentationTax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate]ifrs-fullOtherTemporaryDifferencesMemberMemberlabelOther temporary differences [member]IAS 12.81 g Common practicedocumentationThis member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]]

ifrs-fullOtherTradingIncomeExpenseMonetary duration, creditlabel IAS1Other trading income (expense) IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Other trading income (expense), operatingdocumentation IAS1The amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)]documentation IFRS18The amount of trading income (expense) that the entity does not separately disclose in the same statement or note, in the operating category in the statement of profit or loss. [Refer: Trading income (expense), operating]ifrs-fullOtherWorkPerformedByEntityAndCapitalisedMonetary duration, creditlabel IAS1Other work performed by entity and capitalised IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice, Expiry date 2027-01-01 IAS 1.IG6 Example IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Other work performed by entity and capitalised, operatingdocumentation IAS1The 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.documentation IFRS18The 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, in the operating category in the statement of profit or loss.ifrs-fullOutflowsOfCashFromInvestingActivitiesMonetary duration, creditlabelOutflows of cash from investing activitiesIAS 7.16 Common practicedocumentationThe cash outflow for investing activities.ifrs-fullOutputOfAgriculturalProduceDecimal durationlabelOutput of agricultural produceIAS 41.46 b (ii) Common practicedocumentationThe output of entity's agricultural produce. ifrs-fullOutstandingBalancesForRelatedPartyTransactionsAbstractlabelOutstanding balances for related party transactions [abstract]ifrs-fullOutstandingCommitmentsMadeByEntityRelatedPartyTransactionsMonetary instant, creditlabelOutstanding commitments made by entity, related party transactionsIAS 24.18 b Disclosure, Effective 2027-01-01 IFRS 19.230 b DisclosuredocumentationThe amount of outstanding commitments made by the entity in related party transactions. [Refer: Total for all related parties [member]]ifrs-fullOutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactionsMonetary instant, creditlabelOutstanding commitments made on behalf of entity, related party transactionsIAS 24.18 b Disclosure, Effective 2027-01-01 IFRS 19.230 b DisclosuredocumentationThe amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Total for all related parties [member]]ifrs-fullOwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMonetary instant, debitlabelOwner-occupied property measured using investment property fair value modelIAS 16.29B DisclosuredocumentationThe amount of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]ifrs-fullOwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMemberMemberlabelOwner-occupied property measured using investment property fair value model [member]IAS 16.29B DisclosuredocumentationThis member stands for a class of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]ifrs-fullParentMemberMemberlabelParent [member]IAS 24.19 a Disclosure, Effective 2027-01-01 IFRS 19.231 a DisclosuredocumentationThis member stands for an entity that controls one or more entities.

ifrs-fullParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstractlabelParticipating equity instruments other than ordinary shares [abstract]ifrs-fullParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactionsMonetary durationlabelParticipation in defined benefit plan that shares risks between group entities, related party transactionsIAS 24.22 Example, Effective 2027-01-01 IFRS 19.235 ExamplecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [domain]; Total for all related parties [member]] ifrs-fullParValuePerSharePer share instantlabelPar value per share IAS 1 Effective 2027-01-01 IFRS 19.B10 a (iii) Disclosure, Expiry date 2027-01-01 IAS 1.79 a (iii) Disclosure IFRS18 Effective 2027-01-01 IFRS 19.160 a (iii) Disclosure, Effective 2027-01-01 IFRS 18.130 a (iii) Disclosure documentationThe nominal value per share.ifrs-fullPastDueStatusAxisAxislabelPast due status [axis]IFRS 7.35N ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullPastDueStatusDomainDomain [default]labelPast due status [domain]IFRS 7.35N ExampledocumentationThis member stands for all past-due statuses. It also represents the standard value for the 'Past due status' axis if no other member is used.ifrs-fullPastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetMonetary duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlementsIAS 19.141 d DisclosurenetLabelNet increase (decrease) in net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlementsdocumentationThe increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset)]

ifrs-fullPastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstractlabelPast service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]ifrs-fullPastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansMonetary duration, debitlabel IAS1Past service cost and losses (gains) arising from settlements, defined benefit plansIAS 19.135 b Common practicetotalLabel IAS1Total past service cost and losses (gains) arising from settlements, defined benefit planslabel IFRS18Past service cost and losses (gains) arising from settlements, defined benefit plans, operatingtotalLabel IFRS18Total past service cost and losses (gains) arising from settlements, defined benefit plans, operatingdocumentation IAS1The amount of expense (income) resulting from past service cost and losses (gains) arising from settlements. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Past service cost, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements]documentation IFRS18The amount of expense (income) resulting from past service cost and losses (gains) arising from settlements, in the operating category in the statement of profit or loss. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans, operating; Past service cost, defined benefit plans, operating] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements] ifrs-fullPastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansAbstractlabelPast service cost and losses (gains) arising from settlements, defined benefit plans [abstract]ifrs-fullPastServiceCostDefinedBenefitPlansMonetary duration, debitlabel IAS1Past service cost, defined benefit plansIAS 19.135 b Common practicelabel IFRS18Past service cost, defined benefit plans, operatingdocumentation IAS1The amount of expense (income) 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 from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [domain]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost]documentation IFRS18The amount of expense (income) resulting from past service cost, in the operating category in the statement of profit or loss. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Post-employment benefit expense in profit or loss, defined benefit plans, operating; Defined benefit plans [domain]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost]

ifrs-fullPastServiceCostNetDefinedBenefitLiabilityAssetMonetary duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from past service costIAS 19.141 d Disclosure, Effective 2027-01-01 IFRS 19.207 d DisclosuredocumentationThe increase (decrease) in the net defined benefit liability (asset) 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 from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]]ifrs-fullPayablesForPurchaseOfEnergyMonetary instant, creditlabelPayables for purchase of energy IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of payables for the purchase of energy.ifrs-fullPayablesForPurchaseOfNoncurrentAssetsMonetary instant, creditlabelPayables for purchase of non-current assets IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of payables for the purchase of non-current assets. [Refer: Non-current assets] ifrs-fullPayablesOnSocialSecurityAndTaxesOtherThanIncomeTaxMonetary instant, creditlabelPayables on social security and taxes other than income tax IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of payment due on social security and taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.ifrs-fullPaymentsForDebtIssueCostsMonetary duration, creditlabelPayments for debt issue costsIAS 7.17 Common practicedocumentationThe cash outflow for debt issue costs.ifrs-fullPaymentsForDevelopmentProjectExpenditureMonetary duration, creditlabelPayments for development project expenditureIAS 7.16 Common practicedocumentationThe cash outflow for expenditure related to development projects.ifrs-fullPaymentsForExplorationAndEvaluationExpensesMonetary duration, creditlabelPayments for exploration and evaluation expensesIAS 7.14 Common practicedocumentationThe cash outflow for expenses 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.ifrs-fullPaymentsForShareIssueCostsMonetary duration, creditlabelPayments for share issue costsIAS 7.17 Common practicedocumentationThe cash outflow for share issue costs. ifrs-fullPaymentsFromChangesInOwnershipInterestsInSubsidiaries(Monetary) duration, creditlabelPayments from changes in ownership interests in subsidiaries that do not result in loss of controlIAS 7.42A Disclosure, IAS 7.42B DisclosurenegatedLabelPayments from changes in ownership interests in subsidiaries that do not result in loss of controldocumentationThe cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Total for all subsidiaries [member]]ifrs-fullPaymentsFromContractsHeldForDealingOrTradingPurpose(Monetary) duration, creditlabelPayments from contracts held for dealing or trading purposeIAS 7.14 g ExamplenegatedLabelPayments from contracts held for dealing or trading purposedocumentationThe cash outflow for contracts held for dealing or trading purposes.ifrs-fullPaymentsFromPlanNetDefinedBenefitLiabilityAsset(Monetary) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from payments from planIAS 19.141 g Disclosure, Effective 2027-01-01 IFRS 19.207 f DisclosurecommentaryGuidanceDecreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments from plan should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments from plan represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value.negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from payments from plandocumentationThe decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)]

ifrs-fullPaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset(Monetary) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from payments in respect of settlementsIAS 19.141 g DisclosurecommentaryGuidanceDecreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments in respect of settlements should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments in respect of settlements represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value.negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from payments in respect of settlementsdocumentationThe decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset); Defined benefit plans [domain]]ifrs-fullPaymentsInRespectOfSettlementsReimbursementRights(Monetary) duration, creditlabelDecrease in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlementsIAS 19.141 g DisclosurenegatedLabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlementsdocumentationThe decrease (increase) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Defined benefit plans [domain]] ifrs-fullPaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities(Monetary) duration, creditlabelPayments of lease liabilities, classified as financing activitiesIAS 7.17 e ExamplenegatedTerseLabelPayments of lease liabilitiesdocumentationThe cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]ifrs-fullPaymentsOfOtherEquityInstruments(Monetary) duration, creditlabelPayments of other equity instrumentsIAS 7.17 Common practicenegatedLabelPayments of other equity instrumentsdocumentationThe cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.ifrs-fullPaymentsRelatingToRoyaltiesFeesAndCommissions(Monetary) duration, creditlabelPayments relating to royalties, fees and commissionsIAS 7.14 Common practicenegatedLabelPayments relating to royalties, fees and commissionsdocumentationThe cash outflow from royalties, fees and commissions.ifrs-fullPaymentsToAcquireOrRedeemEntitysShares(Monetary) duration, creditlabelPayments to acquire or redeem entity's sharesIAS 7.17 b ExamplenegatedLabelPayments to acquire or redeem entity's sharesdocumentationThe cash outflow to acquire or redeem entity's shares.ifrs-fullPaymentsToAndOnBehalfOfEmployees(Monetary) duration, creditlabelPayments to and on behalf of employeesIAS 7.14 d ExamplenegatedLabelPayments to and on behalf of employeesdocumentationThe cash outflow to, and on behalf of, employees.

ifrs-fullPaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale(Monetary) duration, creditlabelPayments to manufacture or acquire assets held for rental to others and subsequently held for saleIAS 7.14 ExamplenegatedLabelPayments to manufacture or acquire assets held for rental to others and subsequently held for saledocumentationThe cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale.ifrs-fullPaymentsToSuppliersForGoodsAndServices(Monetary) duration, creditlabelPayments to suppliers for goods and servicesIAS 7.14 c ExamplenegatedLabelPayments to suppliers for goods and servicesdocumentationThe cash outflow to suppliers for goods and services.ifrs-fullPaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployeesMonetary duration, creditlabelPayments to suppliers for goods and services and to and on behalf of employeesIAS 7.14 Common practicedocumentationThe cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees.ifrs-fullPensionDefinedBenefitPlansMemberMemberlabelPension defined benefit plans [member]IAS 19.138 b Common practicedocumentationThis member stands for pension defined benefit plans. [Refer: Defined benefit plans [domain]]ifrs-fullPercentageOfEntitysRevenuePercent durationlabelPercentage of entity's revenueIFRS 8.34 Common practicedocumentation IAS1The percentage of the entity's revenue. [Refer: Revenue]documentation IFRS18The percentage of the entity's revenue. [Refer: Revenue, operating] ifrs-fullPercentageOfReasonablyPossibleDecreaseInActuarialAssumptionPercent instantlabelPercentage of reasonably possible decrease in actuarial assumptionIAS 19.145 a DisclosuredocumentationThe reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [domain]]ifrs-fullPercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17Percent instantlabelPercentage of reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17IFRS 17.128 a DisclosuredocumentationThe percentage of the reasonably possible decrease in the risk variable that arises from contracts within scope of IFRS 17.ifrs-fullPercentageOfReasonablyPossibleDecreaseInUnobservableInputAssetsPercent instantlabelPercentage of reasonably possible decrease in unobservable input, assetsIFRS 13.93 h (ii) Common practicecommentaryGuidanceUse this element for decreases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7.84 per cent (ie multiplied by 0.98). In such cases, create extension elements.documentationThe percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of assets.

ifrs-fullPercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstrumentsPercent instantlabelPercentage of reasonably possible decrease in unobservable input, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicecommentaryGuidanceUse this element for decreases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7.84 per cent (ie multiplied by 0.98). In such cases, create extension elements.documentationThe percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of the entity's own equity instruments.ifrs-fullPercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilitiesPercent instantlabelPercentage of reasonably possible decrease in unobservable input, liabilitiesIFRS 13.93 h (ii) Common practicecommentaryGuidanceUse this element for decreases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7.84 per cent (ie multiplied by 0.98). In such cases, create extension elements.documentationThe percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities. ifrs-fullPercentageOfReasonablyPossibleIncreaseInActuarialAssumptionPercent instantlabelPercentage of reasonably possible increase in actuarial assumptionIAS 19.145 a DisclosuredocumentationThe reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [domain]]ifrs-fullPercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17Percent instantlabelPercentage of reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17IFRS 17.128 a DisclosuredocumentationThe percentage of a reasonably possible increase in the risk variable that arises from contracts within scope of IFRS 17.ifrs-fullPercentageOfReasonablyPossibleIncreaseInUnobservableInputAssetsPercent instantlabelPercentage of reasonably possible increase in unobservable input, assetsIFRS 13.93 h (ii) Common practicecommentaryGuidanceUse this element for increases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8.16 per cent (ie multiplied by 1.02). In such cases, create extension elements.documentationThe percentage of a reasonably possible increase in an unobservable input used in fair value measurement of assets.

ifrs-fullPercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstrumentsPercent instantlabelPercentage of reasonably possible increase in unobservable input, entity's own equity instrumentsIFRS 13.93 h (ii) Common practicecommentaryGuidanceUse this element for increases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8.16 per cent (ie multiplied by 1.02). In such cases, create extension elements.documentationThe percentage of a reasonably possible increase in an unobservable input used in fair value measurement of the entity's own equity instruments.ifrs-fullPercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilitiesPercent instantlabelPercentage of reasonably possible increase in unobservable input, liabilitiesIFRS 13.93 h (ii) Common practicecommentaryGuidanceUse this element for increases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8.16 per cent (ie multiplied by 1.02). In such cases, create extension elements.documentationThe percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities. ifrs-fullPercentageOfVotingEquityInterestsAcquiredPercent instantlabelPercentage of voting equity interests acquiredIFRS 3.B64 c Disclosure, Effective 2027-01-01 IFRS 19.35 c DisclosuredocumentationThe percentage of voting equity interests acquired in a business combination. [Refer: Total for all business combinations [member]]ifrs-fullPerformanceObligationsAxisAxislabelPerformance obligations [axis]IFRS 15.119 Disclosure, Effective 2027-01-01 IFRS 19.107 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullPerformanceObligationsDomainDomain [default]labelPerformance obligations [domain]IFRS 15.119 Disclosure, Effective 2027-01-01 IFRS 19.107 DisclosuredocumentationThis member stands for all performance obligations. A performance obligation is a promise in a contract with a customer to transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. This member also represents the standard value for the 'Performance obligations' axis if no other member is used.ifrs-fullPerformanceObligationsSatisfiedAtPointInTimeMemberMemberlabelPerformance obligations satisfied at point in time [member]IFRS 15.125 DisclosuredocumentationThis member stands for performance obligations satisfied at a point in time. An entity satisfies a performance obligation at a point in time, if the performance obligation is not satisfied over time. [Refer: Performance obligations [domain]]

ifrs-fullPerformanceObligationsSatisfiedOverTimeMemberMemberlabelPerformance obligations satisfied over time [member]IFRS 15.124 Disclosure, Effective 2027-01-01 IFRS 19.111 DisclosuredocumentationThis member stands for performance obligations satisfied over time. An entity satisfies a performance obligation over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs; (b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. [Refer: Performance obligations [domain]]ifrs-fullPeriodCoveredByFinancialStatementsTextlabelPeriod covered by financial statements IAS 1 Expiry date 2027-01-01 IAS 1.51 c Disclosure IFRS18 Effective 2027-01-01 IFRS 18.27 c Disclosure, Effective 2027-01-01 IFRS 19.128 c Disclosure documentationThe description of the period covered by the set of financial statements or notes.ifrs-fullPlanAssetsAtFairValueMonetary instant, debitlabelPlan assets, at fair valueIAS 19.57 a Common practicetotalLabelTotal plan assets, at fair valuedocumentationThe 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]] ifrs-fullPlanAssetsMemberMemberlabelPlan assets [member]IAS 19.140 a (i) Disclosure, Effective 2027-01-01 IFRS 19.206 a (i) DisclosuredocumentationThis member stands for defined benefit plan assets. Plan assets comprise: (a) assets held by a long-term employee benefit fund; and (b) qualifying insurance policies.ifrs-fullPlantsMemberMemberlabelPlants [member]IAS 41.41 Common practicedocumentationThis member stands for plants.ifrs-fullPortfolioAndOtherManagementFeeIncomeMonetary duration, creditlabel IAS1Portfolio and other management fee income IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Portfolio and other management fee income, operatingdocumentation IAS1The amount of income recognised from portfolio and other management fees.documentation IFRS18The amount of income recognised from portfolio and other management fees, in the operating category in the statement of profit or loss.ifrs-fullPortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalentsMonetary duration, creditlabelPortion of consideration paid (received) consisting of cash and cash equivalentsIAS 7.40 b DisclosuredocumentationThe portion of consideration paid or received, consisting of cash and cash equivalents, in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Total for all subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)]

ifrs-fullPortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiaryMonetary duration, creditlabel IAS1Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiaryIFRS 14.B28 Disclosurelabel IFRS18Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary, operatingdocumentation IAS1The portion of gains (losses) from losing control of a subsidiary that is attributable to derecognising regulatory deferral account balances in the former subsidiary. [Refer: Gains (losses) recognised when control of subsidiary is lost; Regulatory deferral account balances [domain]; Total for all subsidiaries [member]]documentation IFRS18The portion of gains (losses) from losing control of a subsidiary that is attributable to derecognising regulatory deferral account balances in the former subsidiary, in the operating category in the statement of profit or loss. [Refer: Gains (losses) recognised when control of subsidiary is lost; Regulatory deferral account balances [domain]; Total for all subsidiaries [member]]ifrs-fullPortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiaryMonetary duration, creditlabelPortion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiaryIFRS 12.19 a Disclosure, Effective 2027-01-01 IFRS 19.81 a DisclosuredocumentationThe portion of gains (losses) from losing control of a subsidiary attributable to recognising any investment retained in the former subsidiary at its fair value at the date when control is lost. [Refer: Gains (losses) recognised when control of subsidiary is lost; Total for all subsidiaries [member]] ifrs-fullPostemploymentBenefitExpenseDefinedBenefitPlansMonetary duration, debitlabel IAS1Post-employment benefit expense in profit or loss, defined benefit plansIAS 19.135 b Common practice, IAS 19.5 Common practicetotalLabel IAS1Total post-employment benefit expense in profit or loss, defined benefit planslabel IFRS18Post-employment benefit expense in profit or loss, defined benefit plans, operatingtotalLabel IFRS18Total post-employment benefit expense in profit or loss, defined benefit plans, operatingdocumentation IAS1The amount of post-employment benefit expense included in profit or loss relating to defined benefit plans. [Refer: Profit (loss); Defined benefit plans [domain]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss]documentation IFRS18The amount of post-employment benefit expense included in profit or loss relating to defined benefit plans, in the operating category in the statement of profit or loss. [Refer: Profit (loss); Defined benefit plans [domain]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss]ifrs-fullPostemploymentBenefitExpenseDefinedBenefitPlansAbstractlabelPost-employment benefit expense in profit or loss, defined benefit plans [abstract]

ifrs-fullPostemploymentBenefitExpenseDefinedContributionPlansMonetary duration, debitlabel IAS1Post-employment benefit expense, defined contribution plansIAS 19.53 Disclosure, Effective 2027-01-01 IFRS 19.203 Disclosurelabel IFRS18Post-employment benefit expense, defined contribution plans, operatingdocumentation IAS1The 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 if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.documentation IFRS18The amount of post-employment benefit expense relating to defined contribution plans, in the operating category in the statement of profit or loss. 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 if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. ifrs-fullPostemploymentBenefitExpenseInProfitOrLossMonetary duration, debitlabel IAS1Post-employment benefit expense in profit or lossIAS 19.5 Common practicetotalLabel IAS1Total post-employment benefit expense in profit or losslabel IFRS18Post-employment benefit expense in profit or loss, operatingtotalLabel IFRS18Total post-employment benefit expense in profit or loss, operatingdocumentation IAS1The amount of post-employment benefit expense included in profit or lossdocumentation IFRS18The amount of post-employment benefit expense included in profit or loss, in the operating category in the statement of profit or loss.ifrs-fullPostemploymentBenefitExpenseInProfitOrLossAbstractlabelPost-employment benefit expense in profit or loss [abstract]ifrs-fullPostemploymentMedicalDefinedBenefitPlansMemberMemberlabelPost-employment medical defined benefit plans [member]IAS 19.138 b ExampledocumentationThis member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [domain]]ifrs-fullPotentialOrdinaryShareTransactionsMemberMemberlabelPotential ordinary share transactions [member]IAS 10.22 f Example, Effective 2027-01-01 IFRS 19.191 f ExampledocumentationThis member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]]ifrs-fullPowerGeneratingAssetsMemberMemberlabelPower generating assets [member]IAS 16.37 Common practicedocumentationThis member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment] ifrs-fullPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsedTrue/FalselabelPractical expedient about existence of significant financing component has been usedIFRS 15.129 Disclosure, Effective 2027-01-01 IFRS 19.114 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the practical expedient about the existence of a significant financing component in a contract with a customer has been used.ifrs-fullPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsedTrue/FalselabelPractical expedient about incremental costs of obtaining contract has been usedIFRS 15.129 Disclosure, Effective 2027-01-01 IFRS 19.114 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the practical expedient about the incremental costs of obtaining a contract with a customer has been used.ifrs-fullPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTrue/FalselabelPractical expedient is applied for disclosure of transaction price allocated to remaining performance obligationsIFRS 15.122 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations.

ifrs-fullPrecontractCostsMemberMemberlabelPre-contract costs [member]IFRS 15.128 a Example, Effective 2027-01-01 IFRS 19.113 a ExampledocumentationThis member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the pre-contract costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]ifrs-fullPreferenceSharesMemberMemberlabelPreference shares [member] IAS 1 Expiry date 2027-01-01 IAS 1.79 a Common practice IFRS18 Effective 2027-01-01 IFRS 18.130 a Common practice documentationThis member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments in terms of claim. [Refer: Ordinary shares [member]]ifrs-fullPrepaymentRiskMemberMemberlabelPrepayment risk [member]IFRS 7.40 a Example, IFRS 7.IG32 ExampledocumentationThis member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Classes of financial instruments [domain]]ifrs-fullPrepaymentsMonetary instant, debitlabelPrepayments IAS 1 Effective 2027-01-01 IFRS 19.B9 b Example, Expiry date 2027-01-01 IAS 1.78 b Example IFRS18 Effective 2027-01-01 IFRS 18.B111 b Example documentationReceivables that represent amounts paid for goods and services before they have been delivered. ifrs-fullPrepaymentsAndAccruedIncomeIncludingContractAssetsMonetary instant, debitlabelPrepayments and accrued income including contract assets IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice totalLabelTotal prepayments and accrued income including contract assetsdocumentationThe amount of prepayments and accrued income, including contract assets. [Refer: Prepayments; Accrued income including contract assets]ifrs-fullPrepaymentsAndAccruedIncomeIncludingContractAssetsAbstractlabelPrepayments and accrued income including contract assets [abstract]ifrs-fullPrepaymentsAndAccruedIncomeOtherThanContractAssetsMonetary instant, debitlabelPrepayments and accrued income other than contract assets IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 Common practice totalLabelTotal prepayments and accrued income other than contract assetsdocumentationThe amount of prepayments and accrued income, other than contract assets. [Refer: Prepayments; Accrued income other than contract assets]ifrs-fullPrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstractlabelPrepayments and accrued income other than contract assets [abstract] ifrs-fullPresentationAndDisclosureInFinancialStatementsMemberMemberlabel IFRS18Presentation and Disclosure in Financial Statements [member]Effective 2027-01-01 IFRS 18.C1 Disclosuredocumentation IFRS18This member stands for IFRS 18 Presentation and Disclosure in Financial Statements.ifrs-fullPresentationCurrencyIsDifferentFromFunctionalCurrencyTrue/FalselabelPresentation currency is different from functional currencyIAS 21.53 Disclosure, Effective 2027-01-01 IFRS 19.219 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the presentation currency is different from the functional currency.ifrs-fullPresentationOfLeasesForLesseeAbstractlabelPresentation of leases for lessee [abstract]ifrs-fullPresentValueOfDefinedBenefitObligationMemberMemberlabelPresent value of defined benefit obligation [member]IAS 19.140 a (ii) Disclosure, Effective 2027-01-01 IFRS 19.206 a (ii) DisclosuredocumentationThis member stands for the present value of a defined benefit obligation. The present value of a defined benefit obligation is 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.ifrs-fullPreviousGAAPMemberMemberlabelPrevious GAAP [member]IFRS 1.24 Disclosure, IFRS 1.29 Disclosure, IFRS 1.30 Common practice, Effective 2027-01-01 IFRS 19.24 Disclosuredocumentation IAS1This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]documentation IFRS18This member stands for the basis of accounting that the entity used immediately before adopting IFRS Accounting Standards. [Refer: IFRSs [member]]

ifrs-fullPreviouslyStatedMemberMemberlabelPreviously stated [member] IAS 1 IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, , Effective 2027-01-01 IFRS 19.178 f (i) Disclosure, Effective 2027-01-01 IFRS 19.179 c (i) Disclosure, Effective 2027-01-01 IFRS 19.186 b (i) Disclosure, Expiry date 2027-01-01 IAS 1.106 b Disclosure IFRS18 IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, , Effective 2027-01-01 IFRS 18.107 b Disclosure, Effective 2027-01-01 IFRS 19.178 f (i) Disclosure, Effective 2027-01-01 IFRS 19.179 c (i) Disclosure, Effective 2027-01-01 IFRS 19.186 b (i) Disclosure documentationThis member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).ifrs-fullPriceIndexMovementsPure durationlabelPrice index movementsIAS 29.39 c Disclosure, Effective 2027-01-01 IFRS 19.241 b DisclosuredocumentationThe 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. ifrs-fullPricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCashMonetary instant, creditlabelPrices specified in forward agreements to purchase financial assets for cashIFRS 7.B11D b ExampledocumentationPrices specified in forward agreements to purchase financial assets for cash.ifrs-fullPrincipalPlaceOfBusinessTextlabelPrincipal place of business IAS 1 Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure IFRS18 Effective 2027-01-01 IFRS 19.141 a Disclosure, Effective 2027-01-01 IFRS 18.116 a Disclosure documentationThe place where an entity principally conducts operations.ifrs-fullPrincipalPlaceOfBusinessOfAssociateTextlabelPrincipal place of business of associateIAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) DisclosuredocumentationThe principal place of business of an associate. [Refer: Principal place of business; Total for all associates [member]]ifrs-fullPrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUseTextlabelPrincipal place of business of entity whose consolidated financial statements have been produced for public useIAS 27.16 a Disclosure, Effective 2027-01-01 IFRS 19.238 a Disclosuredocumentation IAS1The principal place of business of the entity's ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]documentation IFRS18The principal place of business of the entity's ultimate or any intermediate parent whose consolidated financial statements that comply with IFRS Accounting Standards have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]] ifrs-fullPrincipalPlaceOfBusinessOfJointOperationTextlabelPrincipal place of business of joint operationIFRS 12.21 a (iii) DisclosuredocumentationThe principal place of business of a joint operation. [Refer: Total for all joint operations [member]; Principal place of business]ifrs-fullPrincipalPlaceOfBusinessOfJointVentureTextlabelPrincipal place of business of joint ventureIAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) DisclosuredocumentationThe principal place of business of a joint venture. [Refer: Principal place of business; Total for all joint ventures [member]]ifrs-fullPrincipalPlaceOfBusinessOfSubsidiaryTextlabelPrincipal place of business of subsidiaryIAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure, IFRS 12.19B b DisclosuredocumentationThe principal place of business of a subsidiary. [Refer: Principal place of business; Total for all subsidiaries [member]]ifrs-fullProbabilityOfDefaultAxisAxislabelProbability of default [axis]IFRS 7.35M Example, IFRS 7.IG20C Example, Effective 2027-01-01 IFRS 19.71 ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullProbabilityOfDefaultDomainDomain [default]labelProbability of default [domain]IFRS 7.35M Example, IFRS 7.IG20C Example, Effective 2027-01-01 IFRS 19.71 ExampledocumentationThis member stands for the standard value for the 'Probability of default' axis if no other member is used.ifrs-fullProbabilityOfDefaultMeasurementInputMemberMemberlabelProbability of default, measurement input [member]IFRS 13.93 d Example, IFRS 13.IE63 ExampledocumentationThis member stands for the probability of default used as a measurement input.

ifrs-fullProbabilityOfDefaultMemberMemberlabelTotal for all probability of default [member]IFRS 7.35M Example, IFRS 7.IG20C Example, Effective 2027-01-01 IFRS 19.71 ExampledocumentationThis member stands for all probabilities of default.ifrs-fullProceedsFromBorrowingsClassifiedAsFinancingActivitiesMonetary duration, debitlabelProceeds from borrowings, classified as financing activitiesIAS 7.17 c ExampleterseLabelProceeds from borrowingsdocumentationThe cash inflow from borrowings obtained. [Refer: Borrowings]ifrs-fullProceedsFromChangesInOwnershipInterestsInSubsidiariesMonetary duration, debitlabelProceeds from changes in ownership interests in subsidiaries that do not result in loss of controlIAS 7.42A Disclosure, IAS 7.42B DisclosuredocumentationThe cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Total for all subsidiaries [member]]ifrs-fullProceedsFromContributionsOfNoncontrollingInterestsMonetary duration, debitlabelProceeds from contributions of non-controlling interestsIAS 7.17 Common practicedocumentationThe cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests]ifrs-fullProceedsFromCurrentBorrowingsMonetary duration, debitlabelProceeds from current borrowingsIAS 7.17 Common practicedocumentationThe cash inflow from current borrowings obtained. [Refer: Current borrowings]ifrs-fullProceedsFromDisposalOfExplorationAndEvaluationAssetsMonetary duration, debitlabelProceeds from disposal of exploration and evaluation assetsIAS 7.16 Common practicedocumentationThe cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] ifrs-fullProceedsFromDisposalOfMiningAssetsMonetary duration, debitlabelProceeds from disposal of mining assetsIAS 7.16 Common practicedocumentationThe cash inflow from the disposal of mining assets. [Refer: Mining assets]ifrs-fullProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsMonetary duration, debitlabelProceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operationsIAS 7.16 Common practicedocumentationThe cash inflow from the disposal of non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale]ifrs-fullProceedsFromDisposalOfOilAndGasAssetsMonetary duration, debitlabelProceeds from disposal of oil and gas assetsIAS 7.16 Common practicedocumentationThe cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets]ifrs-fullProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssetsMonetary duration, debitlabelProceeds from disposal or maturity of available-for-sale financial assetsExpired 2023-01-01 IAS 7.16 Common practicecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]ifrs-fullProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssetsMonetary duration, debitlabelProceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assetsIAS 7.16 Common practicedocumentationThe cash inflow from the disposal of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]

ifrs-fullProceedsFromExerciseOfOptionsMonetary duration, debitlabelProceeds from exercise of optionsIAS 7.17 Common practicedocumentationThe cash inflow from the exercise of options.ifrs-fullProceedsFromExerciseOfWarrantsMonetary duration, debitlabelProceeds from exercise of warrantsIAS 7.17 Common practicedocumentationThe cash inflow from the exercise of share purchase warrants.ifrs-fullProceedsFromGovernmentGrantsClassifiedAsFinancingActivitiesMonetary duration, debitlabelProceeds from government grants, classified as financing activitiesIAS 20.28 Common practiceterseLabelProceeds from government grantsdocumentationThe cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]ifrs-fullProceedsFromGovernmentGrantsClassifiedAsInvestingActivitieslabelProceeds from government grants, classified as investing activitiesterseLabelProceeds from government grantsdocumentationThe cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]ifrs-fullProceedsFromIssueOfBondsNotesAndDebenturesMonetary duration, debitlabelProceeds from issue of bonds, notes and debenturesIAS 7.17 Common practicedocumentationThe cash inflow from the issuing of bonds, notes and debentures.ifrs-fullProceedsFromIssueOfOrdinarySharesMonetary duration, debitlabelProceeds from issue of ordinary sharesIAS 7.17 Common practicedocumentationThe cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]] ifrs-fullProceedsFromIssueOfPreferenceSharesMonetary duration, debitlabelProceeds from issue of preference sharesIAS 7.17 Common practicedocumentationThe cash inflow from the issuing of preference shares. [Refer: Preference shares [member]]ifrs-fullProceedsFromIssueOfRegulatoryCapitalEquityMonetary duration, debitlabelProceeds from issue of regulatory capital, equityIAS 7.17 Common practicedocumentationThe cash inflow from the issue of regulatory capital, classified as equity instruments.ifrs-fullProceedsFromIssueOfRegulatoryCapitalFinancialLiabilitiesMonetary duration, debitlabelProceeds from issue of regulatory capital, financial liabilitiesIAS 7.17 Common practicedocumentationThe cash inflow from the issue of regulatory capital, classified as financial liabilities.ifrs-fullProceedsFromIssueOfSubordinatedLiabilitiesMonetary duration, debitlabelProceeds from issue of subordinated liabilitiesIAS 7.17 Common practicedocumentationThe cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities]ifrs-fullProceedsFromIssuingOtherEquityInstrumentsMonetary duration, debitlabelProceeds from issuing other equity instrumentsIAS 7.17 a ExampledocumentationThe cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.ifrs-fullProceedsFromIssuingSharesMonetary duration, debitlabelProceeds from issuing sharesIAS 7.17 a ExampledocumentationThe cash inflow from issuing shares.ifrs-fullProceedsFromNoncurrentBorrowingsMonetary duration, debitlabelProceeds from non-current borrowingsIAS 7.17 Common practicedocumentationThe cash inflow from non-current borrowings obtained. [Refer: Borrowings]

ifrs-fullProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivitiesMonetary duration, debitlabelProceeds from sales of other long-term assets, classified as investing activitiesIAS 7.16 b ExampleterseLabelProceeds from sales of other long-term assetsdocumentationThe 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]ifrs-fullProceedsFromSaleOrIssueOfTreasurySharesMonetary duration, debitlabelProceeds from sale or issue of treasury sharesIAS 7.17 Common practicedocumentationThe cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]ifrs-fullProceedsFromSalesOfBiologicalAssetsMonetary duration, debitlabelProceeds from sales of biological assetsIAS 7.16 Common practicedocumentationThe cash inflow from sales of biological assets. [Refer: Biological assets]ifrs-fullProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivitiesMonetary duration, debitlabelProceeds from sales of intangible assets, classified as investing activitiesIAS 7.16 b ExampleterseLabelProceeds from sales of intangible assetsdocumentationThe cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]ifrs-fullProceedsFromSalesOfInterestsInAssociatesMonetary duration, debitlabel IAS1Proceeds from sales of interests in associates IAS 1 IAS 7.16 Common practice IFRS18 Effective 2027-01-01 IAS 7.16 d Example label IFRS18Proceeds from sales of interests in associates, classified as investing activitiesdocumentation IAS1The cash inflow from sales of interests in associates. [Refer: Total for all associates [member]]documentation IFRS18The cash inflow from sales of interests in associates, classified as investing activities. [Refer: Total for all associates [member]] ifrs-fullProceedsFromSalesOfInvestmentPropertyMonetary duration, debitlabelProceeds from sales of investment propertyIAS 7.16 Common practicedocumentationThe cash inflow from sales of investment property. [Refer: Investment property]ifrs-fullProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethodMonetary duration, debitlabelProceeds from sales of investments accounted for using equity methodIAS 7.16 Common practicedocumentationThe cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]ifrs-fullProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodMonetary duration, debitlabelProceeds from sales of investments other than investments accounted for using equity methodIAS 7.16 Common practicedocumentationThe cash inflow from sales of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]ifrs-fullProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesMonetary duration, debitlabelProceeds from sales of property, plant and equipment, classified as investing activitiesIAS 7.16 b ExampleterseLabelProceeds from sales of property, plant and equipmentdocumentationThe cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]ifrs-fullProceedsFromSalesOfUnusedNaturedependentElectricityMonetary duration, debitlabelProceeds from sales of unused nature-dependent electricityEffective 2027-01-01 IFRS 19.64A c (ii) Disclosure, Effective 2026-01-01 IFRS 7.30A c (ii) DisclosuredocumentationThe amount of proceeds from sales of unused nature-dependent electricity.

