Abandonment or Withdrawal from Plan Previously Reported as Discontinued Accounting for Associates in Consolidated Accounts Policy Accounting for Associates in Parent's Separate Financial Statements Policy Accounting for Foreign Currency Transactions Accounting for Joint Ventures in Consolidated Accounts Policy Accounting for Joint Ventures in Parent's Separate Financial Statements Policy Accounting for Subsidiaries in Parent's Separate Financial Statements Policy Accounting Policies Accounting Policy for Recognition of Actuarial Gains and Losses Defined Benefit Plan Accounting Policy on Actuarial Gain and Loss Recognition for Defined Benefit Plan Accounting Treatment for Any Fees Received Under Arrangements Not Recognised as Finance Lease Accrual-Based Capital Additions for Primary Segment Accrual-Based Capital Additions for Secondary Business Segment Accrual-Based Capital Additions for Secondary Geographic Segment Accrual-Based Capital Additions for Secondary Geographic Segment Based on Asset Location Accrued Administrative Liabilities, Total Accrued Income Accrued Liabilities Disclosures Accrued Liabilities Policy Accrued Liabilities, Total Accrued Payroll and Other Amounts Due Employees, Total Accumulated Allowance for Uncollectible Minimum Lease Payments Receivable, Current Accumulated Allowance for Uncollectible Minimum Lease Payments Receivable, Non-Current Accumulated Allowance for Uncollectible Minimum Lease Payments Receivable, Total Accumulated Amortisation and Impairment, Development Costs Accumulated Amortisation and Impairment, Identifiable Intangible Assets Accumulated Amortisation and Impairment, Intangible Assets, Total Accumulated Amortisation and Impairment, Other Identifiable Intangible Assets Accumulated Amortisation and Impairment, Patents, Trademarks and Other Rights Accumulated Amortisation and Impairment, Software Accumulated Depreciation and Impairment Losses for Biological Asset Where Fair Value is Unreliable Accumulated Depreciation and Impairment, Buildings Accumulated Depreciation and Impairment, Fixtures and Fittings Accumulated Depreciation and Impairment, Investment Property, Cost Model Accumulated Depreciation and Impairment, IT Equipment Accumulated Depreciation and Impairment, Leasehold Improvements Accumulated Depreciation and Impairment, Motor Vehicles Accumulated Depreciation and Impairment, Other Accumulated Depreciation and Impairment, Plant and Equipment Accumulated Depreciation and Impairment, Property, Plant and Equipment, Total Accumulated Impairment, Construction in Progress Accumulated Impairment, Goodwill Accumulated Impairment, Land Acquisition Acquisitions in Aggregate Acquisitions Through Business Combinations, Biological Assets Acquisitions Through Business Combinations, Biological Assets Where Fair Value Cannot be Measured Acquisitions Through Business Combinations, Buildings Acquisitions Through Business Combinations, Construction in Progress Acquisitions Through Business Combinations, Deferred Tax Liabilities Acquisitions Through Business Combinations, Development Costs Acquisitions Through Business Combinations, Fixtures and Fittings Acquisitions Through Business Combinations, Identifiable Intangible Assets, Net Acquisitions Through Business Combinations, Investment Property at Cost, Fair Value Information Unreliable, Fair Value Model Acquisitions Through Business Combinations, Investment Property, Cost Model Acquisitions Through Business Combinations, Investment Property, Fair Value Model Acquisitions Through Business Combinations, IT Equipment Acquisitions Through Business Combinations, Land Acquisitions Through Business Combinations, Leasehold Improvements Acquisitions Through Business Combinations, Legal Proceedings Provision Acquisitions Through Business Combinations, Motor Vehicles Acquisitions Through Business Combinations, Onerous Contracts Provision Acquisitions Through Business Combinations, Other Identifiable Intangible Assets Acquisitions Through Business Combinations, Other Property, Plant and Equipment Acquisitions Through Business Combinations, Other Provisions Acquisitions Through Business Combinations, Patents, Trademarks and Other Rights Acquisitions Through Business Combinations, Plant and Equipment Acquisitions Through Business Combinations, Property, Plant and Equipment, Net Acquisitions Through Business Combinations, Provisions, Total Acquisitions Through Business Combinations, Restructuring Provision Acquisitions Through Business Combinations, Software Acquisitions Through Business Combinations, Warranty Provision Actual Return on Reimbursement Rights Recognised as Assets Actuarial Gain Loss Defined Benefit Plan Assets Actuarial Gains Losses Defined Benefit Plan Obligation Actuarial Gains Losses Not Recognised in Balance Sheet Net Additional Disclosures for Cash Flow Hedges Additional Disclosures for Identifiable Intangible Assets Additional Disclosures for Investment Property, Cost and Fair Value Models Additional Disclosures