ifrs-fullProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivitiesMonetary duration, debitlabelProceeds from sales or maturity of financial assets measured at amortised cost, classified as investing activitiesIAS 7.16 Common practicedocumentationThe cash inflow from sales or maturity of financial assets measured at amortised cost, classified as investing activities.ifrs-fullProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivitiesMonetary duration, debitlabelProceeds from sales or maturity of financial assets measured at fair value through other comprehensive income, classified as investing activitiesIAS 7.16 Common practicedocumentationThe cash inflow from sales or maturity of financial assets measured at fair value through other comprehensive income, classified as investing activities.ifrs-fullProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivitiesMonetary duration, debitlabelProceeds from sales or maturity of financial assets measured at fair value through profit or loss, classified as investing activitiesIAS 7.16 Common practicedocumentationThe cash inflow from sales or maturity of financial assets measured at fair value through profit or loss, classified as investing activities.ifrs-fullProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivitiesMonetary duration, debitlabelProceeds from sales or maturity of financial instruments, classified as investing activitiesIAS 7.16 Common practicedocumentationThe cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Classes of financial instruments [domain]]ifrs-fullProceedsFromTransferActivityMonetary duration, debitlabelProceeds from transfer activity during period representing greatest transfer activityIFRS 7.42G c (iii) DisclosuredocumentationThe amount of proceeds recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets] ifrs-fullProceedsIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelateToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivitiesMonetary duration, creditlabel IAS1Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity's ordinary activitiesIAS 16.74A b Disclosurelabel IFRS18Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity's ordinary activities, operatingdocumentation IAS1The amount of proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not an output of the entity's ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management.documentation IFRS18The amount of proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not an output of the entity's ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management, in the operating category in the statement of profit or loss.ifrs-fullProductionSuppliesMonetary instant, debitlabelCurrent production supplies

IAS 1 IAS 2.37 Common practice, , Effective 2027-01-01 IFRS 19.B9 c Example, Expiry date 2027-01-01 IAS 1.78 c Example IFRS18 IAS 2.37 Common practice, , Effective 2027-01-01 IFRS 18.B111 c Example documentationA classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories] ifrs-fullProductsAndServicesAxisAxislabelProducts and services [axis]IFRS 15.B89 a Example, IFRS 8.32 Disclosure, Effective 2027-01-01 IFRS 19.103 a ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullProductsAndServicesDomainDomain [default]labelProducts and services [domain]IFRS 15.B89 a Example, IFRS 8.32 Disclosure, Effective 2027-01-01 IFRS 19.103 a ExampledocumentationThis member stands for the entity's products and services. It also represents the standard value for the 'Products and services' axis if no other member is used.ifrs-fullProfessionalFeesExpenseMonetary duration, debitlabel IAS1Professional fees expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Professional fees expense, operatingdocumentation IAS1The amount of fees paid or payable for professional services.documentation IFRS18The amount of fees paid or payable for professional services, in the operating category in the statement of profit or loss.ifrs-fullProfitLossMonetary duration, creditlabelProfit (loss) IAS 1 IFRS 1.24 b Disclosure, IFRS 1.32 a (ii) Disclosure, IFRS 17.113 b Example, IFRS 8.28 b Disclosure, , Effective 2027-01-01 IFRS 19.24 b Disclosure, Effective 2027-01-01 IFRS 19.28 a (ii) Disclosure, Expiry date 2027-01-01 IAS 1.106 d (i) Disclosure, Expiry date 2027-01-01 IAS 1.81A a Disclosure, IFRS 12.B10 b Example, IFRS 8.23 Disclosure IFRS18 IFRS 1.24 b Disclosure, IFRS 1.32 a (ii) Disclosure, IFRS 12.B10 b Example, IFRS 17.113 b Example, IFRS 8.28 b Disclosure, Effective 2027-01-01 IFRS 18.107 c (i) Disclosure, Effective 2027-01-01 IFRS 18.69 c Disclosure, Effective 2027-01-01 IFRS 18.86 a Disclosure, Effective 2027-01-01 IFRS 19.24 b Disclosure, Effective 2027-01-01 IFRS 19.28 a (ii) Disclosure, IFRS 8.23 Disclosure totalLabelProfit (loss)documentationThe total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]ifrs-fullProfitLossAbstractlabelProfit (loss) [abstract]ifrs-fullProfitLossAttributableToAbstractlabelProfit (loss), attributable to [abstract]ifrs-fullProfitLossAttributableToNoncontrollingInterestsMonetary duration, creditlabelProfit (loss), attributable to non-controlling interests IAS 1 IFRS 12.12 e Disclosure, , Expiry date 2027-01-01 IAS 1.81B a (i) Disclosure IFRS18 IFRS 12.12 e Disclosure, Effective 2027-01-01 IFRS 18.76 a Disclosure documentationThe profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]

ifrs-fullProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityMonetary duration, creditlabelProfit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per shareIAS 33.70 a DisclosuretotalLabelProfit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per sharedocumentationThe profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)]ifrs-fullProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstractlabelProfit (loss), attributable to ordinary equity holders of parent entity [abstract]ifrs-fullProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffectsMonetary duration, creditlabelProfit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per shareIAS 33.70 a DisclosuretotalLabelProfit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per sharedocumentationThe profit (loss) attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss)]ifrs-fullProfitLossAttributableToOwnersOfParentMonetary duration, creditlabelProfit (loss), attributable to owners of parent IAS 1 Expiry date 2027-01-01 IAS 1.81B a (ii) Disclosure IFRS18 Effective 2027-01-01 IFRS 18.76 b Disclosure documentationThe profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]ifrs-fullProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstractlabelProfit (loss) attributable to participating equity instruments other than ordinary shares [abstract] ifrs-fullProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument(Monetary) durationlabelProfit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrumentIAS 33.70 a Common practice, IAS 33.A14 Common practicecommentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign to use. Use a negative value for terms in brackets.negatedLabelLoss (profit) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrumenttotalLabelProfit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrumentdocumentationThe profit (loss) used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)]ifrs-fullProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrumentMonetary duration, creditlabelProfit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrumentIAS 33.A14 Common practicetotalLabelProfit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrumentdocumentationThe profit (loss) used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)]

ifrs-fullProfitLossBeforeFinancingAndIncomeTaxesMonetary duration, creditlabel IFRS18Profit (loss) before financing and income taxesEffective 2027-01-01 IFRS 18.69 b DisclosuretotalLabel IFRS18Profit (loss) before financing and income taxesdocumentation IFRS18The profit (loss) before financing and income tax expense or income. [Refer: Profit (loss)]ifrs-fullProfitLossBeforeTaxMonetary duration, creditlabel IAS1Profit (loss) before tax IAS 1 IFRS 8.23 Example, IFRS 8.28 b Example, Expiry date 2027-01-01 IAS 1.102 Example, Expiry date 2027-01-01 IAS 1.103 Example, IFRS 5.33 b (i) Disclosure IFRS18 IFRS 5.33 b (i) Disclosure, IFRS 8.28 b Example, Effective 2027-01-01 IFRS 18.118 e Disclosure, IFRS 8.23 Example totalLabel IAS1Profit (loss) before taxlabel IFRS18Profit (loss) before income taxestotalLabel IFRS18Profit (loss) before income taxesdocumentation IAS1The profit (loss) before tax expense or income. [Refer: Profit (loss)]documentation IFRS18The profit (loss) before income tax expense or income. [Refer: Profit (loss)]ifrs-fullProfitLossFromContinuingOperationsMonetary duration, creditlabelProfit (loss) from continuing operations IAS 1 IFRS 12.B12 b (vi) Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure, , Expiry date 2027-01-01 IAS 1.81A a Disclosure IFRS18 IFRS 12.B12 b (vi) Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure, Effective 2027-01-01 IFRS 18.118 f Disclosure, Effective 2027-01-01 IFRS 18.86 a Disclosure totalLabelProfit (loss) from continuing operationsdocumentationThe profit (loss) from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Profit (loss)] ifrs-fullProfitLossFromContinuingOperationsAttributableToNoncontrollingInterestsMonetary duration, creditlabelProfit (loss) from continuing operations attributable to non-controlling interestsIFRS 5.33 d Example, IFRS 5 - Example 11 ExampledocumentationThe profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests]ifrs-fullProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityMonetary duration, creditlabelProfit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per shareIAS 33.70 a DisclosuredocumentationThe profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity. [Refer: Continuing operations, unless line item indicates otherwise [member]; Profit (loss) from continuing operations]ifrs-fullProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffectsMonetary duration, creditlabelProfit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per shareIAS 33.70 a DisclosuredocumentationThe profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from continuing operations]ifrs-fullProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrumentMonetary duration, creditlabelProfit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrumentIAS 33.A14 Common practicedocumentationThe profit (loss) from continuing operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations]

ifrs-fullProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrumentMonetary duration, creditlabelProfit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrumentIAS 33.A14 Common practicedocumentationThe profit (loss) from continuing operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations]ifrs-fullProfitLossFromDiscontinuedOperationsMonetary duration, creditlabel IAS1Profit (loss) from discontinued operations IAS 1 IFRS 12.B12 b (vii) Disclosure, IFRS 5.33 a Disclosure, , Expiry date 2027-01-01 IAS 1.82 ea Disclosure, Expiry date 2027-01-01 IAS 1.98 e Disclosure IFRS18 IFRS 12.B12 b (vii) Disclosure, Effective 2027-01-01 IFRS 18.75 a (v) Disclosure, IFRS 5.33 a Disclosure label IFRS18Profit (loss) from discontinued operations, discontinued operationsdocumentation IAS1The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]documentation IFRS18The profit (loss) from discontinued operations, in the discontinued operations category in the statement of profit or loss. [Refer: Discontinued operations [member]; Profit (loss)]ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterestsMonetary duration, creditlabelProfit (loss) from discontinued operations attributable to non-controlling interestsIFRS 5.33 d Example, IFRS 5 - Example 11 Exampledocumentation IAS1The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests]documentation IFRS18The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations, discontinued operations; Non-controlling interests] ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityMonetary duration, creditlabelProfit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per shareIAS 33.70 a Disclosuredocumentation IAS1The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss) from discontinued operations]documentation IFRS18The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss) from discontinued operations, discontinued operations]ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffectsMonetary duration, creditlabelProfit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per shareIAS 33.70 a Disclosuredocumentation IAS1The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from discontinued operations]documentation IFRS18The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from discontinued operations, discontinued operations]

ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrumentMonetary duration, creditlabelProfit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrumentIAS 33.A14 Common practicedocumentation IAS1The profit (loss) from discontinued operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations]documentation IFRS18The profit (loss) from discontinued operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations, discontinued operations]ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrumentMonetary duration, creditlabelProfit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrumentIAS 33.A14 Common practicedocumentation IAS1The profit (loss) from discontinued operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations]documentation IFRS18The profit (loss) from discontinued operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations, discontinued operations] ifrs-fullProfitLossFromOperatingActivitiesMonetary duration, creditlabel IAS1Profit (loss) from operating activities IAS 1 IAS 32.IE33 Example, , Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 IAS 32.IE33 Example, totalLabel IAS1Profit (loss) from operating activitiesdocumentationThe profit (loss) from operating activities of the entity. [Refer: Profit (loss)]ifrs-fullProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxMonetary duration, creditlabelProfit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred taxIFRS 14.23 Disclosuredocumentation IAS1The profit (loss) that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss; Profit (loss)]documentation IFRS18The profit (loss) that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss, income taxes; Profit (loss)]

ifrs-fullProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterestsMonetary duration, creditlabelProfit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to non-controlling interestsIFRS 14.23 Example, IFRS 14.IE1 ExampledocumentationThe profit (loss), attributable to non-controlling interests, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Non-controlling interests]ifrs-fullProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParentMonetary duration, creditlabelProfit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to owners of parentIFRS 14.23 Example, IFRS 14.IE1 ExampledocumentationThe profit (loss), attributable to owners of parent, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]ifrs-fullProfitLossOfAcquireeMonetary duration, creditlabelProfit (loss) of acquiree since acquisition dateIFRS 3.B64 q (i) DisclosuredocumentationThe profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)] ifrs-fullProfitLossOfCombinedEntityMonetary duration, creditlabelProfit (loss) of combined entity as if combination occurred at beginning of periodIFRS 3.B64 q (ii) DisclosuredocumentationThe profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Total for all business combinations [member]; Profit (loss)]ifrs-fullProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011Monetary duration, creditlabelProfit (loss) recognised on exchanging construction services for financial assetSIC 29.6A DisclosuredocumentationThe profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Profit (loss)]ifrs-fullProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011Monetary duration, creditlabelProfit (loss) recognised on exchanging construction services for intangible assetSIC 29.6A DisclosuredocumentationThe profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Profit (loss)]ifrs-fullProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestmentsMonetary duration, creditlabelProfit (loss) on disposal of investments and changes in value of investmentsIAS 26.35 b (ix) DisclosuredocumentationThe profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)]ifrs-fullProgrammingAssetsMonetary instant, debitlabelProgramming assets

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of assets relating to programming. [Refer: Assets] ifrs-fullPropertyAmountContributedToFairValueOfPlanAssetsMonetary instant, debitlabelReal estate, amount contributed to fair value of plan assetsIAS 19.142 d Example, Effective 2027-01-01 IFRS 19.208 c ExampledocumentationThe amount real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]ifrs-fullPropertyDevelopmentAndProjectManagementExpenseMonetary duration, debitlabel IAS1Property development and project management expense IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Property development and project management expense, operatingdocumentation IAS1The amount of expense arising from property development and project management.documentation IFRS18The amount of expense arising from property development and project management, in the operating category in the statement of profit or loss.ifrs-fullPropertyDevelopmentAndProjectManagementIncomeMonetary duration, creditlabel IAS1Property development and project management income IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Property development and project management income, operatingdocumentation IAS1The amount of income arising from property development and project management.documentation IFRS18The amount of income arising from property development and project management, in the operating category in the statement of profit or loss. ifrs-fullPropertyIntendedForSaleInOrdinaryCourseOfBusinessMonetary instant, debitlabelProperty intended for sale in ordinary course of business IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of property intended for sale in the ordinary course of business of the entity. Property is land or a building - or part of a building - or both.ifrs-fullPropertyManagementExpenseMonetary duration, debitlabel IAS1Property management expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Property management expense, operatingdocumentation IAS1The amount of expense relating to property management. Property is land or a building - or part of a building - or both.documentation IFRS18The amount of expense relating to property management, in the operating category in the statement of profit or loss. Property is land or a building - or part of a building - or both.ifrs-fullPropertyPlantAndEquipmentMonetary instant, debitlabelProperty, plant and equipment IAS 1 IAS 16.73 e Disclosure, , Effective 2027-01-01 IFRS 19.200 e Disclosure, Expiry date 2027-01-01 IAS 1.54 a Disclosure

IFRS18 IAS 16.73 e Disclosure, Effective 2027-01-01 IFRS 18.103 a Disclosure, Effective 2027-01-01 IFRS 19.200 e Disclosure periodStartLabelProperty, plant and equipment at beginning of periodperiodEndLabelProperty, plant and equipment at end of periodtotalLabelTotal property, plant and equipmentdocumentationThe 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. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] ifrs-fullPropertyPlantAndEquipmentAbstractlabelProperty, plant and equipment [abstract]ifrs-fullPropertyPlantAndEquipmentByOperatingLeaseStatusAxisAxislabelProperty, plant and equipment by operating lease status [axis]IFRS 16.95 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullPropertyPlantAndEquipmentByOperatingLeaseStatusDomainDomain [default]labelProperty, plant and equipment by operating lease status [domain]IFRS 16.95 DisclosuredocumentationThis member stands for all property, plant and equipment when disaggregated by the operating lease status by a lessor. It also represents the standard value for the 'Property, plant and equipment by operating lease status' axis if no other member is used. [Refer: Property, plant and equipment]ifrs-fullPropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssetsMonetary instant, debitlabelProperty, plant and equipment, revalued assets, at costIAS 16.77 e Disclosure, Effective 2027-01-01 IFRS 19.202 c DisclosuredocumentationThe 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]ifrs-fullPropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUseMonetary instant, debitlabelProperty, plant and equipment, assets retired from active use and not classified as held for saleIAS 16.79 c ExampledocumentationThe amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with IFRS 5. [Refer: Property, plant and equipment] ifrs-fullPropertyPlantAndEquipmentCarryingAmountOfRevaluedAssetsMonetary instant, debitlabelProperty, plant and equipment, revalued assetsIAS 16.77 Disclosure, Effective 2027-01-01 IFRS 19.202 DisclosuredocumentationThe amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]ifrs-fullPropertyPlantAndEquipmentExpendituresRecognisedForConstructionsMonetary instant, debitlabelProperty, plant and equipment, expenditures recognised in course of its constructionIAS 16.74 b DisclosuredocumentationThe amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction. [Refer: Carrying amount [member]; Property, plant and equipment]ifrs-fullPropertyPlantAndEquipmentFairValueUsedAsDeemedCostMonetary instant, debitlabelProperty, plant and equipment fair value used as deemed costIFRS 1.30 Disclosuredocumentation IAS1The amount of property, plant and equipment, for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Property, plant and equipment]documentation IFRS18The amount of property, plant and equipment, for which fair value was used as their deemed cost in the opening IFRS Accounting Standard statement of financial position. [Refer: Property, plant and equipment]ifrs-fullPropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciatedMonetary instant, debitlabelProperty, plant and equipment, gross carrying amount of fully depreciated assets still in useIAS 16.79 b ExampledocumentationThe gross carrying amount of fully depreciated property, plant and equipment that is still in use. [Refer: Gross carrying amount [member]; Property, plant and equipment]

ifrs-fullPropertyPlantAndEquipmentIncludingRightofuseAssetsMonetary instant, debitlabelProperty, plant and equipment including right-of-use assets IAS 1 IAS 16.73 e Common practice, IFRS 16.47 a Disclosure, Expiry date 2027-01-01 IAS 1.54 a Common practice IFRS18 IFRS 16.47 a Disclosure, Effective 2027-01-01 IFRS 18.103 a Common practice, IAS 16.73 e Common practice periodStartLabelProperty, plant and equipment including right-of-use assets at beginning of periodperiodEndLabelProperty, plant and equipment including right-of-use assets at end of perioddocumentationThe amount of property, plant and equipment including right-of-use assets whose underlying assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment; Right-of-use assets]ifrs-fullPropertyPlantAndEquipmentIncludingRightofuseAssetsAxisAxislabelProperty, plant and equipment including right-of-use assets [axis]IAS 16.73 e Common practicedocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullPropertyPlantAndEquipmentIncludingRightofuseAssetsDomainDomain [default]labelProperty, plant and equipment including right-of-use assets [domain]IAS 16.73 e Common practicedocumentationThis member stands for a class of asset representing property, plant and equipment including right-of-use assets whose underlying assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment including right-of-use assets]ifrs-fullPropertyPlantAndEquipmentMemberMemberlabelProperty, plant and equipment [member]IAS 16.73 Disclosure, IAS 36.127 Example, IFRS 16.53 Example, Effective 2027-01-01 IFRS 19.115 Example, Effective 2027-01-01 IFRS 19.200 Disclosure, Effective 2027-01-01 IFRS 19.251 ExampledocumentationThis member stands for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-fullPropertyPlantAndEquipmentNotSubjectToOperatingLeasesMemberMemberlabelProperty, plant and equipment not subject to operating leases [member]IFRS 16.95 DisclosuredocumentationThis member stands for property, plant and equipment that is not subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment]ifrs-fullPropertyPlantAndEquipmentPledgedAsSecurityMonetary instant, debitlabelProperty, plant and equipment, pledged as securityIAS 16.74 a Disclosure, Effective 2027-01-01 IFRS 19.201 a DisclosuredocumentationThe amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]ifrs-fullPropertyPlantAndEquipmentRecognisedAsOfAcquisitionDateMonetary instant, debitlabelProperty, plant and equipment recognised as of acquisition dateIFRS 3.B64 i Example, IFRS 3.IE72 Example, Effective 2027-01-01 IFRS 19.35 g ExampledocumentationThe amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Total for all business combinations [member]]ifrs-fullPropertyPlantAndEquipmentRestrictionsOnTitleMonetary instant, debitlabelProperty, plant and equipment, restrictions on titleIAS 16.74 a Disclosure, Effective 2027-01-01 IFRS 19.201 a DisclosuredocumentationThe amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment]ifrs-fullPropertyPlantAndEquipmentRevaluationAbstractlabelProperty, plant and equipment, revaluation [abstract]ifrs-fullPropertyPlantAndEquipmentRevaluationSurplusMonetary instant, creditlabelProperty, plant and equipment, revaluation surplusIAS 16.77 f Disclosure, Effective 2027-01-01 IFRS 19.202 d DisclosuredocumentationThe amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus]

ifrs-fullPropertyPlantAndEquipmentSubjectToOperatingLeasesMemberMemberlabelProperty, plant and equipment subject to operating leases [member]IFRS 16.95 DisclosuredocumentationThis member stands for property, plant and equipment that is subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment]ifrs-fullPropertyPlantAndEquipmentTemporarilyIdleMonetary instant, debitlabelProperty, plant and equipment, temporarily idleIAS 16.79 a ExampledocumentationThe amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment]ifrs-fullPropertyServiceChargeExpense(Monetary) duration, debitlabel IAS1Property service charge expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice negatedLabel IAS1Property service charge expenselabel IFRS18Property service charge expense, operatingnegatedLabel IFRS18Property service charge expense, operatingdocumentation IAS1The amount of expense arising from charges related to servicing of property.documentation IFRS18The amount of expense arising from charges related to servicing of property, in the operating category in the statement of profit or loss.ifrs-fullPropertyServiceChargeIncomeMonetary duration, creditlabel IAS1Property service charge income IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Property service charge income, operatingdocumentation IAS1The amount of income arising from charges related to servicing of property.documentation IFRS18The amount of income arising from charges related to servicing of property, in the operating category in the statement of profit or loss. ifrs-fullPropertyServiceChargeIncomeExpenseMonetary duration, creditlabel IAS1Property service charge income (expense) IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice netLabel IAS1Net property service charge income (expense)label IFRS18Property service charge income (expense), operatingnetLabel IFRS18Net property service charge income (expense), operatingdocumentation IAS1The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income]documentation IFRS18The amount of income or expense arising from property service charge, in the operating category in the statement of profit or loss. [Refer: Property service charge expense, operating; Property service charge income, operating]ifrs-fullPropertyServiceChargeIncomeExpenseAbstractlabelProperty service charge income (expense) [abstract]ifrs-fullPropertyTaxExpenseMonetary duration, debitlabel IAS1Property tax expense

IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Property tax expense, operatingdocumentation IAS1The amount of tax expense levied on property. Property is land or a building - or part of a building - or both.documentation IFRS18The amount of tax expense levied on property, in the operating category in the statement of profit or loss. Property is land or a building - or part of a building - or both. ifrs-fullProportionOfOwnershipInterestInAssociatePercent durationlabelProportion of ownership interest in associateIAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) DisclosuredocumentationThe proportion of ownership interest in an associate attributable to the entity. [Refer: Total for all associates [member]]ifrs-fullProportionOfOwnershipInterestInJointOperationPercent durationlabelProportion of ownership interest in joint operationIFRS 12.21 a (iv) DisclosuredocumentationThe proportion of ownership interest in a joint operation attributable to the entity. [Refer: Total for all joint operations [member]]ifrs-fullProportionOfOwnershipInterestInJointVenturePercent durationlabelProportion of ownership interest in joint ventureIAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) DisclosuredocumentationThe proportion of ownership interest in a joint venture attributable to the entity. [Refer: Total for all joint ventures [member]]ifrs-fullProportionOfOwnershipInterestInSubsidiaryPercent durationlabelProportion of ownership interest in subsidiaryIAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.19B c DisclosuredocumentationThe proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Total for all subsidiaries [member]]ifrs-fullProportionOfOwnershipInterestsHeldByNoncontrollingInterestsPercent durationlabelProportion of ownership interests held by non-controlling interestsIFRS 12.12 c DisclosuredocumentationThe proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Total for all subsidiaries [member]; Non-controlling interests]ifrs-fullProportionOfVotingPowerHeldInAssociatePercent durationlabelProportion of voting rights held in associateIAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) DisclosuredocumentationThe proportion of the voting rights in an associate held by the entity. [Refer: Total for all associates [member]] ifrs-fullProportionOfVotingPowerHeldInSubsidiaryPercent durationlabelProportion of voting rights held in subsidiaryIAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.19B c DisclosuredocumentationThe proportion of the voting rights in a subsidiary held by the entity. [Refer: Total for all subsidiaries [member]]ifrs-fullProportionOfVotingRightsHeldByNoncontrollingInterestsPercent durationlabelProportion of voting rights held by non-controlling interestsIFRS 12.12 d DisclosuredocumentationThe proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Total for all subsidiaries [member]; Non-controlling interests]ifrs-fullProportionOfVotingRightsHeldInJointOperationPercent durationlabelProportion of voting rights held in joint operationIFRS 12.21 a (iv) DisclosuredocumentationThe proportion of the voting rights in a joint operation held by the entity. [Refer: Total for all joint operations [member]]ifrs-fullProportionOfVotingRightsHeldInJointVenturePercent durationlabelProportion of voting rights held in joint ventureIAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) DisclosuredocumentationThe proportion of the voting rights in a joint venture held by the entity. [Refer: Total for all joint ventures [member]]ifrs-fullProvisionForCreditCommitmentsMemberMemberlabelProvision for credit commitments [member]IAS 37.84 Common practicedocumentationThis member stands for a provision for credit commitments entered into by the entity. [Refer: Classes of other provisions [domain]]ifrs-fullProvisionForDecommissioningRestorationAndRehabilitationCostsMonetary instant, creditlabelProvision for decommissioning, restoration and rehabilitation costsIAS 37.87 Example, IAS 37 - D Examples: disclosures ExampletotalLabelTotal provision for decommissioning, restoration and rehabilitation costsdocumentationThe amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions]

ifrs-fullProvisionForDecommissioningRestorationAndRehabilitationCostsAbstractlabelProvision for decommissioning, restoration and rehabilitation costs [abstract]ifrs-fullProvisionForDecommissioningRestorationAndRehabilitationCostsMemberMemberlabelProvision for decommissioning, restoration and rehabilitation costs [member]IAS 37.87 Example, IAS 37 - D Examples: disclosures ExampledocumentationThis member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Classes of other provisions [domain]]ifrs-fullProvisionForTaxesOtherThanIncomeTaxMemberMemberlabelProvision for taxes other than income tax [member]IAS 37.84 Common practicedocumentationThis member stands for a provision for taxes other than income tax. Income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. [Refer: Classes of other provisions [domain]]ifrs-fullProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactionsMonetary durationlabelProvision of guarantees or collateral by entity, related party transactionsIAS 24.21 h Example, Effective 2027-01-01 IFRS 19.234 h ExamplecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentationThe amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]]ifrs-fullProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactionsMonetary durationlabelProvision of guarantees or collateral to entity, related party transactionsIAS 24.21 h Example, Effective 2027-01-01 IFRS 19.234 h ExamplecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentationThe amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]]ifrs-fullProvisionsMonetary instant, creditlabelProvisions IAS 1 Expiry date 2027-01-01 IAS 1.54 l Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 n Disclosure totalLabelTotal provisionsdocumentationThe amount of liabilities of uncertain timing or amount, including provisions for employee benefits.ifrs-fullProvisionsAbstractlabelProvisions [abstract] ifrs-fullProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransactionMonetary instant, creditlabelProvisions for doubtful debts related to outstanding balances of related party transactionIAS 24.18 c Disclosure, Effective 2027-01-01 IFRS 19.230 c DisclosuredocumentationThe amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions]ifrs-fullProvisionsForEmployeeBenefitsMonetary instant, creditlabelProvisions for employee benefits IAS 1 Expiry date 2027-01-01 IAS 1.78 d Disclosure, Effective 2027-01-01 IFRS 19.B9 e Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B111 e Disclosure documentation IAS1The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]documentation IFRS18The amount of provisions for employee benefits. [Refer: Employee benefits expenses, operating; Provisions]ifrs-fullProvisionUsedOtherProvisions(Monetary) duration, debitlabelProvision used, other provisionsIAS 37.84 c Disclosure, Effective 2027-01-01 IFRS 19.257 c DisclosurenegatedLabelProvision used, other provisionsdocumentationThe amount used (ie incurred and charged against the provision) for other provisions. [Refer: Other provisions]ifrs-fullPurchasedCallOptionsMemberMemberlabelPurchased call options [member]IFRS 7.B33 Example, IFRS 7.IG40B ExampledocumentationThis member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]]ifrs-fullPurchaseOfAvailableforsaleFinancialAssetsMonetary duration, creditlabelPurchase of available-for-sale financial assetsExpired 2023-01-01 IAS 7.16 Common practicecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale] ifrs-fullPurchaseOfBiologicalAssetsMonetary duration, creditlabelPurchase of biological assetsIAS 7.16 Common practicedocumentationThe cash outflow for the purchase of biological assets. [Refer: Biological assets]ifrs-fullPurchaseOfExplorationAndEvaluationAssetsMonetary duration, creditlabelPurchase of exploration and evaluation assetsIAS 7.16 Common practicedocumentationThe cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]ifrs-fullPurchaseOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivitiesMonetary duration, creditlabelPurchase of financial assets measured at amortised cost, classified as investing activitiesIAS 7.16 Common practicedocumentationThe cash outflow for the purchase of financial assets measured at amortised cost, classified as investing activities.ifrs-fullPurchaseOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivitiesMonetary duration, creditlabelPurchase of financial assets measured at fair value through other comprehensive income, classified as investing activitiesIAS 7.16 Common practicedocumentationThe cash outflow for the purchase of financial assets measured at fair value through other comprehensive income, classified as investing activities.ifrs-fullPurchaseOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivitiesMonetary duration, creditlabelPurchase of financial assets measured at fair value through profit or loss, classified as investing activitiesIAS 7.16 Common practicedocumentationThe cash outflow for the purchase of financial assets measured at fair value through profit or loss, classified as investing activities.ifrs-fullPurchaseOfFinancialInstrumentsClassifiedAsInvestingActivitiesMonetary duration, creditlabelPurchase of financial instruments, classified as investing activitiesIAS 7.16 Common practicedocumentationThe cash outflow for the purchase of financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-fullPurchaseOfIntangibleAssetsClassifiedAsInvestingActivities(Monetary) duration, creditlabelPurchase of intangible assets, classified as investing activitiesIAS 7.16 a ExamplenegatedTerseLabelPurchase of intangible assetsdocumentationThe cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]ifrs-fullPurchaseOfInterestsInAssociatesMonetary duration, creditlabel IAS1Purchase of interests in associates IAS 1 IAS 7.16 Common practice IFRS18 Effective 2027-01-01 IAS 7.16 c Example label IFRS18Purchase of interests in associates, classified as investing activitiesdocumentation IAS1The cash outflow for the purchase of interests in associates. [Refer: Total for all associates [member]]documentation IFRS18The cash outflow for the purchase of interests in associates, classified as investing activities. [Refer: Total for all associates [member]]ifrs-fullPurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethodMonetary duration, creditlabelPurchase of interests in investments accounted for using equity methodIAS 7.16 Common practicedocumentationThe cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method]ifrs-fullPurchaseOfInvestmentPropertyMonetary duration, creditlabelPurchase of investment propertyIAS 7.16 Common practicedocumentationThe cash outflow for the purchase of investment property. [Refer: Investment property]ifrs-fullPurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodMonetary duration, creditlabelPurchase of investments other than investments accounted for using equity methodIAS 7.16 Common practicedocumentationThe cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] ifrs-fullPurchaseOfMiningAssetsMonetary duration, creditlabelPurchase of mining assetsIAS 7.16 Common practicedocumentationThe cash outflow for the purchase of mining assets. [Refer: Mining assets]ifrs-fullPurchaseOfOilAndGasAssetsMonetary duration, creditlabelPurchase of oil and gas assetsIAS 7.16 Common practicedocumentationThe cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets]ifrs-fullPurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities(Monetary) duration, creditlabelPurchase of other long-term assets, classified as investing activitiesIAS 7.16 a ExamplenegatedTerseLabelPurchase of other long-term assetsdocumentationThe 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]ifrs-fullPurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities(Monetary) duration, creditlabelPurchase of property, plant and equipment, classified as investing activitiesIAS 7.16 a ExamplenegatedTerseLabelPurchase of property, plant and equipmentdocumentationThe cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]ifrs-fullPurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssetsMonetary duration, creditlabelPurchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assetsIAS 7.16 Common practicedocumentationThe cash outflow for the purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]

ifrs-fullPurchaseOfTreasurySharesMonetary duration, debitlabelPurchase of treasury shares IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]ifrs-fullPurchasesFairValueMeasurementAssetsMonetary duration, debitlabelPurchases, fair value measurement, assetsIFRS 13.93 e (iii) DisclosuredocumentationThe increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]]ifrs-fullPurchasesFairValueMeasurementEntitysOwnEquityInstrumentsMonetary duration, creditlabelPurchases, fair value measurement, entity's own equity instrumentsIFRS 13.93 e (iii) DisclosuredocumentationThe increase in the fair value measurement of the entity's own equity instruments resulting from purchases of those equity instruments. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]]ifrs-fullPurchasesFairValueMeasurementLiabilitiesMonetary duration, creditlabelPurchases, fair value measurement, liabilitiesIFRS 13.93 e (iii) DisclosuredocumentationThe increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]]ifrs-fullPurchasesOfElectricityMadeToOffsetSalesOfUnusedNaturedependentElectricityMonetary duration, creditlabelPurchases of electricity made to offset sales of unused nature-dependent electricity IAS 1 Effective 2026-01-01 IFRS 7.30A c (iii) Disclosure, Effective 2027-01-01 IFRS 19.64A c (iii) Disclosure IFRS18 Effective 2027-01-01 IFRS 19.64A c (iii) Disclosure, Effective 2026-01-01 IFRS 7.30A c (iii) Disclosure documentationThe amount of costs arising from purchases of electricity made to offset sales of unused nature-dependent electricity. ifrs-fullPurchasesOfGoodsRelatedPartyTransactionsMonetary duration, debitlabelPurchases of goods, related party transactionsIAS 24.21 a Example, Effective 2027-01-01 IFRS 19.234 a ExampledocumentationThe amount of goods purchased by the entity in related party transactions. [Refer: Total for all related parties [member]]ifrs-fullPurchasesOfNaturedependentElectricityMonetary duration, creditlabelPurchases of nature-dependent electricity IAS 1 Effective 2027-01-01 IFRS 19.64A c (i) Disclosure, Effective 2026-01-01 IFRS 7.30A c (i) Disclosure IFRS18 Effective 2026-01-01 IFRS 7.30A c (i) Disclosure, Effective 2027-01-01 IFRS 19.64A c (i) Disclosure documentationThe amount of costs arising from purchases made under the contracts for receipt of nature-dependent electricity.ifrs-fullPurchasesOfPropertyAndOtherAssetsRelatedPartyTransactionsMonetary duration, debitlabelPurchases of property and other assets, related party transactionsIAS 24.21 b Example, Effective 2027-01-01 IFRS 19.234 b ExampledocumentationThe amount of property and other assets purchased by the entity in related party transactions. [Refer: Total for all related parties [member]]ifrs-fullPurchasesOfUnusedNaturedependentElectricityMonetary duration, creditlabelPurchases of unused nature-dependent electricityEffective 2027-01-01 IFRS 19.64A c (i) Disclosure, Effective 2026-01-01 IFRS 7.30A c (i) DisclosuredocumentationThe amount of purchases made under contracts for receipt of nature-dependent electricity that relate to unused nature-dependent electricity.ifrs-fullQualifyingInsurancePoliciesAmountContributedToFairValueOfPlanAssetsMonetary instant, debitlabelQualifying insurance policies, amount contributed to fair value of plan assetsIAS 19.142 Common practice, IAS 19.8 Common practicedocumentationThe amount qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]

ifrs-fullQualifyingInsurancePoliciesPercentageContributedToFairValueOfPlanAssetsPercent instantlabelQualifying insurance policies, percentage contributed to fair value of plan assetsIAS 19.142 Common practice, IAS 19.8 Common practicedocumentationThe percentage qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Qualifying insurance policies, amount contributed to fair value of plan assets]ifrs-fullQualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15RetrospectivelyTextlabelQualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectivelyIFRS 15.C6 b DisclosuredocumentationThe qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively.ifrs-fullQualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssetsTextlabelQualitative information about continuing involvement in derecognised financial assetsIFRS 7.42E f DisclosuredocumentationQualitative information about the entity's continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets]ifrs-fullQualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapitalTextlabelQualitative information about entity's objectives, policies and processes for managing capital IAS 1 Expiry date 2027-01-01 IAS 1.135 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.127 a Disclosure documentationQualitative information about the entity's objectives, policies and processes for managing capital. This should include a description of what it manages as capital, the nature of externally imposed capital requirements and how those requirements are managed, and how the entity is meeting its objectives for managing capital. [Refer: Capital requirements [domain]] ifrs-fullQuantitativeInformationAboutDerivativesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatoryText blocklabelQuantitative information about derivatives that have yet to transition to alternative benchmark rate [text block]IFRS 7.24J b (iii) DisclosuredocumentationThe quantitative information about derivatives that have yet to transition to an alternative benchmark rate.ifrs-fullQuantitativeInformationAboutNonderivativeFinancialAssetsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatoryText blocklabelQuantitative information about non-derivative financial assets that have yet to transition to alternative benchmark rate [text block]IFRS 7.24J b (i) DisclosuredocumentationThe quantitative information about non-derivative financial assets that have yet to transition to an alternative benchmark rate.ifrs-fullQuantitativeInformationAboutNonderivativeFinancialLiabilitiesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatoryText blocklabelQuantitative information about non-derivative financial liabilities that have yet to transition to alternative benchmark rate [text block]IFRS 7.24J b (ii) DisclosuredocumentationThe quantitative information about non-derivative financial liabilities that have yet to transition to an alternative benchmark rate.ifrs-fullRangeAxisAxislabelRange [axis]IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, Effective 2027-01-01 IFRS 19.168 b (iii) DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-fullRangeDomainDomain [default]labelRange [domain]IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, Effective 2027-01-01 IFRS 19.168 b (iii) DisclosuredocumentationThis member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is used.ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCostTextlabelRange of estimates within which fair value is likely to lie for biological assets, at costIAS 41.54 c DisclosuredocumentationThe range of estimates within which fair value is highly likely to lie for biological assets when their fair value cannot be measured reliably and the entity measures them at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModelTextlabelRange of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value modelIAS 40.78 c DisclosuredocumentationThe range of estimates within which fair value is highly likely to lie for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModelTextlabelRange of estimates within which fair value is likely to lie for investment property, cost modelIAS 40.79 e (iii) Disclosure, Effective 2027-01-01 IFRS 19.271 e (iii) DisclosuredocumentationThe range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property]ifrs-fullRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimatedTrue/FalselabelRange of outcomes from contingent consideration arrangements and indemnification assets cannot be estimatedIFRS 3.B64 g (iii) DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.ifrs-fullRangesOfExercisePricesForOutstandingShareOptionsAxisAxislabelRanges of exercise prices for outstanding share options [axis]IFRS 2.45 d DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullRangesOfExercisePricesForOutstandingShareOptionsDomainDomain [default]labelRanges of exercise prices for outstanding share options [domain]IFRS 2.45 d DisclosuredocumentationThis member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options. It also represents the standard value for the 'Ranges of exercise prices for outstanding share options' axis if no other member is used. [Refer: Range [domain]]

ifrs-fullRatedCreditExposuresMonetary instantlabelRated credit exposuresExpired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 c ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure]ifrs-fullRateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalancesPercent instantlabelRate of return used to reflect time value of money, regulatory deferral account balancesIFRS 14.33 b DisclosuredocumentationThe rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]]ifrs-fullRawMaterialsMonetary instant, debitlabelCurrent raw materials IAS 1 IAS 2.37 Common practice, Effective 2027-01-01 IFRS 19.B9 c Example, Expiry date 2027-01-01 IAS 1.78 c Example IFRS18 IAS 2.37 Common practice, Effective 2027-01-01 IFRS 18.B111 c Example documentationA classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories]ifrs-fullRawMaterialsAndConsumablesUsed(Monetary) duration, debitlabel IAS1Raw materials and consumables used IAS 1 Expiry date 2027-01-01 IAS 1.102 Example, Expiry date 2027-01-01 IAS 1.99 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.81 b Example, Effective 2027-01-01 IFRS 18.80 Example negatedLabel IAS1Raw materials and consumables usedlabel IFRS18Raw materials and consumables used, operatingnegatedLabel IFRS18Raw materials and consumables used, operatingdocumentation IAS1The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]documentation IFRS18The amount of raw materials and consumables used in the production process or in the rendering of services, in the operating category in the statement of profit or loss. [Refer: Current raw materials] ifrs-fullRealEstatePercentageContributedToFairValueOfPlanAssetsPercent instantlabelReal estate, percentage contributed to fair value of plan assetsIAS 19.142 d Common practicedocumentationThe percentage real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Real estate, amount contributed to fair value of plan assets]ifrs-fullReceiptsFromContractsHeldForDealingOrTradingPurposeMonetary duration, debitlabelReceipts from contracts held for dealing or trading purposesIAS 7.14 g ExampledocumentationThe cash inflow from contracts held for dealing or trading purposes.ifrs-fullReceiptsFromRentsAndSubsequentSalesOfSuchAssetsMonetary duration, debitlabelReceipts from rents and subsequent sales of assets held for rental to others and subsequently held for saleIAS 7.14 ExampledocumentationThe cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale.ifrs-fullReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenueMonetary duration, debitlabelReceipts from royalties, fees, commissions and other revenueIAS 7.14 b Exampledocumentation IAS1The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]documentation IFRS18The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue, operating]ifrs-fullReceiptsFromSalesOfGoodsAndRenderingOfServicesMonetary duration, debitlabelReceipts from sales of goods and rendering of servicesIAS 7.14 a ExampledocumentationThe cash inflow from sales of goods and rendering of services.

ifrs-fullReceivablesDueFromAssociatesMonetary instant, debitlabelReceivables due from associates IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of receivables due from associates. [Refer: Total for all associates [member]]ifrs-fullReceivablesDueFromJointVenturesMonetary instant, debitlabelReceivables due from joint ventures IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of receivables due from joint ventures. [Refer: Total for all joint ventures [member]]ifrs-fullReceivablesFromContractsWithCustomersMonetary instant, debitlabelReceivables from contracts with customersIFRS 15.105 Disclosure, IFRS 15.116 a Disclosure, Effective 2027-01-01 IFRS 19.105 a DisclosureperiodStartLabelReceivables from contracts with customers at beginning of periodperiodEndLabelReceivables from contracts with customers at end of periodtotalLabelTotal receivables from contracts with customersdocumentationThe amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due.ifrs-fullReceivablesFromContractsWithCustomersAbstractlabelReceivables from contracts with customers [abstract] ifrs-fullReceivablesFromRentalOfPropertiesMonetary instant, debitlabelReceivables from rental of properties IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of receivables arising from the rental of properties. Property is land or a building - or part of a building - or both.ifrs-fullReceivablesFromSaleOfPropertiesMonetary instant, debitlabelReceivables from sale of properties IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of receivables arising from the sale of properties. Property is land or a building - or part of a building - or both.ifrs-fullReceivablesFromTaxesOtherThanIncomeTaxMonetary instant, debitlabelReceivables from taxes other than income tax IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.ifrs-fullRecipesFormulaeModelsDesignsAndPrototypesMonetary instant, debitlabelRecipes, formulae, models, designs and prototypesIAS 38.119 f ExampledocumentationThe amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]

ifrs-fullRecipesFormulaeModelsDesignsAndPrototypesMemberMemberlabelRecipes, formulae, models, designs and prototypes [member]IAS 38.119 f ExampledocumentationThis member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]ifrs-fullReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax(Monetary) duration, debitlabelReclassification adjustments on available-for-sale financial assets, before tax IAS 1 Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure IFRS18 Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure commentaryGuidanceThis element should be used to tag non-restated comparative information only.negatedLabelReclassification adjustments on available-for-sale financial assets, before taxdocumentationThe amount of reclassification adjustments related to available-for-sale financial assets, 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: Financial assets available-for-sale; Other comprehensive income]ifrs-fullReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax(Monetary) duration, debitlabelReclassification adjustments on available-for-sale financial assets, net of tax IAS 1 Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure IFRS18 Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure, commentaryGuidanceThis element should be used to tag non-restated comparative information only.negatedLabelReclassification adjustments on available-for-sale financial assets, net of taxdocumentationThe amount of reclassification adjustments related to available-for-sale financial assets, 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: Financial assets available-for-sale; Other comprehensive income] ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesBeforeTax(Monetary) duration, debitlabelReclassification adjustments on cash flow hedges, before tax IAS 1 Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.90 Disclosure negatedLabelReclassification adjustments on cash flow hedges, before taxdocumentationThe 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: Cash flow hedges [member]; Other comprehensive income]ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTaxMonetary duration, debitlabelReclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of taxIFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure, Effective 2027-01-01 IFRS 19.62 b (iii) DisclosuredocumentationThe amount of reclassification adjustments on cash flow hedges for which the hedged future cash flows are no longer expected to occur, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTaxMonetary duration, debitlabelReclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of taxIFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure, Effective 2027-01-01 IFRS 19.62 b (iii) DisclosuredocumentationThe amount of reclassification adjustments on cash flow hedges for which the hedged item affected profit or loss, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTaxMonetary duration, debitlabelReclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of taxIFRS 7.24E a DisclosuredocumentationThe amount of reclassification adjustments on cash flow hedges for which the reserve of cash flow hedges will not be recovered in one or more future periods, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]

ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesNetOfTax(Monetary) duration, debitlabelReclassification adjustments on cash flow hedges, net of tax IAS 1 IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure, , Effective 2027-01-01 IFRS 19.62 b (iii) Disclosure, Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure, , Effective 2027-01-01 IFRS 18.90 Disclosure, Effective 2027-01-01 IFRS 19.62 b (iii) Disclosure negatedLabelReclassification adjustments on cash flow hedges, net of taxdocumentationThe 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: Cash flow hedges [member]; Other comprehensive income]ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax(Monetary) duration, debitlabelReclassification adjustments on change in value of foreign currency basis spreads, before tax IAS 1 Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.90 Disclosure negatedLabelReclassification adjustments on change in value of foreign currency basis spreads, before taxdocumentationThe amount of reclassification adjustments related to change in value of foreign currency basis spreads, 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] ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax(Monetary) duration, debitlabelReclassification adjustments on change in value of foreign currency basis spreads, net of tax IAS 1 Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.90 Disclosure negatedLabelReclassification adjustments on change in value of foreign currency basis spreads, net of taxdocumentationThe amount of reclassification adjustments related to change in value of foreign currency basis spreads, 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]ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax(Monetary) duration, debitlabelReclassification adjustments on change in value of forward elements of forward contracts, before tax IAS 1 Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.90 Disclosure negatedLabelReclassification adjustments on change in value of forward elements of forward contracts, before taxdocumentationThe amount of reclassification adjustments related to change in value of forward elements of forward contracts, 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]ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax(Monetary) duration, debitlabelReclassification adjustments on change in value of forward elements of forward contracts, net of tax

IAS 1 Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.90 Disclosure negatedLabelReclassification adjustments on change in value of forward elements of forward contracts, net of taxdocumentationThe amount of reclassification adjustments related to change in value of forward elements of forward contracts, 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] ifrs-fullReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax(Monetary) duration, debitlabelReclassification adjustments on change in value of time value of options, before tax IAS 1 Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.90 Disclosure negatedLabelReclassification adjustments on change in value of time value of options, before taxdocumentationThe amount of reclassification adjustments related to change in value of time value of options, 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]ifrs-fullReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax(Monetary) duration, debitlabelReclassification adjustments on change in value of time value of options, net of tax IAS 1 Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.90 Disclosure negatedLabelReclassification adjustments on change in value of time value of options, net of taxdocumentationThe amount of reclassification adjustments related to change in value of time value of options, 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]ifrs-fullReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax(Monetary) duration, debitlabelReclassification adjustments on exchange differences on translation of foreign operations, before tax IAS 1 IAS 21.48 Disclosure, Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 IAS 21.48 Disclosure, , Effective 2027-01-01 IFRS 18.90 Disclosure negatedLabelReclassification adjustments on exchange differences on translation of foreign operations, before taxdocumentationThe amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, 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] ifrs-fullReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax(Monetary) duration, debitlabelReclassification adjustments on exchange differences on translation of foreign operations, net of tax

IAS 1 IAS 21.48 Disclosure, Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 IAS 21.48 Disclosure, , Effective 2027-01-01 IFRS 18.90 Disclosure negatedLabelReclassification adjustments on exchange differences on translation of foreign operations, net of taxdocumentationThe amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, 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]ifrs-fullReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax(Monetary) duration, debitlabelReclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax IAS 1 IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure, , Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure, Effective 2027-01-01 IFRS 18.90 Disclosure negatedLabelReclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before taxdocumentation IAS1The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, 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: Insurance finance income (expenses); Reinsurance contracts held [member]]documentation IFRS18The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, 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: Insurance finance income (expenses), operating; Reinsurance contracts held [member]] ifrs-fullReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax(Monetary) duration, debitlabelReclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax IAS 1 IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure, , Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, Effective 2027-01-01 IFRS 18.90 Disclosure, IFRS 17.B135 a Disclosure negatedLabelReclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of taxdocumentation IAS1The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, 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: Insurance finance income (expenses); Reinsurance contracts held [member]]documentation IFRS18The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, 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: Insurance finance income (expenses), operating; Reinsurance contracts held [member]]

ifrs-fullReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax(Monetary) duration, debitlabelReclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax IAS 1 IFRS 7.20 a (viii) Disclosure, , Effective 2027-01-01 IFRS 19.56 a (v) Disclosure, Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 IFRS 7.20 a (viii) Disclosure, Effective 2027-01-01 IFRS 18.90 Disclosure, Effective 2027-01-01 IFRS 19.56 a (v) Disclosure negatedLabelReclassification adjustments on financial assets measured at fair value through other comprehensive income, before taxdocumentationThe amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, 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: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]ifrs-fullReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax(Monetary) duration, debitlabelReclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax IAS 1 Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.90 Disclosure negatedLabelReclassification adjustments on financial assets measured at fair value through other comprehensive income, net of taxdocumentationThe amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, 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: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] ifrs-fullReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax(Monetary) duration, debitlabelReclassification adjustments on hedges of net investments in foreign operations, before tax IAS 1 IAS 39.102 Disclosure, Expiry date 2027-01-01 IAS 1.92 Disclosure, IFRS 9.6.5.14 Disclosure IFRS18 IAS 39.102 Disclosure, IFRS 9.6.5.14 Disclosure, , Effective 2027-01-01 IFRS 18.90 Disclosure negatedLabelReclassification adjustments on hedges of net investments in foreign operations, before taxdocumentationThe amount of reclassification adjustments related to hedges of net investments in foreign operations, 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]ifrs-fullReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax(Monetary) duration, debitlabelReclassification adjustments on hedges of net investments in foreign operations, net of tax

IAS 1 IAS 39.102 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.14 Disclosure, , Effective 2027-01-01 IFRS 19.62 b (iii) Disclosure, Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 IAS 39.102 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.14 Disclosure, , Effective 2027-01-01 IFRS 18.90 Disclosure, Effective 2027-01-01 IFRS 19.62 b (iii) Disclosure negatedLabelReclassification adjustments on hedges of net investments in foreign operations, net of taxdocumentationThe amount of reclassification adjustments related to hedges of net investments in foreign operations, 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] ifrs-fullReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax(Monetary) duration, debitlabelReclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax IAS 1 IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure, Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 IFRS 17.91 a Disclosure, Effective 2027-01-01 IFRS 18.90 Disclosure, IFRS 17.B135 a Disclosure negatedLabelReclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before taxdocumentation IAS1The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, 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: Insurance finance income (expenses); Insurance contracts issued [member]]documentation IFRS18The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, 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: Insurance finance income (expenses), operating; Insurance contracts issued [member]] ifrs-fullReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax(Monetary) duration, debitlabelReclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax IAS 1 IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure, , Expiry date 2027-01-01 IAS 1.92 Disclosure IFRS18 IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure, Effective 2027-01-01 IFRS 18.90 Disclosure negatedLabelReclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of taxdocumentation IAS1The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, 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: Insurance finance income (expenses); Insurance contracts issued [member]]documentation IFRS18The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, 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: Insurance finance income (expenses), operating; Insurance contracts issued [member]]

ifrs-fullReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax(Monetary) duration, debitlabelReclassification adjustments on net movement in regulatory deferral account balances, before taxIFRS 14.22 b DisclosurenegatedLabelReclassification adjustments on net movement in regulatory deferral account balances, before taxdocumentationThe amount of reclassification adjustments related to the net movement in regulatory deferral account balances, 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: Regulatory deferral account balances [domain]; Other comprehensive income]ifrs-fullReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax(Monetary) duration, debitlabelReclassification adjustments on net movement in regulatory deferral account balances, net of taxIFRS 14.22 b DisclosurenegatedLabelReclassification adjustments on net movement in regulatory deferral account balances, net of taxdocumentationThe amount of reclassification adjustments related to the net movement in regulatory deferral account balances, 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: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-fullReclassificationIntoAvailableforsaleFinancialAssetsMonetary duration, debitlabelReclassification into available-for-sale financial assetsExpired 2023-01-01 IFRS 7.12 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale]ifrs-fullReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLossMonetary duration, debitlabelReclassification into financial assets at fair value through profit or lossExpired 2023-01-01 IFRS 7.12 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of financial assets reclassified into the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]ifrs-fullReclassificationIntoHeldtomaturityInvestmentsMonetary duration, debitlabelReclassification into held-to-maturity investmentsExpired 2023-01-01 IFRS 7.12 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]ifrs-fullReclassificationIntoLoansAndReceivablesMonetary duration, debitlabelReclassification into loans and receivablesExpired 2023-01-01 IFRS 7.12 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets]

ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueMonetary durationlabelReclassification of financial assets out of measured at amortised cost into measured at fair value through profit or lossIFRS 7.12B c Disclosure, Effective 2027-01-01 IFRS 19.47 c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets] ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncomeMonetary durationlabelReclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive incomeIFRS 7.12B c Disclosure, Effective 2027-01-01 IFRS 19.47 c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets]

ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCostMonetary durationlabelReclassification of financial assets out of measured at fair value through profit or loss into measured at amortised costIFRS 7.12B c Disclosure, Effective 2027-01-01 IFRS 19.47 c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the amortised cost measurement category. [Refer: Financial assets] ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCostMonetary durationlabelReclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised costIFRS 7.12B c Disclosure, Effective 2027-01-01 IFRS 19.47 c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the amortised cost measurement category. [Refer: Financial assets]

ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLossMonetary durationlabelReclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or lossIFRS 7.12B c Disclosure, Effective 2027-01-01 IFRS 19.47 c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category. [Refer: Financial assets] ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncomeMonetary durationlabelReclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive incomeIFRS 7.12B c Disclosure, Effective 2027-01-01 IFRS 19.47 c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets]

ifrs-fullReclassificationOutOfAvailableforsaleFinancialAssetsMonetary duration, creditlabelReclassification out of available-for-sale financial assetsExpired 2023-01-01 IFRS 7.12A a Disclosure, Expired 2023-01-01 IFRS 7.12 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]ifrs-fullReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLossMonetary duration, creditlabelReclassification out of financial assets at fair value through profit or lossExpired 2023-01-01 IFRS 7.12A a Disclosure, Expired 2023-01-01 IFRS 7.12 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of financial assets reclassified out of the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]ifrs-fullReclassificationOutOfHeldtomaturityInvestmentsMonetary duration, creditlabelReclassification out of held-to-maturity investmentsExpired 2023-01-01 IFRS 7.12 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets] ifrs-fullReclassificationOutOfLoansAndReceivablesMonetary duration, creditlabelReclassification out of loans and receivablesExpired 2023-01-01 IFRS 7.12 DisclosurecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets]ifrs-fullReclassifiedItemsAxisAxislabelReclassified items [axis] IAS 1 Expiry date 2027-01-01 IAS 1.41 Disclosure, Effective 2027-01-01 IFRS 19.B6 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.33 Disclosure, Effective 2027-01-01 IFRS 19.129 Disclosure documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullReclassifiedItemsDomainDomain [default]labelReclassified items [domain] IAS 1 Effective 2027-01-01 IFRS 19.B6 Disclosure, Expiry date 2027-01-01 IAS 1.41 Disclosure IFRS18 Effective 2027-01-01 IFRS 19.129 Disclosure, Effective 2027-01-01 IFRS 18.33 Disclosure documentation IAS1This 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.documentation IFRS18This member stands for items that have been reclassified when the entity changes their presentation, disclosure or classification in its financial statements. It also represents the standard value for the 'Reclassified items' axis if no other member is used.

ifrs-fullRecognisedAssetsDefinedBenefitPlanMonetary instant, debitlabelNet defined benefit asset IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [domain]]ifrs-fullRecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssetsMonetary instant, debitlabelRecognised assets representing continuing involvement in derecognised financial assetsIFRS 7.42E a DisclosuredocumentationThe amount of assets recognised in the statement of financial position representing the entity's continuing involvement in derecognised financial assets.ifrs-fullRecognisedLiabilitiesDefinedBenefitPlanMonetary instant, creditlabelNet defined benefit liability IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [domain]]ifrs-fullRecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssetsMonetary instant, creditlabelRecognised liabilities representing continuing involvement in derecognised financial assetsIFRS 7.42E a DisclosuredocumentationThe amount of liabilities recognised in the statement of financial position representing the entity's continuing involvement in derecognised financial assets.ifrs-fullReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstractlabelReconciliation of accounting profit multiplied by applicable tax rates [abstract] ifrs-fullReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstractlabelReconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]ifrs-fullReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstractlabelReconciliation of average effective tax rate and applicable tax rate [abstract]ifrs-fullReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstractlabelReconciliation of changes in allowance account for credit losses of financial assets [abstract]ifrs-fullReconciliationOfChangesInBiologicalAssetsAbstractlabelReconciliation of changes in biological assets [abstract]ifrs-fullReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstractlabelReconciliation of changes in contingent liabilities recognised in business combination [abstract]ifrs-fullReconciliationOfChangesInDeferredTaxLiabilityAssetAbstractlabelReconciliation of changes in deferred tax liability (asset) [abstract]ifrs-fullReconciliationOfChangesInFairValueMeasurementAssetsAbstractlabelReconciliation of changes in fair value measurement, assets [abstract] ifrs-fullReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstractlabelReconciliation of changes in fair value measurement, entity's own equity instruments [abstract]ifrs-fullReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstractlabelReconciliation of changes in fair value measurement, liabilities [abstract]ifrs-fullReconciliationOfChangesInGoodwillAbstractlabelReconciliation of changes in goodwill [abstract]ifrs-fullReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstractlabelReconciliation of changes in intangible assets and goodwill [abstract]ifrs-fullReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstractlabelReconciliation of changes in intangible assets other than goodwill [abstract]ifrs-fullReconciliationOfChangesInInvestmentPropertyAbstractlabelReconciliation of changes in investment property [abstract]ifrs-fullReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstractlabelReconciliation of changes in net assets available for benefits [abstract]ifrs-fullReconciliationOfChangesInOtherProvisionsAbstractlabelReconciliation of changes in other provisions [abstract]ifrs-fullReconciliationOfChangesInPropertyPlantAndEquipmentAbstractlabelReconciliation of changes in property, plant and equipment [abstract]

ifrs-fullReconciliationOfChangesInRightofuseAssetsAbstractlabelReconciliation of changes in right-of-use assets [abstract]ifrs-fullReconciliationOfFairValueOfCreditDerivativeAbstractlabelReconciliation of fair value of credit derivative [abstract]ifrs-fullReconciliationOfManagementdefinedPerformanceMeasureAxisAxislabel IFRS18Reconciliation of management-defined performance measure [axis]Effective 2027-01-01 IFRS 19.144 c Disclosure, Effective 2027-01-01 IFRS 18.123 c Disclosuredocumentation IFRS18The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullReconciliationOfManagementdefinedPerformanceMeasureDomainDomain [default]label IFRS18Reconciliation of management-defined performance measure [domain]Effective 2027-01-01 IFRS 18.123 c Disclosure, Effective 2027-01-01 IFRS 19.144 c Disclosuredocumentation IFRS18This member stands for the standard value for the 'Reconciliation of management-defined performance measure' axis if no other member is used.ifrs-fullReconciliationOfNominalAmountOfCreditDerivativeAbstractlabelReconciliation of nominal amount of credit derivative [abstract]ifrs-fullReconciliationOfNumberOfSharesOutstandingAbstractlabelReconciliation of number of shares outstanding [abstract]ifrs-fullReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstractlabelReconciliation of regulatory deferral account credit balances [abstract]ifrs-fullReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstractlabelReconciliation of regulatory deferral account debit balances [abstract] ifrs-fullReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedAbstractlabelReconciliation of reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied [abstract]ifrs-fullReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstractlabelReconciliation of undiscounted lease payments to net investment in finance lease [abstract]ifrs-fullRecoverableAmountDomainDomainlabelRecoverable amount [domain]IAS 36.130 e DisclosuredocumentationThis member stands for the recoverable amount of an asset or cash generating unit.ifrs-fullRecoverableAmountOfAssetIsFairValueLessCostsOfDisposalOrValueInUseListlabelRecoverable amount of asset is fair value less costs of disposal or value in useIAS 36.130 e DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use.ifrs-fullRecoverableAmountOfAssetOrCashgeneratingUnitMonetary instant, debitlabelRecoverable amount of asset or cash-generating unitIAS 36.130 e DisclosuredocumentationThe higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Total for all cash-generating units [member]]

ifrs-fullRecoveriesOnLoansPreviouslyWrittenOffMonetary duration, debitlabelRecoveries on loans previously written offIAS 7 - B Statement of cash flows for a financial institution ExampledocumentationThe cash inflow from the recoveries on loans that were previously written off.ifrs-fullRecurringFairValueMeasurementMemberMemberlabelRecurring fair value measurement [member]IFRS 13.93 a Disclosure, Effective 2027-01-01 IFRS 19.95 a Disclosuredocumentation IAS1This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]]documentation IFRS18This member stands for fair value measurements which other IFRS Accounting Standards require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]]ifrs-fullRedesignatedAmountMemberMemberlabelRedesignated amount [member]IFRS 1.29 Common practicedocumentation IAS1This member stands for the amount that has been redesignated during the transition to IFRSs.documentation IFRS18This member stands for the amount that has been redesignated during the transition to IFRS Accounting Standards.ifrs-fullRedesignatedFinancialAssetAtFairValueThroughProfitOrLossMonetary instant, debitlabelRedesignated financial asset as at fair value through profit or lossIFRS 1.29 Disclosuredocumentation IAS1The amount of financial assets redesignated to be measured at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial assets]documentation IFRS18The amount of financial assets redesignated to be measured at fair value through profit or loss on transition to IFRS Accounting Standards. [Refer: At fair value [member]; IFRSs [member]; Financial assets] ifrs-fullRedesignatedFinancialLiabilityAtFairValueThroughProfitOrLossMonetary instant, creditlabelRedesignated financial liability as at fair value through profit or lossIFRS 1.29A Disclosuredocumentation IAS1The amount of financial liabilities redesignated as at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial liabilities]documentation IFRS18The amount of financial liabilities redesignated as at fair value through profit or loss on transition to IFRS Accounting Standards. [Refer: At fair value [member]; IFRSs [member]; Financial liabilities]ifrs-fullRedesignatedMemberMember [default]labelRedesignated [member]IFRS 1.29 Disclosuredocumentation IAS1This member stands for financial instruments redesignated during the transition to IFRSs. It also represents the standard value for the 'Redesignation' axis if no other member is used.documentation IFRS18This member stands for financial instruments redesignated during the transition to IFRS Accounting Standards. It also represents the standard value for the 'Redesignation' axis if no other member is used.ifrs-fullRedesignationAxisAxislabelRedesignation [axis]IFRS 1.29 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullReductionOfIssuedCapitalMonetary duration, debitlabelReduction of issued capital

IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital] ifrs-fullRefundsProvisionMonetary instant, creditlabelRefunds provisionIAS 37.87 Example, IAS 37 - Example 4 Refunds policy ExampletotalLabelTotal refunds provisiondocumentationThe amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]ifrs-fullRefundsProvisionAbstractlabelRefunds provision [abstract]ifrs-fullRefundsProvisionMemberMemberlabelRefunds provision [member]IAS 37.87 Example, IAS 37 - Example 4 Refunds policy ExampledocumentationThis member stands for a provision for refunds to be made by the entity to its customers. [Refer: Classes of other provisions [domain]]ifrs-fullRegulatoryDeferralAccountBalancesAxisAxislabelRegulatory deferral account balances [axis]IFRS 14.B22 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullRegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMemberMemberlabelRegulatory deferral account balances classified as disposal groups [member]IFRS 14.B22 DisclosuredocumentationThis member stands for regulatory deferral account balances that are classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [domain]] ifrs-fullRegulatoryDeferralAccountBalancesDomainDomain [default]labelRegulatory deferral account balances [domain]IFRS 14.B22 DisclosuredocumentationThis member stands for regulatory deferral account balances. A regulatory deferral account balance is the balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. This member also represents the standard value for the 'Regulatory deferral account balances' axis if no other member is used.ifrs-fullRegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMemberMemberlabelRegulatory deferral account balances not classified as disposal groups [member]IFRS 14.B22 DisclosuredocumentationThis member stands for regulatory deferral account balances that are not classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [domain]]ifrs-fullRegulatoryDeferralAccountCreditBalancesMonetary instant, creditlabelRegulatory deferral account credit balancesIFRS 14.20 b Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure, Effective 2027-01-01 IFRS 19.101 DisclosureperiodStartLabelRegulatory deferral account credit balances at beginning of periodperiodEndLabelRegulatory deferral account credit balances at end of periodtotalLabelTotal regulatory deferral account credit balancesdocumentationThe amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [domain]]

ifrs-fullRegulatoryDeferralAccountCreditBalancesAbstractlabelRegulatory deferral account credit balances [abstract]ifrs-fullRegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityMonetary instant, creditlabelRegulatory deferral account credit balances and related deferred tax liabilityIFRS 14.24 Disclosure, IFRS 14.B11 a DisclosuretotalLabelTotal regulatory deferral account credit balances and related deferred tax liabilitydocumentationThe amount of regulatory deferral account credit balances and the related deferred tax liability. [Refer: Regulatory deferral account credit balances; Deferred tax liability associated with regulatory deferral account balances]ifrs-fullRegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstractlabelRegulatory deferral account credit balances and related deferred tax liability [abstract]ifrs-fullRegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroupMonetary instant, creditlabelRegulatory deferral account credit balances directly related to disposal groupIFRS 14.25 DisclosuredocumentationThe amount of regulatory deferral account credit balances that are directly related to a disposal group. [Refer: Regulatory deferral account credit balances; Disposal groups classified as held for sale [member]]ifrs-fullRegulatoryDeferralAccountDebitBalancesMonetary instant, debitlabelRegulatory deferral account debit balancesIFRS 14.20 a Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure, Effective 2027-01-01 IFRS 19.101 DisclosureperiodStartLabelRegulatory deferral account debit balances at beginning of periodperiodEndLabelRegulatory deferral account debit balances at end of periodtotalLabelTotal regulatory deferral account debit balancesdocumentationThe amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [domain]] ifrs-fullRegulatoryDeferralAccountDebitBalancesAbstractlabelRegulatory deferral account debit balances [abstract]ifrs-fullRegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetMonetary instant, debitlabelRegulatory deferral account debit balances and related deferred tax assetIFRS 14.24 Disclosure, IFRS 14.B11 a DisclosuretotalLabelTotal regulatory deferral account debit balances and related deferred tax assetdocumentationThe amount of regulatory deferral account debit balances and the related deferred tax asset. [Refer: Regulatory deferral account debit balances; Deferred tax asset associated with regulatory deferral account balances]ifrs-fullRegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstractlabelRegulatory deferral account debit balances and related deferred tax asset [abstract]ifrs-fullRegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroupMonetary instant, debitlabelRegulatory deferral account debit balances directly related to disposal groupIFRS 14.25 DisclosuredocumentationThe amount of regulatory deferral account debit balances that are directly related to a disposal group. [Refer: Regulatory deferral account debit balances; Disposal groups classified as held for sale [member]]ifrs-fullRegulatoryEnvironmentsAxisAxislabelRegulatory environments [axis]IAS 19.138 c ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullRegulatoryEnvironmentsDomainDomain [default]labelRegulatory environments [domain]IAS 19.138 c ExampledocumentationThis member stands for all regulatory environments. It also represents the standard value for the 'Regulatory environments' axis if no other member is used.

ifrs-fullReimbursementRightsAtFairValueMonetary instant, debitlabelReimbursement rights related to defined benefit obligation, at fair valueIAS 19.140 b Disclosure, Effective 2027-01-01 IFRS 19.206 b DisclosureperiodStartLabelReimbursement rights related to defined benefit obligation, at fair value at beginning of periodperiodEndLabelReimbursement rights related to defined benefit obligation, at fair value at end of perioddocumentationThe 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]]ifrs-fullReinsuranceContractsHeldMemberMemberlabelReinsurance contracts held [member]IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 DisclosuredocumentationThis member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [domain]]ifrs-fullReinsuranceContractsHeldThatAreAssetsMonetary instant, debitlabelReinsurance contracts held that are assets IAS 1 IFRS 17.78 c Disclosure, , Expiry date 2027-01-01 IAS 1.54 da Disclosure IFRS18 IFRS 17.78 c Disclosure, , Effective 2027-01-01 IFRS 18.103 f Disclosure documentationThe amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]] ifrs-fullReinsuranceContractsHeldThatAreLiabilitiesMonetary instant, creditlabelReinsurance contracts held that are liabilities IAS 1 IFRS 17.78 d Disclosure, , Expiry date 2027-01-01 IAS 1.54 ma Disclosure IFRS18 IFRS 17.78 d Disclosure, , Effective 2027-01-01 IFRS 18.103 p Disclosure documentationThe amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]]ifrs-fullRelatedPartiesMemberMemberlabelTotal for all related parties [member]IAS 24.19 Disclosure, Effective 2027-01-01 IFRS 19.231 DisclosuredocumentationThis 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) 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). (viii) 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. [Refer: Total for all joint ventures [member]; Key management personnel of entity or parent [member]]

ifrs-fullRelatedPartyTransactionsAbstractlabelRelated party transactions [abstract]ifrs-fullRemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019DurationlabelRemaining amortisation period of intangible assets material to entityIAS 38.122 b Disclosure, Effective 2027-01-01 IFRS 19.264 b DisclosuredocumentationThe remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense]ifrs-fullRemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilitiesMonetary instant, creditlabelRemaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilitiesIFRS 17.132 b (i) DisclosuredocumentationThe amount of the remaining contractual undiscounted cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities. ifrs-fullRemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019DurationlabelRemaining recovery period of regulatory deferral account debit balancesIFRS 14.33 c DisclosuredocumentationThe remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]ifrs-fullRemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019DurationlabelRemaining reversal period of regulatory deferral account credit balancesIFRS 14.33 c DisclosuredocumentationThe remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]ifrs-fullRentalExpense(Monetary) duration, debitlabel IAS1Rental expense IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Rental expense, operatingnegatedLabel IFRS18Rental expense, operatingdocumentation IAS1The amount of expense recognised on rental activities.documentation IFRS18The amount of expense recognised on rental activities, in the operating category in the statement of profit or loss.ifrs-fullRentalIncomeMonetary duration, creditlabel IAS1Rental income IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Rental income, operatingdocumentation IAS1The amount of income recognised from rental activities.documentation IFRS18The amount of income recognised from rental activities, in the operating category in the statement of profit or loss. ifrs-fullRentalIncomeExpenseAbstractlabel IFRS18Rental income (expense) [abstract]ifrs-fullRentalIncomeExpenseOperatingMonetary duration, creditlabel IFRS18Rental income (expense), operatingEffective 2027-01-01 IFRS 18.B123 e DisclosurenetLabel IFRS18Net rental income (expense), operatingdocumentation IFRS18The amount of income or expense arising from rental activities, in the operating category in the statement of profit or loss. [Refer: Rental expense, operating; Rental income, operating]ifrs-fullRentalIncomeFromInvestmentPropertyMonetary duration, creditlabelRental income from investment propertyIAS 40.75 f (i) DisclosuredocumentationThe amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property]ifrs-fullRentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseMonetary duration, creditlabel IAS1Rental income from investment property, net of direct operating expense

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice netLabel IAS1Rental income from investment property, net of direct operating expenselabel IFRS18Rental income from investment property, net of direct operating expense, operatingnetLabel IFRS18Net rental income from investment property, net of direct operating expense, operatingdocumentation IAS1The amount of rental income arising from investment property, net of direct operating expense from such property. [Refer: Direct operating expense from investment property; Rental income from investment property]documentation IFRS18The amount of rental income arising from investment property, net of direct operating expense from such property, in the operating category in the statement of profit or loss. [Refer: Direct operating expense from investment property, operating; Rental income from investment property] ifrs-fullRentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstractlabelRental income from investment property, net of direct operating expense [abstract]ifrs-fullRentalIncomeInvestingMonetary duration, creditlabel IFRS18Rental income, investingEffective 2027-01-01 IFRS 18.24 Common practicedocumentation IFRS18The amount of income recognised from rental activities, in the investing category in the statement of profit or loss.ifrs-fullRentDeferredIncomeMonetary instant, creditlabelRent deferred income IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of deferred income arising on rental activity. [Refer: Deferred income other than contract liabilities]ifrs-fullRentDeferredIncomeClassifiedAsCurrentMonetary instant, creditlabelRent deferred income classified as current IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of rent deferred income classified as current. [Refer: Rent deferred income]ifrs-fullRentDeferredIncomeClassifiedAsNoncurrentMonetary instant, creditlabelRent deferred income classified as non-current IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of rent deferred income classified as non-current. [Refer: Rent deferred income]ifrs-fullRentMeasurementInputMemberMemberlabelRent, measurement input [member]IFRS 13.93 d Common practicedocumentationThis member stands for the rent used as a measurement input. ifrs-fullRepairsAndMaintenanceExpenseMonetary duration, debitlabel IAS1Repairs and maintenance expense IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Repairs and maintenance expense, operatingdocumentation IAS1The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts.documentation IFRS18The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts, in the operating category in the statement of profit or loss.ifrs-fullRepaymentsOfBondsNotesAndDebenturesMonetary duration, creditlabelRepayments of bonds, notes and debenturesIAS 7.17 Common practicedocumentationThe cash outflow for repayments of bonds, notes and debentures.ifrs-fullRepaymentsOfBorrowingsClassifiedAsFinancingActivities(Monetary) duration, creditlabelRepayments of borrowings, classified as financing activitiesIAS 7.17 d ExamplenegatedTerseLabelRepayments of borrowingsdocumentationThe cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]ifrs-fullRepaymentsOfCurrentBorrowingsMonetary duration, creditlabelRepayments of current borrowingsIAS 7.17 Common practicedocumentationThe cash outflow for repayments of current borrowings. [Refer: Current borrowings]ifrs-fullRepaymentsOfNoncurrentBorrowingsMonetary duration, creditlabelRepayments of non-current borrowingsIAS 7.17 Common practicedocumentationThe cash outflow for repayments of non-current borrowings. [Refer: Borrowings]ifrs-fullRepaymentsOfRegulatoryCapitalEquityMonetary duration, creditlabelRepayments of regulatory capital, equityIAS 7.17 Common practicedocumentationThe cash outflow for the repayments of regulatory capital, classified as equity instruments.

ifrs-fullRepaymentsOfRegulatoryCapitalFinancialLiabilitiesMonetary duration, creditlabelRepayments of regulatory capital, financial liabilitiesIAS 7.17 Common practicedocumentationThe cash outflow for the repayments of regulatory capital, classified as financial liabilities.ifrs-fullRepaymentsOfSubordinatedLiabilitiesMonetary duration, creditlabelRepayments of subordinated liabilitiesIAS 7.17 Common practicedocumentationThe cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities]ifrs-fullReportableSegmentsMemberMemberlabelReportable segments [member]IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure, Effective 2027-01-01 IFRS 19.104 DisclosuredocumentationThis member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]] ifrs-fullReportedIfInComplianceWithRequirementOfIFRSMemberMemberlabelReported if in compliance with requirement of IFRS [member] IAS 1 Expiry date 2027-01-01 IAS 1.20 d Common practice IFRS18 Effective 2027-01-01 IAS 8.6F d Common practice documentation IAS1This member stands for the information that would have been reported in the financial statements by the entity if it was in compliance with the requirement of an IFRS, in the case that the entity departed from that requirement.documentation IFRS18This member stands for the information that would have been reported in the financial statements by the entity if it was in compliance with the requirement of an IFRS Accounting Standard, in the case that the entity departed from that requirement.ifrs-fullReportingYearMemberMemberlabelReporting year [member]IFRS 17.130 DisclosuredocumentationThis member stands for the reporting year.ifrs-fullRepurchaseAgreementsAndCashCollateralOnSecuritiesLentMonetary instant, creditlabelRepurchase agreements and cash collateral on securities lent IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent.

ifrs-fullResearchAndDevelopmentExpenseMonetary duration, debitlabel IAS1Research and development expense IAS 1 IAS 38.126 Disclosure, Effective 2027-01-01 IFRS 19.266 Disclosure IFRS18 IAS 38.126 Disclosure, Effective 2027-01-01 IFRS 18.81 a Example, Effective 2027-01-01 IFRS 19.266 Disclosure label IFRS18Research and development expenses, operatingnegatedLabel IFRS18Research and development expenses, operatingdocumentation IAS1The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.documentation IFRS18The amount of expenditure directly attributable to research or development activities, recognised in profit or loss, in the operating category in the statement of profit or loss.ifrs-fullReserveOfCashFlowHedgesMonetary instant, creditlabelReserve of cash flow hedges IAS 1 IFRS 9.6.5.11 Disclosure, , Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 IFRS 9.6.5.11 Disclosure, Effective 2027-01-01 IFRS 18.B111 f Common practice documentationA 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. [Refer: Cash flow hedges [member]]ifrs-fullReserveOfCashFlowHedgesContinuingHedgesMonetary instant, creditlabelReserve of cash flow hedges, continuing hedgesIFRS 7.24B b (ii) DisclosuredocumentationA component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges] ifrs-fullReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerAppliedMonetary instant, creditlabelReserve of cash flow hedges, hedging relationships for which hedge accounting is no longer appliedIFRS 7.24B b (iii) DisclosuredocumentationA component of equity representing the reserve of cash flow hedges in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of cash flow hedges]ifrs-fullReserveOfCashFlowHedgesMemberMemberlabelReserve of cash flow hedges [member] IAS 1 IFRS 9.6.5.11 Disclosure, Expiry date 2027-01-01 IAS 1.108 Example IFRS18 IFRS 9.6.5.11 Disclosure, Effective 2027-01-01 IFRS 18.111 Example documentationThis 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. [Refer: Cash flow hedges [member]]ifrs-fullReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMonetary instant, creditlabelReserve of change in fair value of financial liability attributable to change in credit risk of liability IAS 1 Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 f Common practice documentationA component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]ifrs-fullReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMemberMemberlabelReserve of change in fair value of financial liability attributable to change in credit risk of liability [member]

IAS 1 Expiry date 2027-01-01 IAS 1.108 Example IFRS18 Effective 2027-01-01 IFRS 18.111 Example documentationThis member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities] ifrs-fullReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMonetary instant, creditlabelReserve of change in value of foreign currency basis spreads IAS 1 IFRS 9.6.5.16 Disclosure, Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 IFRS 9.6.5.16 Disclosure, Effective 2027-01-01 IFRS 18.B111 f Common practice documentationA component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.ifrs-fullReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMemberMemberlabelReserve of change in value of foreign currency basis spreads [member] IAS 1 IFRS 9.6.5.16 Disclosure, , Expiry date 2027-01-01 IAS 1.108 Example IFRS18 IFRS 9.6.5.16 Disclosure, , Effective 2027-01-01 IFRS 18.111 Example documentationThis member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.ifrs-fullReserveOfChangeInValueOfForwardElementsOfForwardContractsMonetary instant, creditlabelReserve of change in value of forward elements of forward contracts IAS 1 IFRS 9.6.5.16 Disclosure, Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 IFRS 9.6.5.16 Disclosure, , Effective 2027-01-01 IFRS 18.B111 f Common practice documentationA component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element. ifrs-fullReserveOfChangeInValueOfForwardElementsOfForwardContractsMemberMemberlabelReserve of change in value of forward elements of forward contracts [member] IAS 1 IFRS 9.6.5.16 Disclosure, , Expiry date 2027-01-01 IAS 1.108 Example IFRS18 IFRS 9.6.5.16 Disclosure, , Effective 2027-01-01 IFRS 18.111 Example documentationThis member stands for a component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.ifrs-fullReserveOfChangeInValueOfTimeValueOfOptionsMonetary instant, creditlabelReserve of change in value of time value of options IAS 1 IFRS 9.6.5.15 Disclosure, , Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 IFRS 9.6.5.15 Disclosure, Effective 2027-01-01 IFRS 18.B111 f Common practice documentationA component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.ifrs-fullReserveOfChangeInValueOfTimeValueOfOptionsMemberMemberlabelReserve of change in value of time value of options [member]

IAS 1 IFRS 9.6.5.15 Disclosure, Expiry date 2027-01-01 IAS 1.108 Example IFRS18 IFRS 9.6.5.15 Disclosure, Effective 2027-01-01 IFRS 18.111 Example documentationThis member stands for a component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value. ifrs-fullReserveOfEquityComponentOfConvertibleInstrumentsMonetary instant, creditlabelReserve of equity component of convertible instruments IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationA component of equity representing components of convertible instruments classified as equity.ifrs-fullReserveOfEquityComponentOfConvertibleInstrumentsMemberMemberlabelReserve of equity component of convertible instruments [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Common practice IFRS18 Effective 2027-01-01 IFRS 18.111 Common practice documentationThis member stands for a component of equity representing components of convertible instruments classified as equity.ifrs-fullReserveOfExchangeDifferencesOnTranslationMonetary instant, creditlabelReserve of exchange differences on translationIAS 21.52 b Disclosure, Effective 2027-01-01 IFRS 19.218 b DisclosuredocumentationA component of equity representing exchange differences on translation of financial statements recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]ifrs-fullReserveOfExchangeDifferencesOnTranslationContinuingHedgesMonetary instant, creditlabelReserve of exchange differences on translation, continuing hedgesIFRS 7.24B b (ii) DisclosuredocumentationA component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation] ifrs-fullReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerAppliedMonetary instant, creditlabelReserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer appliedIFRS 7.24B b (iii) DisclosuredocumentationA component of equity representing the reserve of exchange differences on translation in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of exchange differences on translation]ifrs-fullReserveOfExchangeDifferencesOnTranslationMemberMemberlabelReserve of exchange differences on translation [member] IAS 1 IAS 21.52 b Disclosure, , Effective 2027-01-01 IFRS 19.218 b Disclosure, Expiry date 2027-01-01 IAS 1.108 Example IFRS18 IAS 21.52 b Disclosure, , Effective 2027-01-01 IFRS 18.111 Example, Effective 2027-01-01 IFRS 19.218 b Disclosure documentationThis member stands for a component of equity representing accumulated exchange differences on the translation of financial statements recognised in other comprehensive income. [Refer: Other comprehensive income]ifrs-fullReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMonetary instant, creditlabelReserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss

IAS 1 Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 f Common practice documentation IAS1A component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]documentation IFRS18A component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses), operating; Reinsurance contracts held [member]] ifrs-fullReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMemberMemberlabelReserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Example IFRS18 Effective 2027-01-01 IFRS 18.111 Example documentation IAS1This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]documentation IFRS18This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses), operating; Reinsurance contracts held [member]]ifrs-fullReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMonetary instant, creditlabelReserve of gains and losses from investments in equity instruments IAS 1 Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 f Common practice documentation IAS1A component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.documentation IFRS18A component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated as measured at fair value through other comprehensive income. ifrs-fullReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMemberMemberlabelReserve of gains and losses from investments in equity instruments [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Example IFRS18 Effective 2027-01-01 IFRS 18.111 Example documentation IAS1This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.documentation IFRS18This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated as measured at fair value through other comprehensive income.ifrs-fullReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMonetary instant, creditlabelReserve of gains and losses on financial assets measured at fair value through other comprehensive income

IAS 1 Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 f Common practice documentationA component of equity representing the reserve of gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]ifrs-fullReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMemberMemberlabelReserve of gains and losses on financial assets measured at fair value through other comprehensive income [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Example IFRS18 Effective 2027-01-01 IFRS 18.111 Example documentationThis member stands for a component of equity representing the accumulated gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] ifrs-fullReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedMonetary instant, creditlabelReserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been appliedIFRS 17.116 DisclosureperiodStartLabelReserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at beginning of periodperiodEndLabelReserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at end of perioddocumentationThe cumulative amount included in other comprehensive income for financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Financial assets measured at fair value through other comprehensive income]ifrs-fullReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMonetary instant, creditlabelReserve of gains and losses on hedging instruments that hedge investments in equity instruments IAS 1 Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 f Common practice documentationA component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. ifrs-fullReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMemberMemberlabelReserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]

IAS 1 Expiry date 2027-01-01 IAS 1.108 Example IFRS18 Effective 2027-01-01 IFRS 18.111 Example documentationThis member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.ifrs-fullReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMonetary instant, creditlabelReserve of gains and losses on remeasuring available-for-sale financial assetsExpired 2023-01-01 IAS 1.78 e Common practicecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationA component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]ifrs-fullReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMemberMemberlabelReserve of gains and losses on remeasuring available-for-sale financial assets [member]Expired 2023-01-01 IAS 1.108 ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThis member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale] ifrs-fullReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMonetary instant, creditlabelReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss IAS 1 Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 f Common practice documentation IAS1A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]documentation IFRS18A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses), operating; Insurance contracts issued [member]]ifrs-fullReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMemberMemberlabelReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Example IFRS18 Effective 2027-01-01 IFRS 18.111 Example documentation IAS1This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]documentation IFRS18This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses), operating; Insurance contracts issued [member]]

ifrs-fullReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMonetary instant, creditlabelReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss IAS 1 Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 f Common practice documentation IAS1A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]documentation IFRS18A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses), operating; Insurance contracts issued [member]]ifrs-fullReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMemberMemberlabelReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Example IFRS18 Effective 2027-01-01 IFRS 18.111 Example documentation IAS1This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]documentation IFRS18This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses), operating; Insurance contracts issued [member]] ifrs-fullReserveOfRemeasurementsOfDefinedBenefitPlansMonetary instant, creditlabelReserve of remeasurements of defined benefit plans IAS 1 Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 f Common practice documentationA component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [domain]]ifrs-fullReserveOfRemeasurementsOfDefinedBenefitPlansMemberMemberlabelReserve of remeasurements of defined benefit plans [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Example IFRS18 Effective 2027-01-01 IFRS 18.111 Example documentationThis member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans]ifrs-fullReserveOfSharebasedPaymentsMonetary instant, creditlabelReserve of share-based payments

IAS 1 Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 f Common practice documentationA component of equity resulting from share-based payments.ifrs-fullReserveOfSharebasedPaymentsMemberMemberlabelReserve of share-based payments [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Example IFRS18 Effective 2027-01-01 IFRS 18.111 Example documentationThis member stands for a component of equity resulting from share-based payments. ifrs-fullReservesWithinEquityAxisAxislabelReserves within equity [axis] IAS 1 Expiry date 2027-01-01 IAS 1.79 b Disclosure, Effective 2027-01-01 IFRS 19.B10 b Disclosure IFRS18 Effective 2027-01-01 IFRS 19.160 b Disclosure, Effective 2027-01-01 IFRS 18.130 b Disclosure documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullReservesWithinEquityDomainDomain [default]labelReserves within equity [domain] IAS 1 Expiry date 2027-01-01 IAS 1.79 b Disclosure, Effective 2027-01-01 IFRS 19.B10 b Disclosure IFRS18 Effective 2027-01-01 IFRS 19.160 b Disclosure, Effective 2027-01-01 IFRS 18.130 b Disclosure documentationThis member stands for the standard value for the 'Reserves within equity' axis if no other member is used. ifrs-fullResidualValueRiskMemberMemberlabelResidual value risk [member]IFRS 7.40 a Example, IFRS 7.IG32 ExampledocumentationThis member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Classes of financial instruments [domain]]ifrs-fullRestatedComparativeInformationForMPMsNotDisclosedBecauseOfImpracticabilityTrue/Falselabel IFRS18Restated comparative information for MPMs not disclosed because of impracticabilityEffective 2027-01-01 IFRS 19.146 Disclosure, Effective 2027-01-01 IFRS 18.125 DisclosurecommentaryGuidance IFRS18When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentation IFRS18Indicates (true false) whether the entity has disclosed restated comparative information to reflect a change in how it calculates its management-defined performance measure(s), the addition of a new management-defined performance measure, the cessation of use of a previously disclosed management-defined performance measure or a change in how it determines the income tax effects of reconciling items. ifrs-fullRestatedMemberMember [default]labelCurrently stated [member] IAS 1 IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, IFRS 17.113 b Disclosure, Effective 2027-01-01 IFRS 19.178 f (i) Disclosure, Effective 2027-01-01 IFRS 19.179 c (i) Disclosure, Effective 2027-01-01 IFRS 19.186 b (i) Disclosure, Expiry date 2027-01-01 IAS 1.106 b Disclosure, Expiry date 2027-01-01 IAS 1.20 d Common practice, IAS 8.28 f (i) Disclosure

IFRS18 IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, IFRS 17.113 b Disclosure, Effective 2027-01-01 IAS 8.6F d Common practice, Effective 2027-01-01 IFRS 18.107 b Disclosure, Effective 2027-01-01 IFRS 19.178 f (i) Disclosure, Effective 2027-01-01 IFRS 19.179 c (i) Disclosure, Effective 2027-01-01 IFRS 19.186 b (i) Disclosure, IAS 8.28 f (i) Disclosure documentationThis member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other member is used. ifrs-fullRestrictedCashAndCashEquivalentsMonetary instant, debitlabelRestricted cash and cash equivalents IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]ifrs-fullRestrictedShareUnitsMemberMemberlabelRestricted share units [member]IAS 33.70 c Common practicedocumentationThis member stands for restricted share units.ifrs-fullRestrictionsOnAccessToAssetsInFundsTextlabelDescription of restrictions on access to assets in fundsIFRIC 5.11 DisclosuredocumentationThe description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds.ifrs-fullRestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentPropertyMonetary instantlabelRestrictions on realisability of investment property or remittance of income and proceeds of disposal of investment propertyIAS 40.75 g Disclosure, Effective 2027-01-01 IFRS 19.268 d DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentationThe amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property]ifrs-fullRestructuringContingentLiabilityMemberMemberlabelRestructuring contingent liability [member]IAS 37.88 ExampledocumentationThis 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: Classes of contingent liabilities [domain]] ifrs-fullRestructuringProvisionMonetary instant, creditlabelRestructuring provisionIAS 37.70 ExampletotalLabelTotal restructuring provisiondocumentationThe 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]ifrs-fullRestructuringProvisionAbstractlabelRestructuring provision [abstract]ifrs-fullRestructuringProvisionMemberMemberlabelRestructuring provision [member]IAS 37.70 ExampledocumentationThis 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: Classes of other provisions [domain]]ifrs-fullRetainedEarningsMonetary instant, creditlabelRetained earnings IAS 1 Effective 2027-01-01 IFRS 19.B9 f Example, Expiry date 2027-01-01 IAS 1.78 e Example, Expiry date 2027-01-01 IAS 1.IG6 Example IFRS18 Effective 2027-01-01 IFRS 18.B111 f Example totalLabelTotal retained earningsdocumentationA component of equity representing the entity's cumulative undistributed earnings or deficit. ifrs-fullRetainedEarningsAbstractlabelRetained earnings [abstract]ifrs-fullRetainedEarningsExcludingProfitLossForReportingPeriodMonetary instant, creditlabelRetained earnings, excluding profit (loss) for reporting period IAS 1 Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 f Common practice documentationA component of equity representing the entity’s cumulative undistributed earnings or deficit excluding the profit or loss for the reporting period. [Refer: Retained earnings]ifrs-fullRetainedEarningsExcludingProfitLossForReportingPeriodMemberMemberlabelRetained earnings, excluding profit (loss) for reporting period [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Common practice

IFRS18 Effective 2027-01-01 IFRS 18.111 Common practice documentationThis member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit, excluding profit or loss for the reporting period. [Refer: Retained earnings [member]]ifrs-fullRetainedEarningsMemberMemberlabelRetained earnings [member] IAS 1 Expiry date 2027-01-01 IAS 1.106 Disclosure, Expiry date 2027-01-01 IAS 1.108 Example IFRS18 Effective 2027-01-01 IFRS 18.107 Disclosure, Effective 2027-01-01 IFRS 18.111 Example documentationThis member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.ifrs-fullRetainedEarningsProfitLossForReportingPeriodMonetary instant, creditlabelRetained earnings, profit (loss) for reporting period IAS 1 Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 f Common practice documentationA component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings; Profit (loss)] ifrs-fullRetainedEarningsProfitLossForReportingPeriodMemberMemberlabelRetained earnings, profit (loss) for reporting period [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Common practice IFRS18 Effective 2027-01-01 IFRS 18.111 Common practice documentationThis member stands for a component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings [member]; Profit (loss)]ifrs-fullRetentionPayablesMonetary instant, creditlabelRetention payables IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of payment that is withheld by the entity, pending the fulfilment of a condition.ifrs-fullRetirementsIntangibleAssetsAndGoodwill(Monetary) duration, creditlabelRetirements, intangible assets and goodwillIAS 38.118 e Common practicenegatedLabelRetirements, intangible assets and goodwilldocumentationThe decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill]ifrs-fullRetirementsIntangibleAssetsOtherThanGoodwill(Monetary) duration, creditlabelRetirements, intangible assets other than goodwillIAS 38.118 e Common practicenegatedLabelRetirements, intangible assets other than goodwilldocumentationThe decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill]ifrs-fullRetirementsPropertyPlantAndEquipment(Monetary) duration, creditlabelRetirements, property, plant and equipmentIAS 16.73 e Common practicenegatedLabelRetirements, property, plant and equipmentdocumentationThe decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment] ifrs-fullRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets(Monetary) duration, creditlabelRetirements, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicenegatedLabelRetirements, property, plant and equipment including right-of-use assetsdocumentationThe decrease in property, plant and equipment including right-of-use assets resulting from retirements. [Refer: Property, plant and equipment including right-of-use assets]ifrs-fullRetirementsRightofuseAssetsMonetary duration, creditlabelRetirements, right-of-use assetsIAS 16.73 e Common practicedocumentationThe decrease in right-of-use assets resulting from retirements. [Refer: Right-of-use assets]ifrs-fullRetrospectiveApplicationAndRetrospectiveRestatementAxisAxislabelRetrospective application and retrospective restatement [axis]

IAS 1 IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, , Effective 2027-01-01 IFRS 19.178 f (i) Disclosure, Effective 2027-01-01 IFRS 19.179 c (i) Disclosure, Effective 2027-01-01 IFRS 19.186 b (i) Disclosure, Expiry date 2027-01-01 IAS 1.106 b Disclosure IFRS18 IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, Effective 2027-01-01 IFRS 18.107 b Disclosure, Effective 2027-01-01 IFRS 19.178 f (i) Disclosure, Effective 2027-01-01 IFRS 19.179 c (i) Disclosure, Effective 2027-01-01 IFRS 19.186 b (i) Disclosure, IAS 8.29 c (i) Disclosure documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlansMonetary duration, creditlabelReturn on plan assets excluding interest income or expense, before tax, defined benefit plansIAS 19.135 b Common practicedocumentationThe amount of other comprehensive income, before tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]ifrs-fullReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlansMonetary duration, creditlabelReturn on plan assets excluding interest income or expense, net of tax, defined benefit plansIAS 19.135 b Common practicedocumentationThe amount of other comprehensive income, net of tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]

ifrs-fullReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset(Monetary) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expenseIAS 19.141 c (i) Disclosure, Effective 2027-01-01 IFRS 19.207 c DisclosurenegatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expensedocumentationThe decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [domain]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] ifrs-fullReturnOnReimbursementRightsMonetary duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from return on reimbursement rights, excluding interest income or expenseIAS 19.141 c (i) Disclosure, Effective 2027-01-01 IFRS 19.207 c DisclosuredocumentationThe increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the return on those rights, excluding amounts included in interest income or expense. [Refer: Reimbursement rights related to defined benefit obligation, at fair value; Increase in reimbursement rights related to defined benefit obligation, resulting from interest income]ifrs-fullRevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwillMonetary duration, debitlabelRevaluation increase (decrease), intangible assets other than goodwillIAS 38.118 e (iii) Disclosure, Effective 2027-01-01 IFRS 19.263 e (iii) DisclosuredocumentationThe increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus]ifrs-fullRevaluationIncreaseDecreasePropertyPlantAndEquipmentMonetary duration, debitlabelRevaluation increase (decrease), property, plant and equipmentIAS 16.73 e (iv) Disclosure, IAS 16.77 f Disclosure, Effective 2027-01-01 IFRS 19.200 e (iv) Disclosure, Effective 2027-01-01 IFRS 19.202 d DisclosuredocumentationThe increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus]ifrs-fullRevaluationIncreaseDecreasePropertyPlantAndEquipmentIncludingRightofuseAssetsMonetary duration, debitlabelRevaluation increase (decrease), property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicedocumentationThe increase (decrease) in property, plant and equipment including right-of-use assets resulting from revaluations to fair value. [Refer: Property, plant and equipment including right-of-use assets; Revaluation surplus]

ifrs-fullRevaluationModelMemberMemberlabelRevaluation model [member]IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclosure, Effective 2027-01-01 IFRS 19.200 a Disclosure, Effective 2027-01-01 IFRS 19.264 c (iii) DisclosuredocumentationThis member stands for the revaluation model. After recognition as an asset, an item of property, plant and equipment or intangible asset whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.ifrs-fullRevaluationOfIntangibleAssetsAbstractlabelRevaluation of intangible assets [abstract]ifrs-fullRevaluationSurplusMonetary instant, creditlabelRevaluation surplusIAS 16.39 Disclosure, IAS 38.85 DisclosuredocumentationA component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]ifrs-fullRevaluationSurplusMemberMemberlabelRevaluation surplus [member] IAS 1 IAS 16.39 Disclosure, IFRS 1.IG10 Disclosure, , Expiry date 2027-01-01 IAS 1.108 Example IFRS18 IAS 16.39 Disclosure, IFRS 1.IG10 Disclosure, , Effective 2027-01-01 IFRS 18.111 Example documentationThis 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] ifrs-fullRevenueMonetary duration, creditlabel IAS1Revenue IAS 1 IFRS 12.B10 b Example, IFRS 5.33 b (i) Disclosure, IFRS 8.23 a Disclosure, IFRS 8.28 a Disclosure, IFRS 8.32 Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure, , Expiry date 2027-01-01 IAS 1.102 Example, Expiry date 2027-01-01 IAS 1.103 Example, Expiry date 2027-01-01 IAS 1.82 a Disclosure, IFRS 12.B12 b (v) Disclosure IFRS18 IFRS 12.B12 b (v) Disclosure, IFRS 5.33 b (i) Disclosure, IFRS 8.28 a Disclosure, IFRS 8.32 Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure, Effective 2027-01-01 IFRS 18.75 a (i) Disclosure, IFRS 12.B10 b Example, IFRS 8.23 a Disclosure totalLabel IAS1Total revenuelabel IFRS18Revenue, operatingtotalLabel IFRS18Total revenue, operatingdocumentation IAS1The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.documentation IFRS18The income arising in the course of an entity's ordinary activities, in the operating category in the statement of profit or loss. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims. ifrs-fullRevenueAbstractlabelRevenue [abstract]ifrs-fullRevenueAndOperatingIncomeMonetary duration, creditlabel IAS1Revenue and other operating income IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18

Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue and other operating income, operatingdocumentation IAS1The aggregate amount of the entity's revenue and other operating income. [Refer: Revenue]documentation IFRS18The aggregate amount of the entity's revenue and other operating income, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromConstructionContractsMonetary duration, creditlabel IAS1Revenue from construction contracts IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from construction contracts, operatingdocumentation IAS1The 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]documentation IFRS18The amount of revenue arising from construction contracts, in the operating category in the statement of profit or loss. 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, operating] ifrs-fullRevenueFromContractsWithCustomersMonetary duration, creditlabel IAS1Revenue from contracts with customersIFRS 15.113 a Disclosure, IFRS 15.114 Disclosure, Effective 2027-01-01 IFRS 19.103 Disclosurelabel IFRS18Revenue from contracts with customers, operatingdocumentation IAS1The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration.documentation IFRS18The amount of revenue from contracts with customers, in the operating category in the statement of profit or loss. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration.ifrs-fullRevenueFromDividendsMonetary duration, creditlabel IAS1Dividend income IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Dividend income, operatingdocumentation IAS1The 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.documentation IFRS18The amount of dividends recognised as income, in the operating category in the statement of profit or loss. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.ifrs-fullRevenueFromDividendsInvestingMonetary duration, creditlabel IFRS18Dividend income, investingEffective 2027-01-01 IFRS 18.24 Common practicedocumentation IFRS18The amount of dividends recognised as income, in the investing category in the statement of profit or loss. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

ifrs-fullRevenueFromGovernmentGrantsMonetary duration, creditlabel IAS1Income from government grantsIAS 20.39 b Common practicelabel IFRS18Income from government grants, operatingdocumentation IAS1The amount of income recognised in relation to government grants. [Refer: Government grants]documentation IFRS18The amount of income recognised in relation to government grants, in the operating category in the statement of profit or loss. [Refer: Government grants]ifrs-fullRevenueFromHotelOperationsMonetary duration, creditlabel IAS1Revenue from hotel operations IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from hotel operations, operatingdocumentation IAS1The amount of revenue arising from hotel operations. [Refer: Revenue]documentation IFRS18The amount of revenue arising from hotel operations, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromInterestMonetary duration, creditlabelInterest income IAS 1 IFRS 8.23 c Disclosure, IFRS 8.28 e Disclosure, Expiry date 2027-01-01 IAS 1.112 c Common practice, IFRS 12.B13 e Disclosure IFRS18 IFRS 8.23 c Disclosure, IFRS 8.28 e Disclosure, IFRS 12.B13 e Disclosure documentationThe amount of income arising from interest. ifrs-fullRevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriodsMonetary duration, creditlabel IAS1Revenue from performance obligations satisfied or partially satisfied in previous periodsIFRS 15.116 c Disclosure, Effective 2027-01-01 IFRS 19.105 c Disclosurelabel IFRS18Revenue from performance obligations satisfied or partially satisfied in previous periods, operatingdocumentation IAS1The amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [domain]; Revenue from contracts with customers]documentation IFRS18The amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods, in the operating category in the statement of profit or loss. [Refer: Performance obligations [domain]; Revenue from contracts with customers, operating]ifrs-fullRevenueFromRenderingOfAdvertisingServicesMonetary duration, creditlabel IAS1Revenue from rendering of advertising services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Revenue from rendering of advertising services, operatingdocumentation IAS1The amount of revenue arising from the rendering of advertising services. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of advertising services, in the operating category in the statement of profit or loss. [Refer: Revenue, operating] ifrs-fullRevenueFromRenderingOfCargoAndMailTransportServicesMonetary duration, creditlabel IAS1Revenue from rendering of cargo and mail transport services

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Revenue from rendering of cargo and mail transport services, operatingdocumentation IAS1The amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of cargo and mail transport services, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromRenderingOfDataServicesMonetary duration, creditlabel IAS1Revenue from rendering of data services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Revenue from rendering of data services, operatingdocumentation IAS1The amount of revenue arising from the rendering of data services. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of data services, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromRenderingOfGamingServicesMonetary duration, creditlabel IAS1Revenue from rendering of gaming services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Revenue from rendering of gaming services, operatingdocumentation IAS1The amount of revenue arising from the rendering of gaming services. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of gaming services, in the operating category in the statement of profit or loss. [Refer: Revenue, operating] ifrs-fullRevenueFromRenderingOfInformationTechnologyConsultingServicesMonetary duration, creditlabel IAS1Revenue from rendering of information technology consulting services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from rendering of information technology consulting services, operatingdocumentation IAS1The amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of consulting services relating to information technology, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServicesMonetary duration, creditlabel IAS1Revenue from rendering of information technology maintenance and support services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Revenue from rendering of information technology maintenance and support services, operatingdocumentation IAS1The amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of maintenance and support services relating to information technology, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]

ifrs-fullRevenueFromRenderingOfInformationTechnologyServicesMonetary duration, creditlabel IAS1Revenue from rendering of information technology services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Revenue from rendering of information technology services, operatingdocumentation IAS1The amount of revenue arising from the rendering of information technology services. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of information technology services, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromRenderingOfInterconnectionServicesMonetary duration, creditlabel IAS1Revenue from rendering of interconnection services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Revenue from rendering of interconnection services, operatingdocumentation IAS1The amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of interconnection services for other operators, in the operating category in the statement of profit or loss. [Refer: Revenue, operating] ifrs-fullRevenueFromRenderingOfInternetAndDataServicesMonetary duration, creditlabel IAS1Revenue from rendering of internet and data services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice totalLabel IAS1Total revenue from rendering of internet and data serviceslabel IFRS18Revenue from rendering of internet and data services, operatingtotalLabel IFRS18Total revenue from rendering of internet and data services, operatingdocumentation IAS1The amount of revenue arising from the rendering of internet and data services. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of internet and data services, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromRenderingOfInternetAndDataServicesAbstractlabelRevenue from rendering of internet and data services [abstract]ifrs-fullRevenueFromRenderingOfInternetServicesMonetary duration, creditlabel IAS1Revenue from rendering of internet services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from rendering of internet services, operatingdocumentation IAS1The amount of revenue arising from the rendering of internet services. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of internet services, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]

ifrs-fullRevenueFromRenderingOfLandLineTelephoneServicesMonetary duration, creditlabel IAS1Revenue from rendering of land line telephone services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from rendering of land line telephone services, operatingdocumentation IAS1The amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of land line telephone services, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromRenderingOfMobileTelephoneServicesMonetary duration, creditlabel IAS1Revenue from rendering of mobile telephone services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Revenue from rendering of mobile telephone services, operatingdocumentation IAS1The amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of mobile telephone services, in the operating category in the statement of profit or loss. [Refer: Revenue, operating] ifrs-fullRevenueFromRenderingOfOtherTelecommunicationServicesMonetary duration, creditlabel IAS1Revenue from rendering of other telecommunication services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from rendering of other telecommunication services, operatingdocumentation IAS1The amount of revenue arising from the rendering of telecommunication services that the entity does not separately disclose in the same statement or note. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of telecommunication services that the entity does not separately disclose in the same statement or note, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromRenderingOfPassengerTransportServicesMonetary duration, creditlabel IAS1Revenue from rendering of passenger transport services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Revenue from rendering of passenger transport services, operatingdocumentation IAS1The amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of passenger transport services, in the operating category in the statement of profit or loss. [Refer: Revenue, operating] ifrs-fullRevenueFromRenderingOfPrintingServicesMonetary duration, creditlabel IAS1Revenue from rendering of printing services

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from rendering of printing services, operatingdocumentation IAS1The amount of revenue arising from the rendering of printing services. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of printing services, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromRenderingOfServicesMonetary duration, creditlabel IAS1Revenue from rendering of services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from rendering of services, operatingdocumentation IAS1The amount of revenue arising from the rendering of services. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of services, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromRenderingOfServicesRelatedPartyTransactionsMonetary duration, creditlabel IAS1Revenue from rendering of services, related party transactionsIAS 24.21 c Example, Effective 2027-01-01 IFRS 19.234 c Examplelabel IFRS18Revenue from rendering of services, related party transactions, operatingdocumentation IAS1The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Total for all related parties [member]]documentation IFRS18The amount of revenue arising from the rendering of services in related party transactions, in the operating category in the statement of profit or loss. [Refer: Revenue, operating; Total for all related parties [member]] ifrs-fullRevenueFromRenderingOfTelecommunicationServicesMonetary duration, creditlabel IAS1Revenue from rendering of telecommunication services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice totalLabel IAS1Total revenue from rendering of telecommunication serviceslabel IFRS18Revenue from rendering of telecommunication services, operatingtotalLabel IFRS18Total revenue from rendering of telecommunication services, operatingdocumentation IAS1The amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of telecommunication services, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromRenderingOfTelecommunicationServicesAbstractlabelRevenue from rendering of telecommunication services [abstract]ifrs-fullRevenueFromRenderingOfTelephoneServicesMonetary duration, creditlabel IAS1Revenue from rendering of telephone services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice

label IFRS18Revenue from rendering of telephone services, operatingdocumentation IAS1The amount of revenue arising from the rendering of telephone services. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of telephone services, in the operating category in the statement of profit or loss. [Refer: Revenue, operating] ifrs-fullRevenueFromRenderingOfTransportServicesMonetary duration, creditlabel IAS1Revenue from rendering of transport services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from rendering of transport services, operatingdocumentation IAS1The amount of revenue arising from the rendering of transport services. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the rendering of transport services, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromRoomOccupancyServicesMonetary duration, creditlabel IAS1Revenue from room occupancy services IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from room occupancy services, operatingdocumentation IAS1The amount of revenue arising from room occupancy services. [Refer: Revenue]documentation IFRS18The amount of revenue arising from room occupancy services, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromRoyaltiesMonetary duration, creditlabel IAS1Royalty income IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Royalty income, operatingdocumentation IAS1The amount of income arising from royalties.documentation IFRS18The amount of income arising from royalties, in the operating category in the statement of profit or loss. ifrs-fullRevenueFromSaleOfAgriculturalProduceMonetary duration, creditlabel IAS1Revenue from sale of agricultural produce IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from sale of agricultural produce, operatingdocumentation IAS1The amount of revenue arising from the sale of agricultural produce. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the sale of agricultural produce, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromSaleOfAlcoholAndAlcoholicDrinksMonetary duration, creditlabel IAS1Revenue from sale of alcohol and alcoholic drinks IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Revenue from sale of alcohol and alcoholic drinks, operatingdocumentation IAS1The amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the sale of alcohol and alcoholic drinks, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromSaleOfBooksMonetary duration, creditlabel IAS1Revenue from sale of books

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from sale of books, operatingdocumentation IAS1The amount of revenue arising from the sale of books. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the sale of books, in the operating category in the statement of profit or loss. [Refer: Revenue, operating] ifrs-fullRevenueFromSaleOfCopperMonetary duration, creditlabel IAS1Revenue from sale of copper IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from sale of copper, operatingdocumentation IAS1The amount of revenue arising from the sale of copper. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the sale of copper, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromSaleOfCrudeOilMonetary duration, creditlabel IAS1Revenue from sale of crude oil IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Revenue from sale of crude oil, operatingdocumentation IAS1The amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue]documentation IFRS18The amount of revenue arising from the sale of crude oil, in the operating category in the statement of profit or loss. [Refer: Current crude oil; Revenue, operating]ifrs-fullRevenueFromSaleOfElectricityMonetary duration, creditlabel IAS1Revenue from sale of electricity IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from sale of electricity, operatingdocumentation IAS1The amount of revenue arising from the sale of electricity. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the sale of electricity, in the operating category in the statement of profit or loss. [Refer: Revenue, operating] ifrs-fullRevenueFromSaleOfFoodAndBeverageMonetary duration, creditlabel IAS1Revenue from sale of food and beverage IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from sale of food and beverage, operatingdocumentation IAS1The amount of revenue arising from the sale of food and beverage. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the sale of food and beverage, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromSaleOfGoldMonetary duration, creditlabel IAS1Revenue from sale of gold IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice

label IFRS18Revenue from sale of gold, operatingdocumentation IAS1The amount of revenue arising from the sale of gold. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the sale of gold, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromSaleOfGoodsMonetary duration, creditlabel IAS1Revenue from sale of goods IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Revenue from sale of goods, operatingdocumentation IAS1The amount of revenue arising from the sale of goods. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the sale of goods, in the operating category in the statement of profit or loss. [Refer: Revenue, operating] ifrs-fullRevenueFromSaleOfGoodsRelatedPartyTransactionsMonetary duration, creditlabel IAS1Revenue from sale of goods, related party transactionsIAS 24.21 a Example, Effective 2027-01-01 IFRS 19.234 a Examplelabel IFRS18Revenue from sale of goods, related party transactions, operatingdocumentation IAS1The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Total for all related parties [member]]documentation IFRS18The amount of revenue arising from the sale of goods in related party transactions, in the operating category in the statement of profit or loss. [Refer: Revenue, operating; Total for all related parties [member]]ifrs-fullRevenueFromSaleOfNaturalGasMonetary duration, creditlabel IAS1Revenue from sale of natural gas IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from sale of natural gas, operatingdocumentation IAS1The amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue]documentation IFRS18The amount of revenue arising from the sale of natural gas, in the operating category in the statement of profit or loss. [Refer: Current natural gas; Revenue, operating]ifrs-fullRevenueFromSaleOfOilAndGasProductsMonetary duration, creditlabel IAS1Revenue from sale of oil and gas products IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Revenue from sale of oil and gas products, operatingdocumentation IAS1The amount of revenue arising from the sale of oil and gas products. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the sale of oil and gas products, in the operating category in the statement of profit or loss. [Refer: Revenue, operating] ifrs-fullRevenueFromSaleOfPetroleumAndPetrochemicalProductsMonetary duration, creditlabel IAS1Revenue from sale of petroleum and petrochemical products IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18

Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from sale of petroleum and petrochemical products, operatingdocumentation IAS1The amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue]documentation IFRS18The amount of revenue arising from the sale of petroleum and petrochemical products, in the operating category in the statement of profit or loss. [Refer: Current petroleum and petrochemical products; Revenue, operating]ifrs-fullRevenueFromSaleOfPublicationsMonetary duration, creditlabel IAS1Revenue from sale of publications IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Revenue from sale of publications, operatingdocumentation IAS1The amount of revenue arising from the sale of publications. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the sale of publications, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromSaleOfSilverMonetary duration, creditlabel IAS1Revenue from sale of silver IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from sale of silver, operatingdocumentation IAS1The amount of revenue arising from the sale of silver. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the sale of silver, in the operating category in the statement of profit or loss. [Refer: Revenue, operating] ifrs-fullRevenueFromSaleOfSugarMonetary duration, creditlabel IAS1Revenue from sale of sugar IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Revenue from sale of sugar, operatingdocumentation IAS1The amount of revenue arising from the sale of sugar. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the sale of sugar, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueFromSaleOfTelecommunicationEquipmentMonetary duration, creditlabel IAS1Revenue from sale of telecommunication equipment IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Revenue from sale of telecommunication equipment, operatingdocumentation IAS1The amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue]documentation IFRS18The amount of revenue arising from the sale of telecommunication equipment, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueMultipleMeasurementInputMemberMemberlabelRevenue multiple, measurement input [member]IFRS 13.93 d Example, IFRS 13.IE63 ExampledocumentationThis member stands for a revenue multiple used as a measurement input.

ifrs-fullRevenueOfAcquireeMonetary duration, creditlabel IAS1Revenue of acquiree since acquisition dateIFRS 3.B64 q (i) Disclosurelabel IFRS18Revenue of acquiree since acquisition date, operatingdocumentation IAS1The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue]documentation IFRS18The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]ifrs-fullRevenueOfCombinedEntityMonetary duration, creditlabelRevenue of combined entity as if combination occurred at beginning of periodIFRS 3.B64 q (ii) Disclosuredocumentation IAS1The revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Total for all business combinations [member]; Revenue]documentation IFRS18The revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Total for all business combinations [member]; Revenue, operating] ifrs-fullRevenueRecognisedOnExchangingConstructionServicesForFinancialAssetMonetary duration, creditlabel IAS1Revenue recognised on exchanging construction services for financial assetSIC 29.6A Disclosurelabel IFRS18Revenue recognised on exchanging construction services for financial asset, operatingdocumentation IAS1The amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [domain]; Revenue from contracts with customers]documentation IFRS18The amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements, in the operating category in the statement of profit or loss. [Refer: Service concession arrangements [domain]; Revenue from contracts with customers, operating]ifrs-fullRevenueRecognisedOnExchangingConstructionServicesForIntangibleAssetMonetary duration, creditlabel IAS1Revenue recognised on exchanging construction services for intangible assetSIC 29.6A Disclosurelabel IFRS18Revenue recognised on exchanging construction services for intangible asset, operatingdocumentation IAS1The amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Revenue from contracts with customers]documentation IFRS18The amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements, in the operating category in the statement of profit or loss. [Refer: Service concession arrangements [domain]; Revenue from contracts with customers, operating]

ifrs-fullRevenuesFromExternalCustomersForEachProductAndServiceOrEachGroupOfSimilarProductsAndServicesAreNotReportedTrue/FalselabelRevenues from external customers for each product and service, or each group of similar products and services, are not reportedIFRS 8.32 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the revenues from external customers for each product and service, or each group of similar products and services, are not reported because necessary information is not available and the cost to develop it would be excessive.ifrs-fullRevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriodMonetary duration, creditlabel IAS1Revenue that was included in contract liability balance at beginning of periodIFRS 15.116 b Disclosure, Effective 2027-01-01 IFRS 19.105 b Disclosurelabel IFRS18Revenue that was included in contract liability balance at beginning of period, operatingdocumentation IAS1The amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue from contracts with customers]documentation IFRS18The amount of revenue that was included in the contract liability balance at the beginning of the period, in the operating category in the statement of profit or loss. [Refer: Contract liabilities; Revenue from contracts with customers, operating] ifrs-fullReversalAllowanceAccountForCreditLossesOfFinancialAssets(Monetary) durationlabelReversal, allowance account for credit losses of financial assetsExpired 2023-01-01 IFRS 7.16 Common practicecommentaryGuidanceThis element should be used to tag non-restated comparative information only.negatedLabelReversal, allowance account for credit losses of financial assetsdocumentationThe decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer: Allowance account for credit losses of financial assets]ifrs-fullReversalOfImpairmentLossMonetary duration, creditlabelReversal of impairment lossIAS 36.130 b Disclosure, IAS 36.130 d (ii) DisclosuredocumentationThe amount recognised as 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: Impairment loss]ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeMonetary duration, creditlabelReversal of impairment loss recognised in other comprehensive incomeIAS 36.126 d Disclosure, IAS 36.129 b DisclosuredocumentationThe amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income] ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwillMonetary durationlabelReversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwillIAS 38.118 e (iii) Disclosure, Effective 2027-01-01 IFRS 19.263 e (iii) DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of reversal of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in other comprehensive income; Intangible assets other than goodwill]

ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentMonetary durationlabelReversal of impairment loss recognised in other comprehensive income, property, plant and equipmentIAS 16.73 e (iv) Disclosure, Effective 2027-01-01 IFRS 19.200 e (iv) DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment] ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssetsMonetary durationlabelReversal of impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment including right-of-use assets. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment including right-of-use assets]

ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssetsMonetary durationlabelReversal of impairment loss recognised in other comprehensive income, right-of-use assetsIAS 16.73 e Common practicedocumentationThe amount of reversal of impairment loss recognised in other comprehensive income for right-of-use assets. [Refer: Reversal of impairment loss recognised in other comprehensive income; Right-of-use assets]ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossMonetary duration, creditlabelReversal of impairment loss recognised in profit or lossIAS 36.126 b Disclosure, IAS 36.129 b Disclosure, Effective 2027-01-01 IFRS 19.250 b DisclosuredocumentationThe amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)]ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssetsMonetary durationlabel IAS1Reversal of impairment loss recognised in profit or loss, biological assetsIAS 41.55 b DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] label IFRS18Reversal of impairment loss recognised in profit or loss, biological assets, operatingdocumentation IAS1The amount of reversal of impairment loss recognised in profit or loss for biological assets. [Refer: Reversal of impairment loss recognised in profit or loss; Biological assets]documentation IFRS18The amount of reversal of impairment loss recognised in profit or loss for biological assets, in the operating category in the statement of profit or loss. [Refer: Reversal of impairment loss recognised in profit or loss; Biological assets] ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwillMonetary durationlabelReversal of impairment loss recognised in profit or loss, intangible assets other than goodwillIAS 38.118 e (v) Disclosure, Effective 2027-01-01 IFRS 19.263 e (v) DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe 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]

ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyMonetary durationlabelReversal of impairment loss recognised in profit or loss, investment propertyIAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure, Effective 2027-01-01 IFRS 19.269 f Disclosure, Effective 2027-01-01 IFRS 19.271 d (v) DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of reversal of impairment loss recognised in profit or loss for investment property. [Refer: Reversal of impairment loss recognised in profit or loss; Investment property] ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances(Monetary) durationlabel IAS1Reversal of impairment loss recognised in profit or loss, loans and advances IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]negatedLabel IAS1Reversal of impairment loss recognised in profit or loss, loans and advances

label IFRS18Reversal of impairment loss recognised in profit or loss, loans and advances, operatingnegatedLabel IFRS18Reversal of impairment loss recognised in profit or loss, loans and advances, operatingdocumentation IAS1The amount of reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Reversal of impairment loss recognised in profit or loss]documentation IFRS18The amount of reversal of impairment loss recognised in profit or loss for loans and advances, in the operating category in the statement of profit or loss. [Refer: Reversal of impairment loss recognised in profit or loss]ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment(Monetary) durationlabel IAS1Reversal of impairment loss recognised in profit or loss, property, plant and equipment IAS 1 IAS 16.73 e (vi) Disclosure, Effective 2027-01-01 IFRS 19.200 e (vi) Disclosure, Expiry date 2027-01-01 IAS 1.98 a Disclosure IFRS18 IAS 16.73 e (vi) Disclosure, Effective 2027-01-01 IFRS 18.B79 b Disclosure, Effective 2027-01-01 IFRS 19.200 e (vi) Disclosure commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] negatedLabel IAS1Reversal of impairment loss recognised in profit or loss, property, plant and equipmentlabel IFRS18Reversal of impairment loss recognised in profit or loss, property, plant and equipment, operatingnegatedLabel IFRS18Reversal of impairment loss recognised in profit or loss, property, plant and equipment, operatingdocumentation IAS1The 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]documentation IFRS18The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment, in the operating category in the statement of profit or loss. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment]

ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssetsMonetary durationlabelReversal of impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assetsIAS 16.73 e Common practicecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment including right-of-use assets. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment including right-of-use assets] ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossRightofuseAssetsMonetary durationlabelReversal of impairment loss recognised in profit or loss, right-of-use assetsIAS 16.73 e Common practicedocumentationThe amount of reversal of impairment loss recognised in profit or loss for right-of-use assets. [Refer: Reversal of impairment loss recognised in profit or loss; Right-of-use assets]ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables(Monetary) duration, creditlabel IAS1Reversal of impairment loss recognised in profit or loss, trade receivables IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice negatedLabel IAS1Reversal of impairment loss recognised in profit or loss, trade receivableslabel IFRS18Reversal of impairment loss recognised in profit or loss, trade receivables, operatingnegatedLabel IFRS18Reversal of impairment loss recognised in profit or loss, trade receivables, operatingdocumentation IAS1The amount of reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Reversal of impairment loss recognised in profit or loss; Trade receivables]documentation IFRS18The amount of reversal of impairment loss recognised in profit or loss for trade receivables, in the operating category in the statement of profit or loss. [Refer: Reversal of impairment loss recognised in profit or loss; Trade receivables]

ifrs-fullReversalOfInventoryWritedown(Monetary) durationlabel IAS1Reversal of inventory write-down IAS 1 IAS 2.36 f Disclosure, , Effective 2027-01-01 IFRS 19.164 e Disclosure, Expiry date 2027-01-01 IAS 1.98 a Disclosure IFRS18 IAS 2.36 f Disclosure, , Effective 2027-01-01 IFRS 18.B79 a Disclosure, Effective 2027-01-01 IFRS 19.164 e Disclosure commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]negatedLabel IAS1Reversal of inventory write-downlabel IFRS18Reversal of inventory write-down, operatingnegatedLabel IFRS18Reversal of inventory write-down, operating documentation IAS1The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down]documentation IFRS18The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value, in the operating category in the statement of profit or loss. [Refer: Inventories; Inventory write-down, operating]ifrs-fullReversalOfProvisionsForCostOfRestructuringMonetary duration, creditlabel IAS1Reversal of provisions for cost of restructuring IAS 1 Expiry date 2027-01-01 IAS 1.98 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B79 c Disclosure label IFRS18Reversal of provisions for cost of restructuring, operatingdocumentation IAS1The amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision]documentation IFRS18The amount of reversals of provisions for the cost of restructuring, in the operating category in the statement of profit or loss. [Refer: Restructuring provision]ifrs-fullReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination(Monetary) duration, debitlabelReversed unsettled liabilities, contingent liabilities recognised in business combinationIFRS 3.B67 c DisclosurenegatedLabelReversed unsettled liabilities, contingent liabilities recognised in business combinationdocumentationThe amount of contingent liabilities recognised in a business combination that were unsettled and subsequently reversed. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]]

ifrs-fullReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowedMonetary instant, debitlabelReverse repurchase agreements and cash collateral on securities borrowed IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of instruments purchased for resale in reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Repurchase agreements and cash collateral on securities lent]ifrs-fullRightofuseAssetFairValueUsedAsDeemedCostMonetary instant, debitlabelRight-of-use asset fair value used as deemed costIFRS 1.30 Disclosuredocumentation IAS1The amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Right-of-use assets]documentation IFRS18The amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS Accounting Standard statement of financial position. [Refer: Right-of-use assets]ifrs-fullRightofuseAssetsMonetary instant, debitlabelRight-of-use assetsIFRS 16.47 a Disclosure, IFRS 16.53 j Disclosure, Effective 2027-01-01 IFRS 19.115 i DisclosureperiodStartLabelRight-of-use assets at beginning of periodperiodEndLabelRight-of-use assets at end of perioddocumentationThe amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. ifrs-fullRightofuseAssetsIncreaseDecreaseInRevaluationSurplusMonetary duration, creditlabelRight-of-use assets, increase (decrease) in revaluation surplusIFRS 16.57 Disclosure, Effective 2027-01-01 IFRS 19.118 DisclosuredocumentationThe increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]ifrs-fullRightofuseAssetsMemberMemberlabelRight-of-use assets [member]IFRS 16.33 DisclosuredocumentationThis member stands for right-of-use assets. [Refer: Right-of-use assets]ifrs-fullRightofuseAssetsRevaluationSurplusMonetary instant, creditlabelRight-of-use assets, revaluation surplusIFRS 16.57 Disclosure, Effective 2027-01-01 IFRS 19.118 DisclosuredocumentationThe amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]ifrs-fullRightofuseAssetsRevaluedAssetsAtCostMonetary instant, debitlabelRight-of-use assets, revalued assets, at costIFRS 16.57 Disclosure, Effective 2027-01-01 IFRS 19.118 DisclosuredocumentationThe amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right-of-use assets]ifrs-fullRightsPreferencesAndRestrictionsAttachingToClassOfShareCapitalTextlabelRights, preferences and restrictions attaching to class of share capital IAS 1 Effective 2027-01-01 IFRS 19.B10 a (v) Disclosure, Expiry date 2027-01-01 IAS 1.79 a (v) Disclosure

IFRS18 Effective 2027-01-01 IFRS 19.160 a (v) Disclosure, Effective 2027-01-01 IFRS 18.130 a (v) Disclosure documentationThe 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: Classes of share capital [domain]] ifrs-fullRiskAdjustmentForNonfinancialRiskMemberMemberlabelRisk adjustment for non-financial risk [member]IFRS 17.100 c (ii) Disclosure, IFRS 17.101 b Disclosure, IFRS 17.107 c DisclosuredocumentationThis member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk as the entity fulfils insurance contracts.ifrs-fullRiskDiversificationEffectMemberMemberlabelRisk diversification effect [member]IFRS 7.32 Common practicedocumentationThis member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullRiskExposureAssociatedWithInstrumentsSharingCharacteristicMonetary instantlabelRisk exposure associated with instruments sharing characteristicIFRS 7.B8 c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentationThe amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Classes of financial instruments [domain]]ifrs-fullRiskExposuresAxisAxislabelRisk variables [axis]IFRS 17.128 a DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullRiskExposuresDomainDomain [default]labelRisk variables [domain]IFRS 17.128 a DisclosuredocumentationThis member stands for the risk variables. It also represents the standard value for the 'Risk variables' axis if no other member is used.ifrs-fullRoyaltyExpenseMonetary duration, debitlabel IAS1Royalty expense

IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Royalty expense, operatingdocumentation IAS1The amount of expense arising from royalties.documentation IFRS18The amount of expense arising from royalties, in the operating category in the statement of profit or loss. ifrs-fullSaleOrIssueOfTreasurySharesMonetary duration, creditlabelSale or issue of treasury shares IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice documentationThe increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]ifrs-fullSalesAndMarketingExpenseMonetary duration, debitlabel IAS1Sales and marketing expense IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Sales and marketing expense, operatingdocumentation IAS1The amount of expense relating to the marketing and selling of goods or services.documentation IFRS18The amount of expense relating to the marketing and selling of goods or services, in the operating category in the statement of profit or loss.ifrs-fullSalesChannelsAxisAxislabelSales channels [axis]IFRS 15.B89 g Example, Effective 2027-01-01 IFRS 19.103 g ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullSalesChannelsDomainDomain [default]labelSales channels [domain]IFRS 15.B89 g Example, Effective 2027-01-01 IFRS 19.103 g ExampledocumentationThis member stands for all sales channels. It also represents the standard value for the 'Sales channels' axis if no other member is used.ifrs-fullSalesFairValueMeasurementAssets(Monetary) duration, creditlabelSales, fair value measurement, assetsIFRS 13.93 e (iii) DisclosurenegatedLabelSales, fair value measurement, assetsdocumentationThe decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]] ifrs-fullSalesFairValueMeasurementEntitysOwnEquityInstruments(Monetary) duration, debitlabel IAS1Sales, fair value measurement, entity's own equity instrumentsIFRS 13.93 e (iii) DisclosurenegatedLabel IAS1Sales, fair value measurement, entity's own equity instrumentslabel IFRS18Sales, fair value measurement, entity's own equity instruments, operatingnegatedLabel IFRS18Sales, fair value measurement, entity's own equity instruments, operatingdocumentation IAS1The decrease in the fair value measurement of entity's own equity instruments resulting from sales. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]]documentation IFRS18The decrease in the fair value measurement of entity's own equity instruments resulting from sales, in the operating category in the statement of profit or loss. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]]ifrs-fullSalesFairValueMeasurementLiabilities(Monetary) duration, debitlabelSales, fair value measurement, liabilitiesIFRS 13.93 e (iii) DisclosurenegatedLabelSales, fair value measurement, liabilitiesdocumentationThe decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]]ifrs-fullSalesOfPropertyAndOtherAssetsRelatedPartyTransactionsMonetary duration, creditlabelSales of property and other assets, related party transactionsIAS 24.21 b Example, Effective 2027-01-01 IFRS 19.234 b ExampledocumentationThe amount of property and other assets sold by the entity in related party transactions. [Refer: Total for all related parties [member]]

ifrs-fullSameAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatementsTrue/FalselabelSame accounting policies and methods of computation followed in interim financial statementsIAS 34.16A a Disclosure, Effective 2027-01-01 IFRS 19.246 a DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements.ifrs-fullSecuredBankLoansReceivedMonetary instant, creditlabelSecured bank loans received IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of loans received from banks that have been secured by collateral. [Refer: Loans received]ifrs-fullSecuritiesLendingMemberMemberlabelSecurities lending [member]IFRS 7.B33 Example, IFRS 7.IG40B ExampledocumentationThis member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower.ifrs-fullSecuritisationsMemberMemberlabelSecuritisations [member]IFRS 7.B33 ExampledocumentationThis member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt instruments backed by the pool of assets. ifrs-fullSecuritisationVehiclesMemberMemberlabelSecuritisation vehicles [member]IFRS 12.B23 a ExampledocumentationThis member stands for vehicles used for the process of securitisation, whereby individual assets are pooled together and sold to a special purpose vehicle that issues debt instruments backed by the pool of assets.ifrs-fullSegmentConsolidationItemsAxisAxislabelSegment consolidation items [axis]IFRS 8.23 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullSegmentConsolidationItemsDomainDomain [default]labelSegment consolidation items [domain]IFRS 8.28 DisclosuredocumentationThis member stands for the standard value for the 'Segment consolidation items' axis if no other member is used.ifrs-fullSegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresentedTextlabelDescription of segment in which non-current asset or disposal group held for sale is presentedIFRS 5.41 d Disclosure, Effective 2027-01-01 IFRS 19.38 c DisclosuredocumentationThe description of the reportable segment in which non-current assets or disposal groups held for sale are presented. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]ifrs-fullSegmentsAxisAxislabelSegments [axis]IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure, Effective 2027-01-01 IFRS 19.104 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-fullSegmentsDomainDomain [default]labelSegments [domain]IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.28 Disclosure, Effective 2027-01-01 IFRS 19.104 DisclosuredocumentationThis member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other member is used.ifrs-fullSellingExpense(Monetary) duration, debitlabel IAS1Selling expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.B85 Disclosure label IFRS18Selling expenses, operatingnegatedLabel IFRS18Selling expenses, operatingdocumentation IAS1The amount of expense relating to selling activities of the entity.documentation IFRS18The amount of expense relating to selling activities of the entity, in the operating category in the statement of profit or loss.ifrs-fullSellingGeneralAndAdministrativeExpenseMonetary duration, debitlabel IAS1Selling, general and administrative expenseExpiry date 2027-01-01 IAS 1.85 Common practicetotalLabel IAS1Total selling, general and administrative expensedocumentationThe amount of expense relating to selling, general and administrative activities of the entity.ifrs-fullSellingGeneralAndAdministrativeExpenseAbstractlabel IAS1Selling, general and administrative expense [abstract]ifrs-fullSellingGeneralAndAdministrativeExpenseMemberMemberlabel IAS1Selling, general and administrative expense [member]Expiry date 2027-01-01 IAS 1.112 c Common practice, Expiry date 2027-01-01 IAS 1.104 Common practicedocumentationThis member stands for the amount of expense relating to selling, general and administrative activities of the entity. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss. ifrs-fullSellingProfitLossOnFinanceLeasesMonetary duration, creditlabelSelling profit (loss) on finance leasesIFRS 16.90 a (i) DisclosuredocumentationThe selling profit (loss) on finance leases. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.ifrs-fullSensitivityAnalysisForEachTypeOfMarketRiskText blocklabelSensitivity analysis for types of market risk [text block]IFRS 7.40 a DisclosuredocumentationThe disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]]ifrs-fullSeparateManagementEntitiesAxisAxislabelSeparate management entities [axis]IAS 24.18A Disclosure, Effective 2027-01-01 IFRS 19.229 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullSeparateManagementEntitiesDomainDomain [default]labelSeparate management entities [domain]IAS 24.18A Disclosure, Effective 2027-01-01 IFRS 19.229 DisclosuredocumentationThis member stands for separate entities that provide key management personnel services to the entity. It also represents the standard value for the 'Separate management entities' axis if no other member is used. [Refer: Key management personnel of entity or parent [member]]

ifrs-fullSeparateMemberMemberlabelSeparate [member] IAS 1 IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure, , Effective 2027-01-01 IFRS 19.238 a Disclosure, Effective 2027-01-01 IFRS 19.240 a Disclosure, Expiry date 2027-01-01 IAS 1.51 b Disclosure IFRS18 IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, Effective 2027-01-01 IFRS 18.27 b Disclosure, Effective 2027-01-01 IFRS 19.128 b Disclosure, Effective 2027-01-01 IFRS 19.238 a Disclosure, Effective 2027-01-01 IFRS 19.240 a Disclosure, IAS 27.4 Disclosure documentationThis member stands for separate financial statements. Separate financial statements are those presented by an entity in which the entity could elect, subject to the requirements in IAS 27, to account for its investments in subsidiaries, joint ventures and associates either at cost, in accordance with IFRS 9, or using the equity method as described in IAS 28.ifrs-fullServiceConcessionArrangementsAxisAxislabelService concession arrangements [axis]SIC 29.6 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullServiceConcessionArrangementsDomainDomain [default]labelService concession arrangements [domain]SIC 29.6 DisclosuredocumentationThis member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example, employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard value for the 'Service concession arrangements' axis if no other member is used. [Refer: Government [member]]ifrs-fullServiceConcessionRightsMemberMemberlabelService concession rights [member]IAS 38.119 Common practicedocumentationThis member stands for service concession rights. [Refer: Service concession arrangements [domain]] ifrs-fullServicesExpenseMonetary duration, debitlabel IAS1Services expense IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Services expense, operatingdocumentation IAS1The amount of expense arising from services.documentation IFRS18The amount of expense arising from services, in the operating category in the statement of profit or loss.ifrs-fullServicesReceivedRelatedPartyTransactionsMonetary duration, debitlabelServices received, related party transactionsIAS 24.21 c Example, Effective 2027-01-01 IFRS 19.234 c ExampledocumentationThe amount of services received in related party transactions. [Refer: Total for all related parties [member]]ifrs-fullSettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination(Monetary) duration, debitlabelSettled liabilities, contingent liabilities recognised in business combinationIFRS 3.B67 c DisclosurenegatedLabelSettled liabilities, contingent liabilities recognised in business combinationdocumentationThe amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination]

ifrs-fullSettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactionsMonetary durationlabelSettlement of liabilities by entity on behalf of related party, related party transactionsIAS 24.21 j Example, Effective 2027-01-01 IFRS 19.234 i ExamplecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Total for all related parties [member]] ifrs-fullSettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactionsMonetary durationlabelSettlement of liabilities on behalf of entity by related party, related party transactionsIAS 24.21 j Example, Effective 2027-01-01 IFRS 19.234 i ExamplecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Total for all related parties [member]]

ifrs-fullSettlementsFairValueMeasurementAssets(Monetary) duration, creditlabelSettlements, fair value measurement, assetsIFRS 13.93 e (iii) DisclosurenegatedLabelSettlements, fair value measurement, assetsdocumentationThe decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]]ifrs-fullSettlementsFairValueMeasurementEntitysOwnEquityInstruments(Monetary) duration, debitlabelSettlements, fair value measurement, entity's own equity instrumentsIFRS 13.93 e (iii) DisclosurenegatedLabelSettlements, fair value measurement, entity's own equity instrumentsdocumentationThe decrease in the fair value measurement of the entity's own equity instruments resulting from settlements. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]]ifrs-fullSettlementsFairValueMeasurementLiabilities(Monetary) duration, debitlabelSettlements, fair value measurement, liabilitiesIFRS 13.93 e (iii) DisclosurenegatedLabelSettlements, fair value measurement, liabilitiesdocumentationThe decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]]ifrs-fullSetupCostsMemberMemberlabelSetup costs [member]IFRS 15.128 a Example, Effective 2027-01-01 IFRS 19.113 a ExampledocumentationThis member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the setup costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]ifrs-fullSevenYearsBeforeReportingYearMemberMemberlabelSeven years before reporting year [member]IFRS 17.130 DisclosuredocumentationThis member stands for a year that ended seven years before the end of the reporting year. ifrs-fullShareIssueRelatedCostMonetary duration, debitlabel IAS1Share issue related cost IAS 1 Expiry date 2027-01-01 IAS 1.106 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.107 c Common practice label IFRS18Share issue related cost, operatingdocumentation IAS1The amount of cost related to the issuance of shares.documentation IFRS18The amount of cost related to the issuance of shares, in the operating category in the statement of profit or loss.ifrs-fullShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturersMonetary instant, creditlabelShare of contingent liabilities of joint ventures incurred jointly with other investorsIFRS 12.23 b DisclosuredocumentationThe entity's share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]]ifrs-fullShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestorsMonetary instant, creditlabelShare of contingent liabilities of associates incurred jointly with other investorsIFRS 12.23 b DisclosuredocumentationThe entity's share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]]ifrs-fullShareOfContingentLiabilitiesOfAssociatesMemberMemberlabelShare of contingent liabilities of associates [member]IAS 37.88 ExampledocumentationThis member stands for share of contingent liabilities of associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]]

ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodMonetary duration, creditlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax IAS 1 IFRS 12.B16 c Disclosure, , Expiry date 2027-01-01 IAS 1.91 a Disclosure IFRS18 IFRS 12.B16 c Disclosure, Effective 2027-01-01 IFRS 18.94 a Disclosure totalLabelTotal share of other comprehensive income of associates and joint ventures accounted for using equity method, net of taxdocumentationThe entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Other comprehensive income]ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxMonetary duration, creditlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method, before tax IAS 1 Expiry date 2027-01-01 IAS 1.91 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.94 b Common practice totalLabelTotal share of other comprehensive income of associates and joint ventures accounted for using equity method, before taxdocumentationThe entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Other comprehensive income]ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstractlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract] ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstractlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract]ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTaxMonetary duration, creditlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax IAS 1 Expiry date 2027-01-01 IAS 1.82A Disclosure IFRS18 Effective 2027-01-01 IFRS 18.89 a Disclosure documentationShare of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, before tax.ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTaxMonetary duration, creditlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax

IAS 1 Expiry date 2027-01-01 IAS 1.82A Disclosure IFRS18 Effective 2027-01-01 IFRS 18.89 a Disclosure documentationShare of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, net of tax.ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTaxMonetary duration, creditlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax IAS 1 Expiry date 2027-01-01 IAS 1.82A Disclosure IFRS18 Effective 2027-01-01 IFRS 18.89 a Disclosure documentationShare of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, before tax. ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTaxMonetary duration, creditlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax IAS 1 Expiry date 2027-01-01 IAS 1.82A Disclosure IFRS18 Effective 2027-01-01 IFRS 18.89 a Disclosure documentationShare of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, net of tax.ifrs-fullShareOfProfitLossOfAssociatesAccountedForUsingEquityMethodMonetary duration, creditlabel IAS1Share of profit (loss) of associates accounted for using equity method IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Share of profit (loss) of associates accounted for using equity method, investingdocumentation IAS1The entity's share of the profit (loss) of associates accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method; Profit (loss)]documentation IFRS18The entity's share of the profit (loss) of associates accounted for using the equity method, in the investing category in the statement of profit or loss. [Refer: Total for all associates [member]; Investments accounted for using equity method; Profit (loss)] ifrs-fullShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodMonetary duration, creditlabel IAS1Share of profit (loss) of associates and joint ventures accounted for using equity method IAS 1 IFRS 8.28 e Disclosure, Expiry date 2027-01-01 IAS 1.82 c Disclosure, IFRS 8.23 g Disclosure IFRS18 IFRS 8.23 g Disclosure, IFRS 8.28 e Disclosure, , Effective 2027-01-01 IFRS 18.75 a (iii) Disclosure totalLabel IAS1Total share of profit (loss) of associates and joint ventures accounted for using equity methodlabel IFRS18Share of profit (loss) of associates and joint ventures accounted for using equity method, investingtotalLabel IFRS18Total share of profit (loss) of associates and joint ventures accounted for using equity method, investingdocumentation IAS1The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)]documentation IFRS18The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method, in the investing category in the statement of profit or loss. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)]ifrs-fullShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstractlabelShare of profit (loss) of associates and joint ventures accounted for using equity method [abstract]

ifrs-fullShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethodMonetary duration, creditlabel IAS1Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity methodIFRS 12.B16 a Disclosure, Effective 2027-01-01 IFRS 19.89 a Disclosurelabel IFRS18Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method, investingdocumentation IAS1The entity's share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Continuing operations, unless line item indicates otherwise [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss) from continuing operations]documentation IFRS18The entity's share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method, in the investing category in the statement of profit or loss. [Refer: Total for all associates [member]; Continuing operations, unless line item indicates otherwise [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss) from continuing operations] ifrs-fullShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethodMonetary duration, creditlabel IAS1Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity methodIFRS 12.B16 b Disclosure, Effective 2027-01-01 IFRS 19.89 b Disclosurelabel IFRS18Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method, discontinued operationsdocumentation IAS1The entity's share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss) from discontinued operations]documentation IFRS18The entity's share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method, in the discontinued operations category in the statement of profit or loss. [Refer: Total for all associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss) from discontinued operations, discontinued operations] ifrs-fullShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethodMonetary duration, creditlabel IAS1Share of profit (loss) of joint ventures accounted for using equity method IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice

label IFRS18Share of profit (loss) of joint ventures accounted for using equity method, investingdocumentation IAS1The entity's share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)]documentation IFRS18The entity's share of the profit (loss) of joint ventures accounted for using the equity method, in the investing category in the statement of profit or loss. [Refer: Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)]ifrs-fullShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodMonetary duration, creditlabelShare of total comprehensive income of associates and joint ventures accounted for using equity methodIFRS 12.B16 d DisclosuredocumentationThe entity's share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Investments accounted for using equity method]ifrs-fullShareOptionsMemberMemberlabelShare options [member]IAS 33.70 c Common practicedocumentationThis member stands for share options. ifrs-fullSharePremiumMonetary instant, creditlabelShare premium IAS 1 Expiry date 2027-01-01 IAS 1.78 e Example, Effective 2027-01-01 IFRS 19.B9 f Example IFRS18 Effective 2027-01-01 IFRS 18.B111 f Example documentationThe amount received or receivable from the issuance of the entity's shares in excess of nominal value.ifrs-fullSharePremiumMemberMemberlabelShare premium [member] IAS 1 Expiry date 2027-01-01 IAS 1.106 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 Disclosure documentationThis member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.ifrs-fullSharesHaveNoParValueTrue/FalselabelShares have no par value IAS 1 Effective 2027-01-01 IFRS 19.B10 a (iii) Disclosure, Expiry date 2027-01-01 IAS 1.79 a (iii) Disclosure IFRS18 Effective 2027-01-01 IFRS 18.130 a (iii) Disclosure, Effective 2027-01-01 IFRS 19.160 a (iii) Disclosure commentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the shares have no par value. ifrs-fullSharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociatesShareslabelNumber of shares in entity held by entity or by its subsidiaries or associates IAS 1 Effective 2027-01-01 IFRS 19.B10 a (vi) Disclosure, Expiry date 2027-01-01 IAS 1.79 a (vi) Disclosure IFRS18 Effective 2027-01-01 IFRS 19.160 a (vi) Disclosure, Effective 2027-01-01 IFRS 18.130 a (vi) Disclosure documentationThe number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Total for all associates [member]; Total for all subsidiaries [member]]ifrs-fullSharesReservedForIssueUnderOptionsAndContractsForSaleOfSharesShareslabelNumber of shares reserved for issue under options and contracts for sale of shares

IAS 1 Expiry date 2027-01-01 IAS 1.79 a (vii) Disclosure, Effective 2027-01-01 IFRS 19.B10 a (vii) Disclosure IFRS18 Effective 2027-01-01 IFRS 19.160 a (vii) Disclosure, Effective 2027-01-01 IFRS 18.130 a (vii) Disclosure documentationThe number of shares reserved for issue under options and contracts for the sale of shares.ifrs-fullShipsMonetary instant, debitlabelShipsIAS 16.37 d ExampledocumentationThe amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity's operations. [Refer: Property, plant and equipment]ifrs-fullShipsMemberMemberlabelShips [member]IAS 16.37 d ExampledocumentationThis member stands for a class of property, plant and equipment representing seafaring vessels used in the entity's operations. [Refer: Property, plant and equipment] ifrs-fullShorttermBorrowingsMonetary instant, creditlabelCurrent borrowings IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of current borrowings. [Refer: Borrowings]ifrs-fullShorttermBorrowingsMemberMemberlabelShort-term borrowings [member]IAS 7.44C Example, IAS 7 - C Reconciliation of liabilities arising from financing activities ExampledocumentationThis member stands for short-term borrowings. [Refer: Borrowings]ifrs-fullShorttermContractsMemberMemberlabelShort-term contracts [member]IFRS 15.B89 e Example, Effective 2027-01-01 IFRS 19.103 e ExampledocumentationThis member stands for short-term contracts with customers.ifrs-fullShorttermDepositsClassifiedAsCashEquivalentsMonetary instant, debitlabelShort-term deposits, classified as cash equivalentsIAS 7.45 Common practicedocumentationA classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]ifrs-fullShorttermDepositsNotClassifiedAsCashEquivalentsMonetary instant, debitlabelShort-term deposits, not classified as cash equivalents IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents] ifrs-fullShorttermEmployeeBenefitsAccrualsMonetary instant, creditlabelShort-term employee benefits accruals IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of accruals for employee benefits (other than termination benefits) that 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. [Refer: Accruals classified as current]ifrs-fullShorttermEmployeeBenefitsExpenseMonetary duration, debitlabel IAS1Short-term employee benefits expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice totalLabel IAS1Total short-term employee benefits expenselabel IFRS18Short-term employee benefits expense, operatingtotalLabel IFRS18Total short-term employee benefits expense, operatingdocumentation IAS1The amount of expense from employee benefits (other than termination benefits) that 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.documentation IFRS18The amount of expense from employee benefits (other than termination benefits) that 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, in the operating category in the statement of profit or loss.ifrs-fullShorttermEmployeeBenefitsExpenseAbstractlabelShort-term employee benefits expense [abstract]

ifrs-fullShorttermInvestmentsClassifiedAsCashEquivalentsMonetary instant, debitlabelShort-term investments, classified as cash equivalentsIAS 7.45 Common practicedocumentationA classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]ifrs-fullShorttermLegalProceedingsProvisionMonetary instant, creditlabelCurrent legal proceedings provisionIAS 37.87 Example, IAS 37 - Example 10 A court case ExampledocumentationThe amount of current provision for legal proceedings. [Refer: Legal proceedings provision]ifrs-fullShorttermMiscellaneousOtherProvisionsMonetary instant, creditlabelCurrent miscellaneous other provisions IAS 1 Expiry date 2027-01-01 IAS 1.78 d Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 e Common practice documentationThe amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]ifrs-fullShorttermOnerousContractsProvisionMonetary instant, creditlabelCurrent onerous contracts provisionIAS 37.66 ExampledocumentationThe amount of current provision for onerous contracts. [Refer: Onerous contracts provision]ifrs-fullShorttermProvisionForDecommissioningRestorationAndRehabilitationCostsMonetary instant, creditlabelCurrent provision for decommissioning, restoration and rehabilitation costsIAS 37.87 Example, IAS 37 - D Examples: disclosures ExampledocumentationThe amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]ifrs-fullShorttermRestructuringProvisionMonetary instant, creditlabelCurrent restructuring provisionIAS 37.70 ExampledocumentationThe amount of current provision for restructuring. [Refer: Restructuring provision]ifrs-fullShorttermWarrantyProvisionMonetary instant, creditlabelCurrent warranty provisionIAS 37.87 Example, IAS 37 - Example 1 Warranties ExampledocumentationThe amount of current provision for warranties. [Refer: Warranty provision] ifrs-fullSignificantInfluenceMemberMemberlabelSignificant influence [member]IAS 24.26 a Disclosure, Effective 2027-01-01 IFRS 19.233 a DisclosuredocumentationThis member stands for significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control of those policies.ifrs-fullSignificantInterestRateBenchmarksSubjectToInterestRateBenchmarkReformMemberMemberlabelSignificant interest rate benchmarks subject to interest rate benchmark reform [member]IFRS 7.24J b DisclosuredocumentationThis member stands for all significant interest rate benchmarks that are subject to interest rate benchmark reform.ifrs-fullSignificantInvestmentsInAssociatesAxisAxislabelAssociates [axis]IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure, Effective 2027-01-01 IFRS 19.75 c DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullSignificantInvestmentsInAssociatesDomainDomain [default]labelAssociates [domain]IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure, Effective 2027-01-01 IFRS 19.75 c DisclosuredocumentationThis member stands for the standard value for the 'Associates' axis if no other member is used.ifrs-fullSignificantInvestmentsInSubsidiariesAxisAxislabelSubsidiaries [axis]IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure, Effective 2027-01-01 IFRS 19.75 a DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-fullSignificantInvestmentsInSubsidiariesDomainDomain [default]labelSubsidiaries [domain]IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure, Effective 2027-01-01 IFRS 19.75 a DisclosuredocumentationThis member stands for the standard value for the 'Subsidiaries' axis if no other member is used.ifrs-fullSignificantUnobservableInputAssetsDecimal instantlabelSignificant unobservable input, assetsIFRS 13.93 d DisclosuredocumentationThe value of significant unobservable input used in the measurement of the fair value of assets.ifrs-fullSignificantUnobservableInputEntitysOwnEquityInstrumentsDecimal instantlabelSignificant unobservable input, entity's own equity instrumentsIFRS 13.93 d DisclosuredocumentationThe value of significant unobservable input used in the measurement of the fair value of entity's own equity instruments.ifrs-fullSignificantUnobservableInputLiabilitiesDecimal instantlabelSignificant unobservable input, liabilitiesIFRS 13.93 d DisclosuredocumentationThe value of significant unobservable input used in the measurement of the fair value of liabilities.ifrs-fullSixYearsBeforeReportingYearMemberMemberlabelSix years before reporting year [member]IFRS 17.130 DisclosuredocumentationThis member stands for a year that ended six years before the end of the reporting year.ifrs-fullSocialSecurityContributionsMonetary duration, debitlabel IAS1Social security contributionsIAS 19.9 Common practicelabel IFRS18Social security contributions, operatingdocumentation IAS1A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]documentation IFRS18A class of employee benefits expense that represents social security contributions, in the operating category in the statement of profit or loss. [Refer: Employee benefits expenses, operating] ifrs-fullSparePartsMonetary instant, debitlabelCurrent spare partsIAS 2.37 Common practicedocumentationA classification of current inventory representing the amount of interchangeable parts that are kept in an inventory and are used for the repair or replacement of failed parts. [Refer: Inventories]ifrs-fullSpecificIdentificationMethodMemberMemberlabelSpecific identification method [member]IAS 2.36 a Disclosure, Effective 2027-01-01 IFRS 19.164 a DisclosuredocumentationThis member stands for the specific identification method of inventory measurement.ifrs-fullStateDefinedBenefitPlansMemberMemberlabelState defined benefit plans [member]IAS 19.45 DisclosuredocumentationThis member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [domain]]ifrs-fullStatementOfApplicationOfIFRS8TextlabelStatement of application of IFRS 8Effective 2027-01-01 IFRS 19.276 DisclosuredocumentationThe statement of application of IFRS 8 when an entity applies IFRS 19.ifrs-fullStatementOfCashFlowsAbstractlabelStatement of cash flows [abstract]ifrs-fullStatementOfChangesInEquityAbstractlabelStatement of changes in equity [abstract]ifrs-fullStatementOfChangesInEquityLineItemsLine itemslabelStatement of changes in equity [line items]documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-fullStatementOfChangesInEquityTableTablelabelStatement of changes in equity [table] IAS 1 Expiry date 2027-01-01 IAS 1.106 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 Disclosure documentationSchedule disclosing information related to changes in equity.ifrs-fullStatementOfChangesInNetAssetsAvailableForBenefitsAbstractlabelStatement of changes in net assets available for benefits [abstract]ifrs-fullStatementOfComplianceWithIFRSAccountingStandardsAndRequirementsInIFRS19TextlabelStatement of compliance with IFRS Accounting Standards and requirements in IFRS 19Effective 2027-01-01 IFRS 19.20 DisclosuredocumentationAn explicit and unreserved statement of compliance with the requirements of IFRS 19 and all applicable requirements in other IFRS Accounting Standards.ifrs-fullStatementOfComprehensiveIncomeAbstractlabelStatement of comprehensive income [abstract]ifrs-fullStatementOfFinancialPositionAbstractlabelStatement of financial position [abstract]ifrs-fullStatementOfIFRSComplianceText blocklabelStatement of IFRS compliance [text block] IAS 1 Expiry date 2027-01-01 IAS 1.16 Disclosure IFRS18 Effective 2027-01-01 IAS 8.6B Disclosure documentation IAS1An explicit and unreserved statement of compliance with all the requirements of IFRSs.documentation IFRS18An explicit and unreserved statement of compliance with all the requirements of IFRS Accounting Standards.ifrs-fullStatementOfProfitOrLossAndOtherComprehensiveIncomeAbstractlabelStatement of profit or loss and other comprehensive income [abstract] ifrs-fullStatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9TextlabelStatement that comparative information does not comply with IFRS 7 and IFRS 9IFRS 1.E2 b DisclosuredocumentationThe statement that comparative information does not comply with IFRS 7 and IFRS 9.ifrs-fullStatementThatEntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContractsTextlabelStatement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contractsIFRS 17.126 DisclosuredocumentationThe statement that the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17. [Refer: Insurance contracts [domain]]ifrs-fullStatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesIFRS17TextlabelStatement that entity does not disclose previously unpublished information about claims development that occurred earlier than five years before end of annual reporting period in which it first applies IFRS 17IFRS 17.C28 DisclosuredocumentationThe statement that the entity does not disclose previously unpublished information about claims development that occurred earlier than five years before the end of the annual reporting period in which it first applies IFRS 17.ifrs-fullStatementThatEntityHasAppliedExceptionToDeferredTaxAccountingRelatedToPillarTwoIncomeTaxesTextlabelStatement that entity has applied exception to deferred tax accounting related to Pillar Two income taxesIAS 12.88A Disclosure, Effective 2027-01-01 IFRS 19.196 DisclosuredocumentationThe statement that the entity has applied the exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes.

ifrs-fullStatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16TextlabelStatement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16IFRS 16.C4 DisclosuredocumentationThe statement that the entity has chosen the practical expedient in paragraph C3 of IFRS 16 when assessing whether a contract is, or contains, a lease at the date of initial application of IFRS 16.ifrs-fullStatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidationTextlabelStatement that investment entity is required to apply exception from consolidationIFRS 12.19A Disclosure, Effective 2027-01-01 IFRS 19.84 DisclosuredocumentationThe statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]]ifrs-fullStatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatementsTextlabelStatement that investment entity prepares separate financial statements as its only financial statementsIAS 27.16A Disclosure, Effective 2027-01-01 IFRS 19.239 DisclosuredocumentationThe statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]]ifrs-fullStatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemptionTextlabelStatement that lessee accounts for leases of low-value assets using recognition exemptionIFRS 16.60 DisclosuredocumentationThe statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16. ifrs-fullStatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemptionTextlabelStatement that lessee accounts for short-term leases using recognition exemptionIFRS 16.60 DisclosuredocumentationThe statement that the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.ifrs-fullStatementThatLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16ToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicThatMeetConditionsInParagraph46BOfIFRS16TextlabelStatement that lessee applied practical expedient in paragraph 46A of IFRS 16 to all rent concessions occurring as direct consequence of covid-19 pandemic that meet conditions in paragraph 46B of IFRS 16IFRS 16.60A a DisclosuredocumentationThe statement that the lessee has applied the practical expedient in paragraph 46A of IFRS 16 to all the rent concessions occurring as direct consequence of covid-19 pandemic that meet the conditions in paragraph 46B of IFRS 16.ifrs-fullStatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17TextlabelStatement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17IFRS 16.C13 DisclosuredocumentationThe statement that the lessee uses one or more of the specified practical expedients in paragraph C10 of IFRS 16 when applying IFRS 16 retrospectively in accordance with paragraph C5(b) to leases classified as operating leases applying IAS 17.ifrs-fullStatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsedTextlabelStatement that practical expedient about existence of significant financing component has been usedIFRS 15.129 Disclosure, Effective 2027-01-01 IFRS 19.114 DisclosuredocumentationThe statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used.

ifrs-fullStatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsedTextlabelStatement that practical expedient about incremental costs of obtaining contract has been usedIFRS 15.129 Disclosure, Effective 2027-01-01 IFRS 19.114 DisclosuredocumentationThe statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used.ifrs-fullStatementThatRateRegulatorIsRelatedPartyTextlabelStatement that rate regulator is related partyIFRS 14.30 b Disclosure, Effective 2027-01-01 IFRS 19.98 b DisclosuredocumentationThe statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Total for all related parties [member]]ifrs-fullStatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversibleTextlabelStatement that regulatory deferral account balance is no longer fully recoverable or reversibleIFRS 14.36 Disclosure, Effective 2027-01-01 IFRS 19.102 DisclosuredocumentationThe statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [domain]]ifrs-fullStatementThatRestatedComparativeInformationForMPMsIsNotDisclosedBecauseOfImpracticabilityTextlabel IFRS18Statement that restated comparative information for MPMs is not disclosed because of impracticabilityEffective 2027-01-01 IFRS 19.146 Disclosure, Effective 2027-01-01 IFRS 18.125 Disclosuredocumentation IFRS18Statement that the entity does not disclose restated comparative information to reflect a change in how it calculates its management-defined performance measure(s), the addition of a new management-defined performance measure, the cessation of use of a previously disclosed management-defined performance measure or a change in how it determines the income tax effects of reconciling items. ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssetsTextlabelStatement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assetsIFRS 13.93 c Common practicedocumentationThe statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of assets during the year.ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstrumentsTextlabelStatement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity's own equity instrumentsIFRS 13.93 c Common practicedocumentationThe statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of the entity's own equity instruments during the year.ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilitiesTextlabelStatement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilitiesIFRS 13.93 c Common practicedocumentationThe statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of liabilities during the year.ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssetsTextlabelStatement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assetsIFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practicedocumentationThe statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of assets during the year.ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentsTextlabelStatement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity's own equity instrumentsIFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practicedocumentationThe statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of the entity's own equity instruments during the year.

ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilitiesTextlabelStatement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilitiesIFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practicedocumentationThe statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of liabilities during the year.ifrs-fullStatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasisTextlabelStatement that unadjusted comparative information has been prepared on different basisIAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 DisclosuredocumentationThe statement that unadjusted comparative information in the financial statements has been prepared on a different basis.ifrs-fullStatutoryReserveMonetary instant, creditlabelStatutory reserve IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationA component of equity representing reserves created based on legal requirements.ifrs-fullStatutoryReserveMemberMemberlabelStatutory reserve [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Common practice IFRS18 Effective 2027-01-01 IFRS 18.111 Common practice documentationThis member stands for a component of equity representing reserves created based on legal requirements. ifrs-fullStraightlineMethodMemberMemberlabelStraight-line method [member]IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure, Effective 2027-01-01 IFRS 19.200 b Disclosure, Effective 2027-01-01 IFRS 19.263 b Disclosure, Effective 2027-01-01 IFRS 19.271 a Disclosure, Effective 2027-01-01 IFRS 19.274 c DisclosuredocumentationThis member stands for the straight-line method of depreciation or amortisation.ifrs-fullStructuredDebtAmountContributedToFairValueOfPlanAssetsMonetary instant, debitlabelStructured debt, amount contributed to fair value of plan assetsIAS 19.142 h ExampledocumentationThe amount debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]ifrs-fullStructuredDebtPercentageContributedToFairValueOfPlanAssetsPercent instantlabelStructured debt, percentage contributed to fair value of plan assetsIAS 19.142 h Common practicedocumentationThe percentage debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Structured debt, amount contributed to fair value of plan assets] ifrs-fullSubclassificationsOfAssetsLiabilitiesAndEquitiesAbstractlabelSubclassifications of assets, liabilities and equities [abstract]ifrs-fullSubordinatedLiabilitiesMonetary instant, creditlabelSubordinated liabilities

IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice totalLabelTotal subordinated liabilitiesdocumentationThe amount of liabilities that are subordinate to other liabilities with respect to claims.ifrs-fullSubordinatedLiabilitiesAbstractlabelSubordinated liabilities [abstract]ifrs-fullSubordinatedLiabilitiesAtAmortisedCostMonetary instant, creditlabelSubordinated liabilities at amortised cost IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of liabilities that are subordinate to other liabilities with respect to claims at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-fullSubscriptionCirculationRevenueMonetary duration, creditlabel IAS1Subscription circulation revenue IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Subscription circulation revenue, operatingdocumentation IAS1The amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue]documentation IFRS18The amount of circulation revenue derived from subscriptions, in the operating category in the statement of profit or loss. [Refer: Revenue, operating; Circulation revenue, operating]ifrs-fullSubsequentRecognitionOfDeferredTaxAssetsGoodwill(Monetary) duration, creditlabelSubsequent recognition of deferred tax assets, goodwillIFRS 3.B67 d (iii) DisclosurenegatedLabelSubsequent recognition of deferred tax assets, goodwilldocumentationThe decrease in goodwill resulting from the subsequent recognition of deferred tax assets during the measurement period for a business combination. [Refer: Goodwill; Deferred tax assets; Total for all business combinations [member]]ifrs-fullSubsidiariesMemberMemberlabelTotal for all subsidiaries [member]IAS 24.19 c Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure, Effective 2027-01-01 IFRS 19.231 c Disclosure, Effective 2027-01-01 IFRS 19.75 a DisclosuredocumentationThis member stands for entities that are controlled by another entity. ifrs-fullSubsidiariesWithMaterialNoncontrollingInterestsMemberMemberlabelSubsidiaries with material non-controlling interests [member]IFRS 12.12 DisclosuredocumentationThis member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Total for all subsidiaries [member]; Non-controlling interests]ifrs-fullSummaryOfQuantitativeDataAboutWhatEntityManagesAsCapitalTextlabelSummary quantitative data about what entity manages as capital IAS 1 Expiry date 2027-01-01 IAS 1.135 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.127 b Disclosure documentationSummary quantitative data about what the entity manages as capital.ifrs-fullSummaryQuantitativeDataAboutEntitysExposureToRiskText blocklabelSummary quantitative data about entity's exposure to risk [text block]IFRS 7.34 a DisclosuredocumentationThe disclosure of summary quantitative data about the entity's exposure to risks arising from financial instruments. This disclosure shall be based on the information provided internally to key management personnel of the entity, for example, the entity’s board of directors or chief executive officer. [Refer: Classes of financial instruments [domain]; Key management personnel of entity or parent [member]]

ifrs-fullSummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstrumentsTextlabelSummary quantitative data about puttable financial instruments classified as equity instruments IAS 1 Effective 2027-01-01 IFRS 7.19A a Disclosure, Expiry date 2027-01-01 IAS 1.136A a Disclosure IFRS18 Effective 2027-01-01 IFRS 7.19A a Disclosure documentationSummary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Classes of financial instruments [domain]]ifrs-fullSummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17ExplanatoryText blocklabelSummary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block]IFRS 17.125 a DisclosuredocumentationThe disclosure of summary quantitative information about an entity's exposure to risk that arises from contracts within the scope of IFRS 17.ifrs-fullSupplierFinanceArrangementsAxisAxislabelSupplier finance arrangements [axis]IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure, Effective 2027-01-01 IFRS 19.168 b (i) Disclosure, Effective 2027-01-01 IFRS 19.168 b (ii) DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. This axis represents the financial liabilities that are part of a supplier finance arrangement.ifrs-fullSupplierFinanceArrangementsDomainDomain [default]labelSupplier finance arrangements [domain]IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure, Effective 2027-01-01 IFRS 19.168 b (i) Disclosure, Effective 2027-01-01 IFRS 19.168 b (ii) DisclosuredocumentationThis member stands for the standard value of the Supplier finance arrangements axis if no other member is used. ifrs-fullSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSoMonetary durationlabelSupport provided to structured entity without having contractual obligation to do soIFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure, Effective 2027-01-01 IFRS 19.79 a Disclosure, Effective 2027-01-01 IFRS 19.92 a DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including assistance in obtaining financial support. [Refer: Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]]

ifrs-fullSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSoMonetary durationlabelSupport provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do soIFRS 12.19E a Disclosure, Effective 2027-01-01 IFRS 19.86 a DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] ifrs-fullSurplusDeficitInPlanMonetary instant, debitlabelSurplus (deficit) in planIAS 19.57 a Common practicenetLabelNet surplus (deficit) in plandocumentationThe fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]]ifrs-fullSurplusDeficitInPlanAbstractlabelSurplus (deficit) in plan [abstract]ifrs-fullSwapContractMemberMemberlabelSwap contract [member] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]]ifrs-fullTangibleExplorationAndEvaluationAssetsMonetary instant, debitlabelTangible exploration and evaluation assetsIFRS 6.25 Disclosure, Effective 2027-01-01 IFRS 19.41 DisclosuredocumentationThe amount of exploration and evaluation assets recognised as tangible assets in accordance with the entity's accounting policy. [Refer: Exploration and evaluation assets [member]]ifrs-fullTangibleExplorationAndEvaluationAssetsMemberMemberlabelTangible exploration and evaluation assets [member]IFRS 6.25 Disclosure, Effective 2027-01-01 IFRS 19.41 DisclosuredocumentationThis member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]ifrs-fullTaxationrelatedRegulatoryDeferralAccountBalancesMemberMemberlabelTaxation-related regulatory deferral account balances [member]IFRS 14.34 DisclosuredocumentationThis member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [domain]]

ifrs-fullTaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense(Monetary) duration, creditlabel IAS1Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expenseIAS 12.80 e Example, Effective 2027-01-01 IFRS 19.193 e ExamplenegatedLabel IAS1Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expenselabel IFRS18Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense, income taxesnegatedLabel IFRS18Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense, income taxesdocumentation IAS1The 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]]documentation IFRS18The 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, in the income taxes category in the statement of profit or loss. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] ifrs-fullTaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense(Monetary) duration, creditlabel IAS1Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expenseIAS 12.80 f Example, Effective 2027-01-01 IFRS 19.193 f ExamplenegatedLabel IAS1Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expenselabel IFRS18Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense, income taxesnegatedLabel IFRS18Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense, income taxesdocumentation IAS1The 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. [Refer: Deferred tax expense (income); Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]documentation IFRS18The 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, in the income taxes category in the statement of profit or loss. [Refer: Deferred tax expense (income); Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]

ifrs-fullTaxContingentLiabilityMemberMemberlabelTax contingent liability [member]IAS 37.88 Common practicedocumentationThis member stands for a contingent liability for taxes. [Refer: Classes of contingent liabilities [domain]]ifrs-fullTaxEffectFromChangeInTaxRateMonetary duration, debitlabelTax effect from change in tax rateIAS 12.81 c (i) Disclosure, Effective 2027-01-01 IFRS 19.194 c (i) DisclosuredocumentationThe 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 changes in the tax rate. [Refer: Accounting profit]ifrs-fullTaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossMonetary duration, debitlabelTax effect of expense not deductible in determining taxable profit (tax loss)IAS 12.81 c (i) Disclosure, Effective 2027-01-01 IFRS 19.194 c (i) DisclosuredocumentationThe 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). [Refer: Accounting profit]ifrs-fullTaxEffectOfForeignTaxRatesMonetary duration, debitlabelTax effect of foreign tax ratesIAS 12.81 c (i) Disclosure, Effective 2027-01-01 IFRS 19.194 c (i) DisclosuredocumentationThe 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 foreign tax rates. [Refer: Accounting profit] ifrs-fullTaxEffectOfImpairmentOfGoodwillMonetary duration, debitlabelTax effect of impairment of goodwillIAS 12.81 c (i) Common practicedocumentationThe amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill]ifrs-fullTaxEffectOfRevenuesExemptFromTaxation2011(Monetary) duration, creditlabelTax effect of revenues exempt from taxationIAS 12.81 c (i) Disclosure, Effective 2027-01-01 IFRS 19.194 c (i) DisclosurenegatedLabelTax effect of revenues exempt from taxationdocumentationThe 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. [Refer: Accounting profit]ifrs-fullTaxEffectOfTaxLossesMonetary duration, debitlabelTax effect of tax lossesIAS 12.81 c (i) Disclosure, Effective 2027-01-01 IFRS 19.194 c (i) DisclosuredocumentationThe 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 tax losses. [Refer: Accounting profit]ifrs-fullTaxExpenseIncomeAtApplicableTaxRateMonetary duration, debitlabelTax expense (income) at applicable tax rateIAS 12.81 c (i) Disclosure, Effective 2027-01-01 IFRS 19.194 c (i) DisclosuredocumentationThe product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]

ifrs-fullTaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLossMonetary duration, debitlabel IAS1Tax expense (income) relating to changes in accounting policies and errors included in profit or lossIAS 12.80 h Example, Effective 2027-01-01 IFRS 19.193 h Examplelabel IFRS18Tax expense (income) relating to changes in accounting policies and errors included in profit or loss, income taxesdocumentation IAS1The amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with IAS 8, because they cannot be accounted for retrospectively.documentation IFRS18The amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with IAS 8, because they cannot be accounted for retrospectively, in the income taxes category in the statement of profit or loss.ifrs-fullTaxExpenseOfDiscontinuedOperationAbstractlabelTax expense (income) of discontinued operation [abstract]ifrs-fullTaxExpenseOtherThanIncomeTaxExpenseMonetary duration, debitlabel IAS1Tax expense other than income tax expense IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Tax expense other than income tax expense, operatingdocumentation IAS1The amount of tax expense exclusive of income tax expense.documentation IFRS18The amount of tax expense exclusive of income tax expense, in the operating category in the statement of profit or loss. ifrs-fullTaxExpenseRelatingToGainLossOnDiscontinuanceMonetary duration, debitlabel IAS1Tax expense (income) relating to gain (loss) on discontinuanceIAS 12.81 h (i) Disclosure, IFRS 5.33 b (iv) Disclosurelabel IFRS18Tax expense (income) relating to gain (loss) on discontinuance, discontinued operationsdocumentation IAS1The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]]documentation IFRS18The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued, in the discontinued operations category in the statement of profit or loss. [Refer: Discontinued operations [member]]ifrs-fullTaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperationsMonetary duration, debitlabel IAS1Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operationsIAS 12.81 h (ii) Disclosure, IFRS 5.33 b (ii) Disclosurelabel IFRS18Tax expense (income) relating to profit (loss) of discontinued operations, discontinued operationsdocumentation IAS1The tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]documentation IFRS18The tax expense (income) relating to the profit (loss) of discontinued operations, in the discontinued operations category in the statement of profit or loss. [Refer: Discontinued operations [member]; Profit (loss)]

ifrs-fullTaxRateEffectFromChangeInTaxRatePercent durationlabelTax rate effect from change in tax rateIAS 12.81 c (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 c (ii) DisclosuredocumentationThe tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate]ifrs-fullTaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriodsPercent durationlabelTax rate effect of adjustments for current tax of prior periodsIAS 12.81 c (ii) Common practicedocumentation IAS1Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods]documentation IFRS18Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods, income taxes]ifrs-fullTaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPercent durationlabelTax rate effect of expense not deductible in determining taxable profit (tax loss)IAS 12.81 c (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 c (ii) DisclosuredocumentationThe tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate]ifrs-fullTaxRateEffectOfForeignTaxRatesPercent durationlabelTax rate effect of foreign tax ratesIAS 12.81 c (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 c (ii) DisclosuredocumentationThe tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate] ifrs-fullTaxRateEffectOfImpairmentOfGoodwillPercent durationlabelTax rate effect of impairment of goodwillIAS 12.81 c (ii) Common practicedocumentationTax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill. [Refer: Average effective tax rate; Applicable tax rate; Goodwill]ifrs-fullTaxRateEffectOfRevenuesExemptFromTaxation(Percent) durationlabelTax rate effect of revenues exempt from taxationIAS 12.81 c (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 c (ii) DisclosurenegatedLabelTax rate effect of revenues exempt from taxationdocumentationThe tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation. [Refer: Average effective tax rate; Applicable tax rate]ifrs-fullTaxRateEffectOfTaxLossesPercent durationlabelTax rate effect of tax lossesIAS 12.81 c (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 c (ii) DisclosuredocumentationThe tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses. [Refer: Average effective tax rate; Applicable tax rate]ifrs-fullTechnologybasedIntangibleAssetsMemberMemberlabelTechnology-based intangible assets [member]IAS 38.119 Common practicedocumentationThis member stands for a class of intangible assets representing assets based on technology. Such assets may include patented and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill]

ifrs-fullTechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDateMonetary instant, debitlabelTechnology-based intangible assets recognised as of acquisition dateIFRS 3.B64 i Common practicedocumentationThe amount recognised as of the acquisition date for technology-based intangible assets acquired in a business combination. [Refer: Technology-based intangible assets [member]; Total for all business combinations [member]]ifrs-fullTemporaryDifferenceMemberMemberlabelTemporary differences [member]IAS 12.81 g Disclosure, Effective 2027-01-01 IFRS 19.194 f DisclosuredocumentationThis 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]] ifrs-fullTemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVenturesMonetary instantlabelTemporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognisedIAS 12.81 f DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentationThe aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Total for all associates [member]; Total for all subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries reported in separate financial statements]ifrs-fullTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxisAxislabelTemporary difference, unused tax losses and unused tax credits [axis]IAS 12.81 g Disclosure, Effective 2027-01-01 IFRS 19.194 f DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomainDomain [default]labelTemporary difference, unused tax losses and unused tax credits [domain]IAS 12.81 g Disclosure, Effective 2027-01-01 IFRS 19.194 f DisclosuredocumentationThis 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]]

ifrs-fullTerminationBenefitsExpenseMonetary duration, debitlabel IAS1Termination benefits expenseIAS 19.171 Common practicelabel IFRS18Termination benefits expense, operatingdocumentation IAS1The amount of expense in relation to termination benefits. Termination benefits are 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. [Refer: Employee benefits expense]documentation IFRS18The amount of expense in relation to termination benefits, in the operating category in the statement of profit or loss. Termination benefits are 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. [Refer: Employee benefits expenses, operating]ifrs-fullThreeYearsBeforeReportingYearMemberMemberlabelThree years before reporting year [member]IFRS 17.130 DisclosuredocumentationThis member stands for a year that ended three years before the end of the reporting year.ifrs-fullTimeandmaterialsContractsMemberMemberlabelTime-and-materials contracts [member]IFRS 15.B89 d Example, Effective 2027-01-01 IFRS 19.103 d ExampledocumentationThis member stands for time-and-materials contracts with customers. ifrs-fullTimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibitionTextlabelDescription of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibitionIFRIC 2.13 DisclosuredocumentationThe description of the timing of, and the reason for, the transfer between financial liabilities and the equity attributable to a change in the redemption prohibition.ifrs-fullTimingOfTransferOfGoodsOrServicesAxisAxislabelTiming of transfer of goods or services [axis]IFRS 15.B89 f Example, Effective 2027-01-01 IFRS 19.103 f ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullTimingOfTransferOfGoodsOrServicesDomainDomain [default]labelTiming of transfer of goods or services [domain]IFRS 15.B89 f Example, Effective 2027-01-01 IFRS 19.103 f ExampledocumentationThis member stands for all timings of the transfer of goods or services in contracts with customers. It also represents the standard value for the 'Timing of transfer of goods or services' axis if no other member is used.ifrs-fullTitleOfInitiallyAppliedIFRSTextlabelTitle of initially applied IFRSIAS 8.28 a Disclosure, Effective 2027-01-01 IFRS 19.178 a Disclosuredocumentation IAS1The title of an initially applied IFRS. [Refer: IFRSs [member]]documentation IFRS18The title of an initially applied IFRS Accounting Standard. [Refer: IFRSs [member]]ifrs-fullTitleOfNewIFRSTextlabelTitle of new IFRSIAS 8.31 a Example, Effective 2027-01-01 IFRS 19.181 a Exampledocumentation IAS1The title of a new IFRS that has been issued but is not yet effective.documentation IFRS18The title of a new IFRS Accounting Standard that has been issued but is not yet effective.

ifrs-fullTopOfRangeMemberMemberlabelTop of range [member]IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, Effective 2027-01-01 IFRS 19.168 b (iii) DisclosuredocumentationThis member stands for top of a range.ifrs-fullTotalForAllForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyMemberMemberlabelTotal for all foreign operations whose functional currency is not exchangeable into presentation currency [member]Effective 2027-01-01 IFRS 19.224 b Disclosure, IAS 21.A20 b DisclosuredocumentationThis member stands for the total for all foreign operations whose functional currency is not exchangeable into the presentation currency, or the when presentation currency is not exchangeable into a foreign operation’s functional currency.ifrs-fullTotalOrSubtotalListedInIFRSAccountingStandardsAbstractlabel IFRS18Total or subtotal listed in IFRS Accounting Standards [abstract]ifrs-fullTradeAndOtherCurrentPayablesMonetary instant, creditlabelTrade and other current payables IAS 1 Expiry date 2027-01-01 IAS 1.54 k Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 m Disclosure totalLabelTotal trade and other current payablesdocumentationThe amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]ifrs-fullTradeAndOtherCurrentPayablesAbstractlabelTrade and other current payables [abstract] ifrs-fullTradeAndOtherCurrentPayablesToRelatedPartiesMonetary instant, creditlabelCurrent payables to related parties IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties]ifrs-fullTradeAndOtherCurrentPayablesToTradeSuppliersMonetary instant, creditlabelCurrent trade payables IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.70 Example IFRS18 Effective 2027-01-01 IFRS 18.B96 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables]ifrs-fullTradeAndOtherCurrentReceivablesMonetary instant, debitlabelTrade and other current receivables IAS 1 Effective 2027-01-01 IFRS 19.B9 b Disclosure, Expiry date 2027-01-01 IAS 1.54 h Disclosure, Expiry date 2027-01-01 IAS 1.78 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 j Disclosure, Effective 2027-01-01 IFRS 18.B111 b Disclosure totalLabelTotal trade and other current receivablesdocumentationThe amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] ifrs-fullTradeAndOtherCurrentReceivablesAbstractlabelTrade and other current receivables [abstract]ifrs-fullTradeAndOtherCurrentReceivablesDueFromRelatedPartiesMonetary instant, debitlabelCurrent receivables due from related parties

IAS 1 Effective 2027-01-01 IFRS 19.B9 b Example, Expiry date 2027-01-01 IAS 1.78 b Example IFRS18 Effective 2027-01-01 IFRS 18.B111 b Example documentationThe amount of current receivables due from related parties. [Refer: Total for all related parties [member]]ifrs-fullTradeAndOtherPayablesMonetary instant, creditlabelTrade and other payables IAS 1 Expiry date 2027-01-01 IAS 1.54 k Disclosure IFRS18 Effective 2027-01-01 IFRS 18.103 m Disclosure totalLabelTotal trade and other payablesdocumentationThe amount of trade payables and other payables. [Refer: Trade payables; Other payables]ifrs-fullTradeAndOtherPayablesAbstractlabelTrade and other payables [abstract]ifrs-fullTradeAndOtherPayablesRecognisedAsOfAcquisitionDate(Monetary) instant, creditlabelTrade and other payables recognised as of acquisition dateIFRS 3.B64 i Common practicenegatedLabelTrade and other payables recognised as of acquisition datedocumentationThe amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Total for all business combinations [member]] ifrs-fullTradeAndOtherPayablesToRelatedPartiesMonetary instant, creditlabelPayables to related parties IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of payables due to related parties. [Refer: Total for all related parties [member]]ifrs-fullTradeAndOtherPayablesToTradeSuppliersMonetary instant, creditlabelTrade payables IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of payment due to suppliers for goods and services used in the entity's business.ifrs-fullTradeAndOtherPayablesUndiscountedCashFlowsMonetary instant, creditlabelTrade and other payables, undiscounted cash flowsIFRS 7.B11D Example, IFRS 7.IG31A ExampledocumentationThe amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables]ifrs-fullTradeAndOtherReceivablesMonetary instant, debitlabelTrade and other receivables IAS 1 Effective 2027-01-01 IFRS 19.B9 b Disclosure, Expiry date 2027-01-01 IAS 1.54 h Disclosure, Expiry date 2027-01-01 IAS 1.78 b Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B111 b Disclosure, Effective 2027-01-01 IFRS 18.103 j Disclosure totalLabelTotal trade and other receivablesdocumentationThe amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables] ifrs-fullTradeAndOtherReceivablesAbstractlabelTrade and other receivables [abstract]ifrs-fullTradeAndOtherReceivablesDueFromRelatedPartiesMonetary instant, debitlabelReceivables due from related parties IAS 1 Expiry date 2027-01-01 IAS 1.78 b Example, Effective 2027-01-01 IFRS 19.B9 b Example IFRS18 Effective 2027-01-01 IFRS 18.B111 b Example documentationThe amount of receivables due from related parties. [Refer: Total for all related parties [member]]ifrs-fullTradeReceivablesMonetary instant, debitlabelTrade receivables

IAS 1 Expiry date 2027-01-01 IAS 1.78 b Example, Effective 2027-01-01 IFRS 19.B9 b Example IFRS18 Effective 2027-01-01 IFRS 18.B111 b Example documentationThe amount due from customers for goods and services sold. ifrs-fullTradeReceivablesMemberMemberlabelTrade receivables [member] IAS 1 IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, Effective 2027-01-01 IFRS 19.66 b (iii) Disclosure, Effective 2027-01-01 IFRS 19.71 b (iii) Disclosure, Expiry date 2027-01-01 IAS 1.112 c Common practice, IFRS 7.35N Example IFRS18 IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, , Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 19.66 b (iii) Disclosure, Effective 2027-01-01 IFRS 19.71 b (iii) Disclosure documentationThis member stands for trade receivables. [Refer: Trade receivables]ifrs-fullTradingEquitySecuritiesMemberMemberlabelTrading equity securities [member]IFRS 13.94 Example, IFRS 13.IE60 ExampledocumentationThis member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. ifrs-fullTradingIncomeExpenseMonetary duration, creditlabel IAS1Trading income (expense) IAS 1 Expiry date 2027-01-01 IAS 1.85 Common practice IFRS18 Effective 2027-01-01 IFRS 18.IE13 Example totalLabel IAS1Total trading income (expense)label IFRS18Trading income (expense), operatingtotalLabel IFRS18Total trading income (expense), operatingdocumentation IAS1The amount of income (expense) relating to trading assets and liabilities.documentation IFRS18The amount of income (expense) relating to trading assets and liabilities, in the operating category in the statement of profit or loss.ifrs-fullTradingIncomeExpenseAbstractlabelTrading income (expense) [abstract]ifrs-fullTradingIncomeExpenseOnDebtInstrumentsMonetary duration, creditlabel IAS1Trading income (expense) on debt instruments IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Trading income (expense) on debt instruments, operatingdocumentation IAS1The amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)]documentation IFRS18The amount of trading income (expense) relating to debt instruments, in the operating category in the statement of profit or loss. [Refer: Debt instruments held; Trading income (expense), operating] ifrs-fullTradingIncomeExpenseOnDerivativeFinancialInstrumentsMonetary duration, creditlabel IAS1Trading income (expense) on derivative financial instruments IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice

label IFRS18Trading income (expense) on derivative financial instruments, operatingdocumentation IAS1The amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)]documentation IFRS18The amount of trading income (expense) relating to derivative financial instruments, in the operating category in the statement of profit or loss. [Refer: Derivatives [member]; Trading income (expense), operating]ifrs-fullTradingIncomeExpenseOnEquityInstrumentsMonetary duration, creditlabel IAS1Trading income (expense) on equity instruments IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice label IFRS18Trading income (expense) on equity instruments, operatingdocumentation IAS1The amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)]documentation IFRS18The amount of trading income (expense) relating to equity instruments, in the operating category in the statement of profit or loss. [Refer: Equity instruments held; Trading income (expense), operating] ifrs-fullTradingIncomeExpenseOnForeignExchangeContractsMonetary duration, creditlabel IAS1Trading income (expense) on foreign exchange contracts IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Trading income (expense) on foreign exchange contracts, operatingdocumentation IAS1The amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)]documentation IFRS18The amount of trading income (expense) relating to foreign exchange contracts, in the operating category in the statement of profit or loss. [Refer: Trading income (expense), operating]ifrs-fullTradingSecuritiesMemberMemberlabelTrading securities [member]IFRS 7.6 Example, IFRS 7.IG40B ExampledocumentationThis member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Classes of financial instruments [domain]]ifrs-fullTransactionPriceAllocatedToRemainingPerformanceObligationsMonetary instant, creditlabelTransaction price allocated to remaining performance obligationsIFRS 15.120 a Disclosure, Effective 2027-01-01 IFRS 19.108 a DisclosuredocumentationThe amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [domain]]

ifrs-fullTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxisAxislabelTransactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]IFRS 3.B64 l DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationDomainDomain [default]labelTransactions recognised separately from acquisition of assets and assumption of liabilities in business combination [domain]IFRS 3.B64 l DisclosuredocumentationThis member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in business combinations. It also represents the standard value for the 'Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination' axis if no other member is used. [Refer: Total for all business combinations [member]]ifrs-fullTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibitionMonetary durationlabelTransfer between financial liabilities and equity attributable to change in redemption prohibitionIFRIC 2.13 DisclosuredocumentationThe amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition.ifrs-fullTransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentPropertyMonetary duration, debitlabelTransfer from investment property under construction or development, investment propertyIAS 40.76 Common practice, IAS 40.79 d Common practicedocumentationThe amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property] ifrs-fullTransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentPropertyMonetary duration, debitlabelTransfer from (to) inventories and owner-occupied property, investment propertyIAS 40.76 f Disclosure, IAS 40.79 d (vii) Disclosure, Effective 2027-01-01 IFRS 19.269 e Disclosure, Effective 2027-01-01 IFRS 19.271 d (vi) DisclosuredocumentationThe amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property]ifrs-fullTransfersFromToOtherRetirementBenefitPlansMonetary duration, creditlabelTransfers from (to) other retirement benefit plansIAS 26.35 b (x) DisclosuredocumentationThe increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan]ifrs-fullTransfersIntoLevel3OfFairValueHierarchyAssetsMonetary duration, debitlabelTransfers into Level 3 of fair value hierarchy, assetsIFRS 13.93 e (iv) DisclosuredocumentationThe amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]ifrs-fullTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentsMonetary duration, creditlabelTransfers into Level 3 of fair value hierarchy, entity's own equity instrumentsIFRS 13.93 e (iv) DisclosuredocumentationThe amount of transfers of the entity's own equity instruments into Level 3 of the fair value hierarchy. [Refer: Classes of entity's own equity instruments [domain]; Level 3 of fair value hierarchy [member]]

ifrs-fullTransfersIntoLevel3OfFairValueHierarchyLiabilitiesMonetary duration, creditlabelTransfers into Level 3 of fair value hierarchy, liabilitiesIFRS 13.93 e (iv) DisclosuredocumentationThe amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]ifrs-fullTransfersOfCumulativeGainLossWithinEquityMonetary durationlabelTransfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive incomeIFRS 7.10 c DisclosuredocumentationThe amount of transfers within equity of the cumulative gain (loss) on financial liabilities designated as at fair value through profit or loss for which changes in the liability's credit risk are presented in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss]ifrs-fullTransfersOfCumulativeGainLossWithinEquityWhenInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAreDerecognisedDuringPeriodMonetary duration, creditlabelTransfers of cumulative gain (loss) within equity when investments in equity instruments designated at fair value through other comprehensive income are derecognised during periodEffective 2026-01-01 IFRS 7.11B d DisclosuredocumentationThe amount of transfers of the cumulative gain or loss within equity when investments in equity instruments designated at fair value through other comprehensive income are derecognised during the period. ifrs-fullTransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactionsMonetary durationlabelTransfers of research and development from entity, related party transactionsIAS 24.21 e Example, Effective 2027-01-01 IFRS 19.234 e ExamplecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of transfers of research and development from the entity in related party transactions. [Refer: Total for all related parties [member]]

ifrs-fullTransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactionsMonetary durationlabelTransfers of research and development to entity, related party transactionsIAS 24.21 e Example, Effective 2027-01-01 IFRS 19.234 e ExamplecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of transfers of research and development to the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-fullTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssetsMonetary durationlabelTransfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting periodIFRS 13.93 c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-fullTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstrumentsMonetary durationlabelTransfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments held at end of reporting periodIFRS 13.93 c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity's own equity instruments held at the end of the reporting period. [Refer: Classes of entity's own equity instruments [domain]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-fullTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilitiesMonetary durationlabelTransfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting periodIFRS 13.93 c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-fullTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssetsMonetary durationlabelTransfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting periodIFRS 13.93 c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-fullTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstrumentsMonetary durationlabelTransfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments held at end of reporting periodIFRS 13.93 c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of any transfers out of Level 2 and into Level 1 of the fair value hierarchy of the entity's own equity instruments held at the end of the reporting period. [Refer: Classes of entity's own equity instruments [domain]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-fullTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilitiesMonetary durationlabelTransfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting periodIFRS 13.93 c DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-fullTransfersOutOfLevel3OfFairValueHierarchyAssets(Monetary) duration, creditlabelTransfers out of Level 3 of fair value hierarchy, assetsIFRS 13.93 e (iv) DisclosurenegatedLabelTransfers out of Level 3 of fair value hierarchy, assetsdocumentationThe amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]ifrs-fullTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments(Monetary) duration, debitlabelTransfers out of Level 3 of fair value hierarchy, entity's own equity instrumentsIFRS 13.93 e (iv) DisclosurenegatedLabelTransfers out of Level 3 of fair value hierarchy, entity's own equity instrumentsdocumentationThe amount of transfers of the entity's own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Classes of entity's own equity instruments [domain]; Level 3 of fair value hierarchy [member]]ifrs-fullTransfersOutOfLevel3OfFairValueHierarchyLiabilities(Monetary) duration, debitlabelTransfers out of Level 3 of fair value hierarchy, liabilitiesIFRS 13.93 e (iv) DisclosurenegatedLabelTransfers out of Level 3 of fair value hierarchy, liabilitiesdocumentationThe amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

ifrs-fullTransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactionsMonetary durationlabelTransfers under finance agreements from entity, related party transactionsIAS 24.21 g Example, Effective 2027-01-01 IFRS 19.234 g ExamplecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Total for all related parties [member]] ifrs-fullTransfersUnderFinanceAgreementsToEntityRelatedPartyTransactionsMonetary durationlabelTransfers under finance agreements to entity, related party transactionsIAS 24.21 g Example, Effective 2027-01-01 IFRS 19.234 g ExamplecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Total for all related parties [member]]

ifrs-fullTransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactionsMonetary durationlabelTransfers under licence agreements from entity, related party transactionsIAS 24.21 f Example, Effective 2027-01-01 IFRS 19.234 f ExamplecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of transfers under licence agreements from the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-fullTransfersUnderLicenseAgreementsToEntityRelatedPartyTransactionsMonetary durationlabelTransfers under licence agreements to entity, related party transactionsIAS 24.21 f Example, Effective 2027-01-01 IFRS 19.234 f ExamplecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of transfers under licence agreements to the entity in related party transactions. [Refer: Total for all related parties [member]]

ifrs-fullTransportationExpenseMonetary duration, debitlabel IAS1Transportation expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Transportation expense, operatingdocumentation IAS1The amount of expense arising from transportation services.documentation IFRS18The amount of expense arising from transportation services, in the operating category in the statement of profit or loss.ifrs-fullTravelExpenseMonetary duration, debitlabel IAS1Travel expense IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Travel expense, operatingdocumentation IAS1The amount of expense arising from travel.documentation IFRS18The amount of expense arising from travel, in the operating category in the statement of profit or loss.ifrs-fullTreasuryShares(Monetary) instant, debitlabelTreasury shares IAS 1 IAS 32.34 Disclosure, Effective 2027-01-01 IFRS 19.B9 f Example, Expiry date 2027-01-01 IAS 1.78 e Example IFRS18 IAS 32.34 Disclosure, Effective 2027-01-01 IFRS 18.B111 f Example negatedLabelTreasury sharesdocumentationAn entity’s own equity instruments, held by the entity or other members of the consolidated group. ifrs-fullTreasurySharesMemberMemberlabelTreasury shares [member] IAS 1 Expiry date 2027-01-01 IAS 1.106 Disclosure IFRS18 Effective 2027-01-01 IFRS 18.107 Disclosure documentationThis member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.ifrs-fullTwelvemonthExpectedCreditLossesMemberMemberlabel12-month expected credit losses [member]IFRS 7.35H a Disclosure, IFRS 7.35M a Disclosure, Effective 2027-01-01 IFRS 19.66 a Disclosure, Effective 2027-01-01 IFRS 19.71 a DisclosuredocumentationThis member stands for the portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. [Refer: Type of measurement of expected credit losses [domain]; Lifetime expected credit losses [member]]ifrs-fullTwoYearsBeforeReportingYearMemberMemberlabelTwo years before reporting year [member]IFRS 17.130 DisclosuredocumentationThis member stands for a year that ended two years before the end of the reporting year.ifrs-fullTypeOfMeasurementOfExpectedCreditLossesAxisAxislabelType of measurement of expected credit losses [axis]IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.71 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullTypeOfMeasurementOfExpectedCreditLossesDomainDomain [default]labelType of measurement of expected credit losses [domain]IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.71 DisclosuredocumentationThis member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the 'Type of measurement of expected credit losses' axis if no other member is used.ifrs-fullTypesOfAntidilutiveInstrumentsAxisAxislabelTypes of antidilutive instruments [axis]IAS 33.70 c DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullTypesOfAntidilutiveInstrumentsDomainDomain [default]labelTypes of antidilutive instruments [domain]IAS 33.70 c DisclosuredocumentationThis member stands for antidilutive instruments. Instruments are antidilutive when their conversion to ordinary shares would increase earnings per share or decrease loss per share from continuing operations. The calculation of diluted earnings per share does not assume conversion, exercise, or other issue of potential ordinary shares that would have an antidilutive effect on earnings per share. It also represents the standard value for the Types of antidilutive instruments axis if no other member is used.ifrs-fullTypesOfContractsAxisAxislabelTypes of contracts [axis]IFRS 15.B89 d Example, IFRS 17.96 a Example, Effective 2027-01-01 IFRS 19.103 d ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-fullTypesOfContractsDomainDomain [default]labelTypes of contracts [domain]IFRS 15.B89 d Example, IFRS 17.96 a Example, Effective 2027-01-01 IFRS 19.103 d ExampledocumentationThis member stands for all types of contracts with customers. It also represents the standard value for the 'Types of contracts' axis if no other member is used.ifrs-fullTypesOfCustomersAxisAxislabelTypes of customers [axis]IFRS 15.B89 c Example, Effective 2027-01-01 IFRS 19.103 c ExampledocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullTypesOfCustomersDomainDomain [default]labelTypes of customers [domain]IFRS 15.B89 c Example, Effective 2027-01-01 IFRS 19.103 c ExampledocumentationThis member stands for all types of customers. It also represents the standard value for the 'Types of customers' axis if no other member is used.ifrs-fullTypesOfFinancialAssetsAxisAxislabelTypes of financial assets [axis]IFRS 7.B51 Disclosure, IFRS 7.B52 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullTypesOfFinancialAssetsDomainDomain [default]labelTypes of financial assets [domain]IFRS 7.B51 Disclosure, IFRS 7.B52 DisclosuredocumentationThis member stands for aggregated types of financial assets. It also represents the standard value for the 'Types of financial assets' axis if no other member is used. [Refer: Financial assets]ifrs-fullTypesOfFinancialLiabilitiesAxisAxislabelTypes of financial liabilities [axis]IFRS 7.B51 Disclosure, IFRS 7.B52 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullTypesOfFinancialLiabilitiesDomainDomain [default]labelTypes of financial liabilities [domain]IFRS 7.B51 Disclosure, IFRS 7.B52 DisclosuredocumentationThis member stands for aggregated types of financial liabilities. It also represents the standard value for the 'Types of financial liabilities' axis if no other member is used. [Refer: Financial assets]ifrs-fullTypesOfHedgesAxisAxislabelTypes of hedges [axis]IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, Effective 2027-01-01 IFRS 19.60 Disclosure, Effective 2027-01-01 IFRS 19.61 Disclosure, Effective 2027-01-01 IFRS 19.62 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullTypesOfHedgesDomainDomain [default]labelTypes of hedges [domain]IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, Effective 2027-01-01 IFRS 19.60 Disclosure, Effective 2027-01-01 IFRS 19.61 Disclosure, Effective 2027-01-01 IFRS 19.62 DisclosuredocumentationThis member stands for all types of hedges. It also represents the standard value for the 'Types of hedges' axis if no other member is used.ifrs-fullTypesOfInterestRatesAxisAxislabelTypes of interest rates [axis]IFRS 7.39 Common practicedocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-fullTypesOfInterestRatesDomainDomain [default]labelTypes of interest rates [domain]IFRS 7.39 Common practicedocumentationThis member stands for all types of interest rates. It also represents the standard value for the 'Types of interest rates' axis if no other member is used. [Refer: Interest rate risk [member]]ifrs-fullTypesOfInvestmentPropertyAxisAxislabelTypes of investment property [axis] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullTypesOfInvestmentPropertyDomainDomain [default]labelTypes of investment property [domain] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for the standard value for the 'Types of investment property' axis if no other member is used.ifrs-fullTypesOfNoncurrentLiabilitiesWithCovenantsAxisAxislabelTypes of non-current liabilities with covenants [axis] IAS 1 Effective 2027-01-01 IFRS 19.B8 Disclosure, Expiry date 2027-01-01 IAS 1.76ZA Disclosure IFRS18 Effective 2027-01-01 IFRS 19.137 Disclosure, Effective 2027-01-01 IFRS 18.B106 Disclosure documentation IAS1The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. This axis shall be used to represent separately disclosed non-current liabilities or groups of non-current liabilities with covenants in the scope of IAS 1.76ZA.documentation IFRS18The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. This axis shall be used to represent separately disclosed non-current liabilities or groups of non-current liabilities with covenants in the scope of IFRS 18.B106. ifrs-fullTypesOfNoncurrentLiabilitiesWithCovenantsDomainDomain [default]labelTypes of non-current liabilities with covenants [domain] IAS 1 Effective 2027-01-01 IFRS 19.B8 Disclosure, Expiry date 2027-01-01 IAS 1.76ZA Disclosure IFRS18 Effective 2027-01-01 IFRS 19.137 Disclosure, Effective 2027-01-01 IFRS 18.B106 Disclosure documentationThis member stands for the total non-current liabilities with covenants for which the entity’s right to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period. It also represents the standard value for the Types of non-current liabilities with covenants axis if no other member is used.ifrs-fullTypesOfRateregulatedActivitiesAxisAxislabelTypes of rate-regulated activities [axis]IFRS 14.30 Disclosure, IFRS 14.33 Disclosure, Effective 2027-01-01 IFRS 19.98 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullTypesOfRateregulatedActivitiesDomainDomain [default]labelTypes of rate-regulated activities [domain]IFRS 14.30 Disclosure, IFRS 14.33 Disclosure, Effective 2027-01-01 IFRS 19.98 DisclosuredocumentationThis member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for the 'Types of rate-regulated activities' axis if no other member is used.

ifrs-fullTypesOfRisksAxisAxislabelTypes of risks [axis] IAS 1 IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, IFRS 7.34 Disclosure, Effective 2027-01-01 IFRS 19.223 f Disclosure, IAS 21.A19 f Disclosure, IFRS 17.127 Disclosure IFRS18 IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, IFRS 7.34 Disclosure, , Effective 2027-01-01 IFRS 19.223 f Disclosure, IAS 21.A19 f Disclosure documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullTypesOfRisksDomainDomain [default]labelTypes of risks [domain] IAS 1 IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, IFRS 7.34 Disclosure, Effective 2027-01-01 IFRS 19.223 f Disclosure, IAS 21.A19 f Disclosure, IFRS 17.128 a Disclosure IFRS18 IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, Effective 2027-01-01 IFRS 19.223 f Disclosure, IAS 21.A19 f Disclosure, IFRS 7.34 Disclosure documentationThis 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.ifrs-fullTypesOfSharebasedPaymentArrangementsAxisAxislabelTypes of share-based payment arrangements [axis]IFRS 2.45 Disclosure, Effective 2027-01-01 IFRS 19.31 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullTypesOfSharebasedPaymentArrangementsDomainDomain [default]labelTypes of share-based payment arrangements [domain]IFRS 2.45 Disclosure, Effective 2027-01-01 IFRS 19.31 DisclosuredocumentationThis 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. ifrs-fullUMTSLicencesMemberMemberlabelUMTS licences [member]IAS 38.119 Common practicedocumentationThis member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]ifrs-fullUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasisTrue/FalselabelUnadjusted comparative information has been prepared on different basisIAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates (true false) whether the unadjusted comparative information in the financial statements has been prepared on a different basis.ifrs-fullUnallocatedAmountsMemberMemberlabelUnallocated amounts [member]IFRS 8.28 Example, IFRS 8.IG4 ExampledocumentationThis member stands for items that have not been allocated to operating segments.ifrs-fullUnallocatedGoodwillMonetary instant, debitlabelUnallocated goodwillIAS 36.133 Disclosure, Effective 2027-01-01 IFRS 19.253 DisclosuredocumentationThe amount of goodwill acquired in a business combination that has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Total for all cash-generating units [member]; Total for all business combinations [member]]ifrs-fullUnconsolidatedStructuredEntitiesAxisAxislabelUnconsolidated structured entities [axis]IFRS 12.B4 e Disclosure, Effective 2027-01-01 IFRS 19.75 d DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-fullUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxisAxislabelUnconsolidated structured entities controlled by investment entity [axis]IFRS 12.19F Disclosure, Effective 2027-01-01 IFRS 19.87 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullUnconsolidatedStructuredEntitiesControlledByInvestmentEntityDomainDomain [default]labelUnconsolidated structured entities controlled by investment entity [domain]IFRS 12.19F Disclosure, Effective 2027-01-01 IFRS 19.87 DisclosuredocumentationThis member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the 'Unconsolidated structured entities controlled by investment entity' axis if no other member is used. [Refer: Disclosure of investment entities [text block]; Total for all unconsolidated structured entities [member]]ifrs-fullUnconsolidatedStructuredEntitiesDomainDomain [default]labelUnconsolidated structured entities [domain]IFRS 12.B4 e Disclosure, Effective 2027-01-01 IFRS 19.75 d DisclosuredocumentationThis member stands for the standard value for the 'Unconsolidated structured entities' axis if no other member is used.ifrs-fullUnconsolidatedStructuredEntitiesMemberMemberlabelTotal for all unconsolidated structured entities [member]IFRS 12.B4 e Disclosure, Effective 2027-01-01 IFRS 19.75 d DisclosuredocumentationThis member stands for unconsolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]] ifrs-fullUnconsolidatedSubsidiariesAxisAxislabelUnconsolidated subsidiaries [axis]IFRS 12.19B DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullUnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMemberMemberlabelUnconsolidated subsidiaries controlled by subsidiaries of investment entity [member]IFRS 12.19C DisclosuredocumentationThis member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]ifrs-fullUnconsolidatedSubsidiariesDomainDomain [default]labelUnconsolidated subsidiaries [domain]IFRS 12.19B DisclosuredocumentationThis member stands for the standard value for the 'Unconsolidated subsidiaries' axis if no other member is used.ifrs-fullUnconsolidatedSubsidiariesMemberMemberlabelUnconsolidated subsidiaries [member]IFRS 12.19B DisclosuredocumentationThis member stands for unconsolidated subsidiaries. [Refer: Total for all subsidiaries [member]]ifrs-fullUnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMemberMemberlabelUnconsolidated subsidiaries that investment entity controls directly [member]IFRS 12.19B DisclosuredocumentationThis member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]

ifrs-fullUndatedSubordinatedLiabilitiesMonetary instant, creditlabelUndated subordinated liabilities IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities]ifrs-fullUnderlyingEquityInstrumentAndDepositaryReceiptsAxisAxislabelUnderlying equity instrument and depositary receipts [axis] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullUnderlyingEquityInstrumentAndDepositaryReceiptsDomainDomain [default]labelUnderlying equity instrument and depositary receipts [domain] IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThis member stands for the standard value for the Underlying equity instrument and depositary receipts axis if no other member is used.ifrs-fullUndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssetsMonetary instant, creditlabelUndiscounted cash outflow required to repurchase derecognised financial assetsIFRS 7.42E d DisclosuredocumentationThe undiscounted cash outflows that would, or may be, required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets] ifrs-fullUndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognisedMonetary duration, creditlabelUndiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognisedIFRS 7.35H c Disclosure, Effective 2027-01-01 IFRS 19.66 c DisclosuredocumentationThe amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period as purchased or originated credit-impaired.ifrs-fullUndiscountedFinanceLeasePaymentsToBeReceivedMonetary instant, debitlabelUndiscounted finance lease payments to be receivedIFRS 16.94 Disclosure, Effective 2027-01-01 IFRS 19.122 a DisclosuredocumentationThe amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.ifrs-fullUndiscountedOperatingLeasePaymentsToBeReceivedMonetary instant, debitlabelUndiscounted operating lease payments to be receivedIFRS 16.97 Disclosure, Effective 2027-01-01 IFRS 19.124 DisclosuredocumentationThe amount of undiscounted operating lease payments to be received. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.ifrs-fullUndrawnBorrowingFacilitiesMonetary instant, creditlabelUndrawn borrowing facilitiesIAS 7.50 a ExampledocumentationThe amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments]

ifrs-fullUnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable(Monetary) instant, creditlabelUnearned finance income relating to finance lease payments receivableIFRS 16.94 Disclosure, Effective 2027-01-01 IFRS 19.122 b DisclosurenegatedLabelUnearned finance income relating to finance lease payments receivabledocumentation IAS1The amount of unearned finance income relating to the finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Finance income]documentation IFRS18The amount of unearned finance income relating to the finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.ifrs-fullUnitsOfProductionMethodMemberMemberlabelUnits of production method [member]IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure, Effective 2027-01-01 IFRS 19.200 b Disclosure, Effective 2027-01-01 IFRS 19.263 b Disclosure, Effective 2027-01-01 IFRS 19.271 a Disclosure, Effective 2027-01-01 IFRS 19.274 c DisclosuredocumentationThis member stands for the units of production method of depreciation or amortisation.ifrs-fullUnobservableInputsAxisAxislabelUnobservable inputs [axis]IFRS 13.93 d Disclosure, IFRS 13.93 h Common practicedocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-fullUnobservableInputsDomainDomain [default]labelUnobservable inputs [domain]IFRS 13.93 d Disclosure, IFRS 13.93 h Common practicedocumentationThis member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis if no other member is used.ifrs-fullUnratedCreditExposuresMonetary instantlabelUnrated credit exposuresExpired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 c ExamplecommentaryGuidanceThis element should be used to tag non-restated comparative information only.documentationThe amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure]ifrs-fullUnrealisedForeignExchangeGainsLossesMemberMemberlabelUnrealised foreign exchange gains (losses) [member]IAS 12.81 g Common practicedocumentationThis member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised.ifrs-fullUnrecognisedShareOfLossesOfAssociatesMonetary duration, debitlabelUnrecognised share of losses of associatesIFRS 12.22 c DisclosuredocumentationThe amount of the unrecognised share of associates' losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all associates [member]]ifrs-fullUnrecognisedShareOfLossesOfJointVenturesMonetary duration, debitlabelUnrecognised share of losses of joint venturesIFRS 12.22 c DisclosuredocumentationThe amount of the unrecognised share of joint ventures' losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all joint ventures [member]]

ifrs-fullUnsecuredBankLoansReceivedMonetary instant, creditlabelUnsecured bank loans received IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.113 c Common practice documentationThe amount of loans received from banks that have not been secured by collateral. [Refer: Loans received]ifrs-fullUnusedProvisionReversedOtherProvisions(Monetary) duration, debitlabelUnused provision reversed, other provisionsIAS 37.84 d Disclosure, Effective 2027-01-01 IFRS 19.257 d DisclosurenegatedLabelUnused provision reversed, other provisionsdocumentationThe amount reversed for unused other provisions. [Refer: Other provisions]ifrs-fullUnusedTaxCreditsForWhichNoDeferredTaxAssetRecognisedMonetary instantlabelUnused tax credits for which no deferred tax asset recognisedIAS 12.81 e Disclosure, Effective 2027-01-01 IFRS 19.194 e DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentationThe amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]]ifrs-fullUnusedTaxCreditsMemberMemberlabelUnused tax credits [member]IAS 12.81 g Disclosure, Effective 2027-01-01 IFRS 19.194 f DisclosuredocumentationThis member stands for tax credits that have been received and are carried forward for use against future taxable profit. ifrs-fullUnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedMonetary instantlabelUnused tax losses for which no deferred tax asset recognisedIAS 12.81 e Disclosure, Effective 2027-01-01 IFRS 19.194 e DisclosurecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]documentationThe amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]]

ifrs-fullUnusedTaxLossesMemberMemberlabelUnused tax losses [member]IAS 12.81 g Disclosure, Effective 2027-01-01 IFRS 19.194 f DisclosuredocumentationThis member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.ifrs-fullUsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCostDurationlabelUseful life measured as period of time, biological assets, at costIAS 41.54 e Disclosure, Effective 2027-01-01 IFRS 19.274 d DisclosuredocumentationThe useful life, measured as period of time, used for biological assets. [Refer: Biological assets]ifrs-fullUsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwillDurationlabelUseful life measured as period of time, intangible assets other than goodwillIAS 38.118 a Disclosure, Effective 2027-01-01 IFRS 19.263 a DisclosuredocumentationThe useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]ifrs-fullUsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModelDurationlabelUseful life measured as period of time, investment property, cost modelIAS 40.79 b Disclosure, Effective 2027-01-01 IFRS 19.271 b DisclosuredocumentationThe useful life, measured as period of time, used for investment property. [Refer: Investment property]ifrs-fullUsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipmentDurationlabelUseful life measured as period of time, property, plant and equipmentIAS 16.73 c Disclosure, Effective 2027-01-01 IFRS 19.200 c DisclosuredocumentationThe useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment]ifrs-fullUsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCostDecimal durationlabelUseful life measured in production or other similar units, biological assets, at costIAS 41.54 e Disclosure, Effective 2027-01-01 IFRS 19.274 d DisclosuredocumentationThe useful life, measured in production or other similar units, used for biological assets. [Refer: Biological assets] ifrs-fullUsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwillDecimal durationlabelUseful life measured in production or other similar units, intangible assets other than goodwillIAS 38.118 a Disclosure, Effective 2027-01-01 IFRS 19.263 a DisclosuredocumentationThe useful life, measured in production or other similar units, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]ifrs-fullUsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipmentDecimal durationlabelUseful life measured in production or other similar units, property, plant and equipmentIAS 16.73 c Disclosure, Effective 2027-01-01 IFRS 19.200 c DisclosuredocumentationThe useful life, measured in production or other similar units, used for property, plant and equipment. [Refer: Property, plant and equipment]ifrs-fullUtilisationAllowanceAccountForCreditLossesOfFinancialAssets(Monetary) duration, debitlabelUtilisation, allowance account for credit losses of financial assetsExpired 2023-01-01 IFRS 7.16 Common practicecommentaryGuidanceThis element should be used to tag non-restated comparative information only.negatedLabelUtilisation, allowance account for credit losses of financial assetsdocumentationThe decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets]ifrs-fullUtilitiesExpenseMonetary duration, debitlabel IAS1Utilities expense

IAS 1 Expiry date 2027-01-01 IAS 1.112 c Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice label IFRS18Utilities expense, operatingdocumentation IAS1The amount of expense arising from purchased utilities.documentation IFRS18The amount of expense arising from purchased utilities, in the operating category in the statement of profit or loss. ifrs-fullValuationApproachDomainDomainlabelValuation approach [domain]IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure, Effective 2027-01-01 IFRS 19.254 e DisclosuredocumentationThis member stands for the valuation approach used.ifrs-fullValuationTechniquesUsedInFairValueMeasurementAssetsListlabelValuation techniques used in fair value measurement, assetsIFRS 13.93 d DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates which valuation techniques are used for the fair value measurement of assets.ifrs-fullValuationTechniquesUsedInFairValueMeasurementAxisAxislabelValuation techniques used in fair value measurement [axis]IFRS 13.93 d DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullValuationTechniquesUsedInFairValueMeasurementDomainDomain [default]labelValuation techniques used in fair value measurement [domain]IFRS 13.93 d DisclosuredocumentationThis member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value for the 'Valuation techniques used in fair value measurement' axis if no other member is used. [Refer: At fair value [member]] ifrs-fullValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstrumentsListlabelValuation techniques used in fair value measurement, entity's own equity instrumentsIFRS 13.93 d DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates which valuation techniques are used for the fair value measurement of the entity's own equity instruments.ifrs-fullValuationTechniquesUsedInFairValueMeasurementLiabilitiesListlabelValuation techniques used in fair value measurement, liabilitiesIFRS 13.93 d DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates which valuation techniques are used for the fair value measurement of liabilities.ifrs-fullValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposalListlabelValuation techniques used to measure fair value less costs of disposalIAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, Effective 2027-01-01 IFRS 19.254 e DisclosurecommentaryGuidanceWhen using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.documentationIndicates which valuation techniques are used to measure fair value less costs of disposal for a cash-generating unit (group of units).

ifrs-fullValueAddedTaxPayablesMonetary instant, creditlabelValue added tax payables IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice documentationThe amount of payables related to a value added tax.ifrs-fullValueAddedTaxReceivablesMonetary instant, debitlabelValue added tax receivables IAS 1 Expiry date 2027-01-01 IAS 1.78 b Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 b Common practice documentationThe amount of receivables related to a value added tax.ifrs-fullValueAtRiskMonetary instantlabelValue at riskIFRS 7.41 Common practicecommentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentationThe measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon.ifrs-fullValueInUseMemberMemberlabelValue in use [member]IAS 36.130 e DisclosuredocumentationThis member stands for the value in use. The value in use is the present value of the future cash flows expected to be derived from an asset or cash-generating unit.ifrs-fullValueOfBusinessAcquiredMemberMemberlabelValue of business acquired [member]IAS 38.119 Common practicedocumentationThis member stands for a class of intangible assets representing the difference between (a) the fair value of the contractual insurance rights acquired and the insurance obligations assumed in a business combination; and (b) the amount of liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues. [Refer: Total for all business combinations [member]] ifrs-fullValueOfManagementdefinedPerformanceMeasureMemberMemberlabel IFRS18Value of management-defined performance measure [member]Effective 2027-01-01 IFRS 18.123 c Disclosure, Effective 2027-01-01 IFRS 18.122 Disclosure, Effective 2027-01-01 IFRS 19.143 Disclosure, Effective 2027-01-01 IFRS 19.144 c Disclosuredocumentation IFRS18A management-defined performance measure is a subtotal of income and expenses that (a) an entity uses in public communications outside financial statements; (b) an entity uses to communicate to users of financial statements management’s view of an aspect of the financial performance of the entity as a whole; and (c) is not listed in paragraph 117, or specifically required to be presented or disclosed by IFRS Accounting Standards.ifrs-fullVehiclesMonetary instant, debitlabelVehiclesIAS 16.37 Common practicetotalLabelTotal vehiclesdocumentationThe amount of property, plant and equipment representing vehicles used in the entity's operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]ifrs-fullVehiclesAbstractlabelVehicles [abstract]ifrs-fullVehiclesMemberMemberlabelVehicles [member]IAS 16.37 Common practicedocumentationThis member stands for a class of property, plant and equipment representing vehicles used in the entity's operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]ifrs-fullVoluntaryChangesInAccountingPolicyAxisAxislabelVoluntary changes in accounting policy [axis]IAS 8.29 Disclosure, Effective 2027-01-01 IFRS 19.179 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-fullVoluntaryChangesInAccountingPolicyDomainDomain [default]labelVoluntary changes in accounting policy [domain]IAS 8.29 Disclosure, Effective 2027-01-01 IFRS 19.179 Disclosuredocumentation IAS1This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents the standard value for the 'Voluntary changes in accounting policy' axis if no other member is used.documentation IFRS18This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. Early application of an IFRS Accounting Standard is not considered a voluntary change in accounting policy. It also represents the standard value for the 'Voluntary changes in accounting policy' axis if no other member is used.ifrs-fullWagesAndSalariesMonetary duration, debitlabel IAS1Wages and salariesIAS 19.9 Common practicelabel IFRS18Wages and salaries, operatingdocumentation IAS1A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]documentation IFRS18A class of employee benefits expense that represents wages and salaries, in the operating category in the statement of profit or loss. [Refer: Employee benefits expenses, operating] ifrs-fullWarrantLiabilityMonetary instant, creditlabelWarrant liability IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice documentationThe amount of warrant liabilities.ifrs-fullWarrantReserveMonetary instant, creditlabelWarrant reserve IAS 1 Expiry date 2027-01-01 IAS 1.78 e Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 f Common practice documentationA component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment arrangements. [Refer: Reserve of share-based payments]ifrs-fullWarrantReserveMemberMemberlabelWarrant reserve [member] IAS 1 Expiry date 2027-01-01 IAS 1.108 Common practice IFRS18 Effective 2027-01-01 IFRS 18.111 Common practice documentationThis member stands for a component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment arrangements. [Refer: Reserve of share-based payments [member]]ifrs-fullWarrantsMemberMemberlabelWarrants [member]IAS 33.70 c Common practicedocumentationThis member stands for warrants.ifrs-fullWarrantyContingentLiabilityMemberMemberlabelWarranty contingent liability [member]IAS 37.88 ExampledocumentationThis member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Classes of contingent liabilities [domain]]

ifrs-fullWarrantyProvisionMonetary instant, creditlabelWarranty provisionIAS 37.87 Example, IAS 37 - Example 1 Warranties ExampletotalLabelTotal warranty provisiondocumentationThe amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]ifrs-fullWarrantyProvisionAbstractlabelWarranty provision [abstract]ifrs-fullWarrantyProvisionMemberMemberlabelWarranty provision [member]IAS 37.87 Example, IAS 37 - Example 1 Warranties ExampledocumentationThis member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Classes of other provisions [domain]]ifrs-fullWeightedAverageCostMemberMemberlabelWeighted average cost [member]IAS 2.36 a Disclosure, Effective 2027-01-01 IFRS 19.164 a DisclosuredocumentationThis member stands for the weighted average cost formula method of inventory measurement.ifrs-fullWeightedAverageCostOfCapitalMeasurementInputMemberMemberlabelWeighted average cost of capital, measurement input [member]IFRS 13.93 d Example, IFRS 13.IE63 ExampledocumentationThis member stands for the weighted average cost of capital used as a measurement input.ifrs-fullWeightedAverageDurationOfDefinedBenefitObligation2019DurationlabelWeighted average duration of defined benefit obligationIAS 19.147 c DisclosuredocumentationThe weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]]ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019Per share instantlabelWeighted average exercise price of other equity instruments exercisable in share-based payment arrangementIFRS 2.45 Common practicedocumentationThe weighted average exercise price of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019Per share durationlabelWeighted average exercise price of other equity instruments exercised or vested in share-based payment arrangementIFRS 2.45 Common practicedocumentationThe weighted average exercise price of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]]ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019Per share durationlabelWeighted average exercise price of other equity instruments expired in share-based payment arrangementIFRS 2.45 Common practicedocumentationThe weighted average exercise price of other equity instruments (ie other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]]ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019Per share durationlabelWeighted average exercise price of other equity instruments forfeited in share-based payment arrangementIFRS 2.45 Common practicedocumentationThe weighted average exercise price of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019Per share durationlabelWeighted average exercise price of other equity instruments granted in share-based payment arrangementIFRS 2.45 Common practicedocumentationThe weighted average exercise price of other equity instruments (ie other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019Per share instantlabelWeighted average exercise price of other equity instruments outstanding in share-based payment arrangementIFRS 2.45 Common practiceperiodStartLabelWeighted average exercise price of other equity instruments outstanding in share-based payment arrangement at beginning of periodperiodEndLabelWeighted average exercise price of other equity instruments outstanding in share-based payment arrangement at end of perioddocumentationThe weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]ifrs-fullWeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019Per share instantlabelWeighted average exercise price of share options exercisable in share-based payment arrangementIFRS 2.45 b (vii) Disclosure, Effective 2027-01-01 IFRS 19.31 b (vii) DisclosuredocumentationThe weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]ifrs-fullWeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019Per share durationlabelWeighted average exercise price of share options exercised in share-based payment arrangementIFRS 2.45 b (iv) Disclosure, Effective 2027-01-01 IFRS 19.31 b (iv) DisclosuredocumentationThe weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-fullWeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019Per share durationlabelWeighted average exercise price of share options expired in share-based payment arrangementIFRS 2.45 b (v) Disclosure, Effective 2027-01-01 IFRS 19.31 b (v) DisclosuredocumentationThe weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]]ifrs-fullWeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019Per share durationlabelWeighted average exercise price of share options forfeited in share-based payment arrangementIFRS 2.45 b (iii) Disclosure, Effective 2027-01-01 IFRS 19.31 b (iii) DisclosuredocumentationThe weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]ifrs-fullWeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019Per share durationlabelWeighted average exercise price of share options granted in share-based payment arrangementIFRS 2.45 b (ii) Disclosure, Effective 2027-01-01 IFRS 19.31 b (ii) DisclosuredocumentationThe weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]]ifrs-fullWeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019Per share durationlabelWeighted average share price for share options in share-based payment arrangement exercised during period at date of exerciseIFRS 2.45 c DisclosuredocumentationThe weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Types of share-based payment arrangements [domain]; Weighted average [member]]

ifrs-fullWeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019Per share instantlabelWeighted average exercise price of share options outstanding in share-based payment arrangementIFRS 2.45 b (i) Disclosure, IFRS 2.45 b (vi) Disclosure, Effective 2027-01-01 IFRS 19.31 b (i) Disclosure, Effective 2027-01-01 IFRS 19.31 b (vi) DisclosureperiodStartLabelWeighted average exercise price of share options outstanding in share-based payment arrangement at beginning of periodperiodEndLabelWeighted average exercise price of share options outstanding in share-based payment arrangement at end of perioddocumentationThe weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]ifrs-fullWeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGrantedMonetary instant, creditlabelWeighted average fair value at measurement date, other equity instruments grantedIFRS 2.47 b DisclosuredocumentationThe weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted average [member]]ifrs-fullWeightedAverageFairValueAtMeasurementDateShareOptionsGrantedMonetary instant, creditlabelWeighted average fair value at measurement date, share options grantedIFRS 2.47 a DisclosuredocumentationThe weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]] ifrs-fullWeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Percent instantlabelWeighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16IFRS 16.C12 a DisclosuredocumentationThe weighted average lessee's incremental borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.ifrs-fullWeightedAverageMemberMemberlabelWeighted average [member]IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 7.7 Common practicedocumentationThis member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average.ifrs-fullWeightedAverageNumberOfInstrumentsUsedInCalculatingBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesShareslabelWeighted average number of instruments used in calculating basic earnings (loss) per instrument, participating equity instruments other than ordinary sharesIAS 33.A14 Common practicedocumentationThe weighted average number of instruments used in calculating basic earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares]

ifrs-fullWeightedAverageNumberOfInstrumentsUsedInCalculatingDilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesShareslabelWeighted average number of instruments used in calculating diluted earnings (loss) per instrument, participating equity instruments other than ordinary sharesIAS 33.A14 Common practicedocumentationThe weighted average number of instruments used in calculating diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares]ifrs-fullWeightedAverageNumberOfParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstractlabelWeighted average number of participating equity instruments other than ordinary shares [abstract]ifrs-fullWeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019DurationlabelWeighted average remaining contractual life of outstanding share optionsIFRS 2.45 d DisclosuredocumentationThe weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]ifrs-fullWeightedAverageSharePrice2019Per share durationlabelWeighted average share priceIFRS 2.45 c DisclosuredocumentationThe weighted average share price. [Refer: Weighted average [member]]ifrs-fullWeightedAverageSharePriceShareOptionsGranted2019Per share durationlabelWeighted average share price, share options grantedIFRS 2.47 a (i) DisclosuredocumentationThe weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]] ifrs-fullWeightedAverageSharesShareslabelWeighted average number of ordinary shares used in calculating basic earnings per shareIAS 33.70 b DisclosuredocumentationThe number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.ifrs-fullWeightedAverageSharesAndAdjustedWeightedAverageSharesAbstractlabelWeighted average ordinary shares used in calculating basic and diluted earnings per share [abstract]ifrs-fullWhollyOrPartlyFundedDefinedBenefitPlansMemberMemberlabelWholly or partly funded defined benefit plans [member]IAS 19.138 e ExampledocumentationThis member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [domain]]ifrs-fullWhollyUnfundedDefinedBenefitPlansMemberMemberlabelWholly unfunded defined benefit plans [member]IAS 19.138 e ExampledocumentationThis member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [domain]]ifrs-fullWorkInProgressMonetary instant, debitlabelCurrent work in progress IAS 1 IAS 2.37 Common practice, , Effective 2027-01-01 IFRS 19.B9 c Example, Expiry date 2027-01-01 IAS 1.78 c Example IFRS18 IAS 2.37 Common practice, Effective 2027-01-01 IFRS 18.B111 c Example

documentationA 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: Current finished goods; Inventories] ifrs-fullWritedownReversalOfWritedownOfInventoriesMemberMemberlabel IFRS18Write-down (reversal of write-down) of inventories [member]Effective 2027-01-01 IFRS 18.83 b (i) Disclosure, Effective 2027-01-01 IFRS 19.133 b (i) Disclosuredocumentation IFRS18This members stands for the total of the write-down and reversal of write-down of inventories, comprising the amounts required to be disclosed by paragraphs 36(e) and 36(f) of IAS 2.ifrs-fullWritedownsReversalsOfInventoriesMonetary duration, debitlabel IAS1Write-downs (reversals of write-downs) of inventories IAS 1 Expiry date 2027-01-01 IAS 1.98 a Disclosure IFRS18 Effective 2027-01-01 IFRS 19.133 a (v) Disclosure, Effective 2027-01-01 IFRS 18.83 a (v) Disclosure, Effective 2027-01-01 IFRS 18.B79 a Disclosure netLabel IAS1Net write-downs (reversals of write-downs) of inventorieslabel IFRS18Write-down (reversal of write-down) of inventories, operatingnetLabel IFRS18Net write-down (reversal of write-down) of inventories, operatingdocumentation IAS1The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories]documentation IFRS18The amount recognised resulting from the write-down of inventories to net realisable value or reversal of those write-down, in the operating category in the statement of profit or loss. [Refer: Inventories] ifrs-fullWritedownsReversalsOfPropertyPlantAndEquipmentMonetary durationlabel IAS1Write-downs (reversals of write-downs) of property, plant and equipment IAS 1 Expiry date 2027-01-01 IAS 1.98 a Disclosure IFRS18 Effective 2027-01-01 IFRS 18.B79 b Disclosure commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.netLabel IAS1Net write-downs (reversals of write-downs) of property, plant and equipmentlabel IFRS18Impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment, operatingnetLabel IFRS18Net impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment, operatingdocumentation IAS1The amount recognised resulting from the write-down of property, plant and equipment to its recoverable amount or reversals of those write-downs. [Refer: Property, plant and equipment]documentation IFRS18The amount of impairment loss or reversal of impairment loss recognised in profit or loss for property, plant and equipment, in the operating category in the statement of profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Property, plant and equipment]ifrs-fullWritedownsReversalsOfWritedownsOfInventoriesAbstractlabelWrite-downs (reversals of write-downs) of inventories [abstract]

ifrs-fullWritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstractlabel IAS1Write-downs (reversals of write-downs) of property, plant and equipment [abstract]label IFRS18Impairment loss (reversal of impairment loss) of property, plant and equipment [abstract]ifrs-fullWrittenPutOptionsMemberMemberlabelWritten put options [member]IFRS 7.B33 Example, IFRS 7.IG40B ExampledocumentationThis member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified strike price if the other party exercises the option. [Refer: Derivatives [member]]ifrs-fullYearsOfInsuranceClaimAxisAxislabelYears of insurance claim [axis]IFRS 17.130 DisclosuredocumentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.ifrs-fullYearsOfInsuranceClaimDomainDomain [default]labelYears of insurance claim [domain]IFRS 17.130 DisclosuredocumentationThis member stands for all years of the insurance claims. It also represents the standard value for the 'Years of insurance claim' axis if no other member is used.ifrs-fullYieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsPercent instantlabelYield used to discount cash flows that do not vary based on returns on underlying itemsIFRS 17.120 DisclosuredocumentationThe yield used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. Underlying items are items that determine some of the amounts payable to a policyholder. Underlying items can comprise any items; for example a reference portfolio of assets, the net assets of the entity, or a specified subset of the net assets of the entity.