for Property, Plant and Equipment Additional Disclosures for Share-Based Payment Arrangements or Transactions Additional Goodwill Recognised Additional Information Where Hedge is Relates to Forecasted Transactions Additional Provisions, Legal Proceedings Provision Additional Provisions, Onerous Contracts Provision Additional Provisions, Other Provisions Additional Provisions, Provisions, Total Additional Provisions, Restructuring Provision Additional Provisions, Warranty Provision Additions from Internal Development, Development Costs Additions from Internal Development, Identifiable Intangible Assets, Net Additions from Internal Development, Other Identifiable Intangible Assets Additions from Internal Development, Patents, Trademarks and Other Rights Additions from Internal Development, Software Additions Through Purchase, Biological Assets Additions Through Purchase, Biological Assets Where Fair Value Cannot be Measured Additions, Buildings Additions, Construction in Progress Additions, Development Costs Additions, Fixtures and Fittings Additions, Identifiable Intangible Assets, Net Additions, Investment Property at Cost, Fair Value Information Unreliable, Fair Value Model Additions, Investment Property, Cost Model Additions, Investment Property, Fair Value Model Additions, Investments in Associates Additions, IT Equipment Additions, Land Additions, Leasehold Improvements Additions, Motor Vehicles Additions, Other Identifiable Intangible Assets Additions, Other Property, Plant and Equipment Additions, Patents, Trademarks and Other Rights Additions, Plant and Equipment Additions, Property, Plant and Equipment, Net Additions, Software Address of Registered Office or Principal Place of Business Adjusted Valuation Included in Financial Statements, Fair Value Model Adjustments for Double Counting of Furniture Adjustments for Double Counting of Lifts or Air Conditioning Adjustments for Double Counting of Prepaid or Accrued Operating Lease Income Adjustments for Recognised Lease Added Back Adjustments from Subsequent Recognition of Deferred Tax Assets, Goodwill Adjustments to Amounts Previously Presented in Discontinued Operations Adjustments to Compute Income Available to Common Shareholders, Basic Adjustments to Compute Income Available to Common Shareholders, Diluted Adjustments to Compute Weighted Average Number of Shares, Diluted Adjustments to Current Tax of Prior Period Adjustments to Reconcile Profit (Loss) Reported by Associates to Amount Reported by Group, Total Adjustments to Reconcile to Profit (Loss) from Operations (Presentation) Adjustments to Reconcile to Profit (Loss) from Operations, Total Adjustments to Statutory Tax Rate, Total Adjustments to Tax Expense Using Statutory Rate, Total Administrative Expenses Advances from Central Banks Advances from Other Parties Policy Aggregate Amount of Adjustments to Carrying Amounts of Intangible Assets Under Previous GAAP Aggregate Amount of Adjustments to Carrying Amounts of Investment Property Under Previous GAAP Aggregate Amount of Adjustments to Carrying Amounts of Property, Plant and Equipment Under Previous GAAP Aggregate Amount of Assets and Liabilities Other than Cash or Cash Equivalents in Entities Acquired Aggregate Amount of Assets and Liabilities Other than Cash or Cash Equivalents in Entities Disposed Aggregate Amount of Cash and Cash Equivalents in Entities Acquired Aggregate Amount of Cash and Cash Equivalents in Entity Disposed Aggregate Amount of Cash Consideration Paid to Acquire Entities Aggregate Amount of Cash Consideration Received in Disposal of Entities, Total Aggregate Amount of Current and Deferred Tax Relating to Equity Items Aggregate Amount of Current Assets of Associates Aggregate Amount of Current Assets of Associates Not Equity-Accounted Aggregate Amount of Current Assets of Joint Ventures Aggregate Amount of Current Assets of Subsidiaries Aggregate Amount of Current Liabilities of Associates Aggregate Amount of Current Liabilities of Associates Not Equity-Accounted Aggregate Amount of Current Liabilities of Joint Ventures Aggregate Amount of Current Liabilities of Subsidiaries Aggregate Amount of Disposal Consideration Received by Means of Cash and Cash Equivalents Aggregate Amount of Disposal Consideration Received in Disposal of Entities, Net Aggregate Amount of Dividend, Preference Shares, Net of Tax Aggregate Amount of Dividends, Ordinary Shares, Gross Aggregate Amount of Dividends, Ordinary Shares, Net of Tax Aggregate Amount of Dividends, Preference Shares, Gross Aggregate Amount of Expenses of Joint Ventures Aggregate Amount of Fair Value of Intangible Assets at Deemed Cost Aggregate Amount of Fair Value of Investment Property at Deemed Cost Aggregate Amount of Fair Value of Property, Plant and Equipment at Deemed Cost Aggregate Amount of Impact of Changes in Accounting Policies, Gross Aggregate Amount of Impact of Changes in Accounting Policies, Net Aggregate Amount of Impact of Tax Attributed to Changes in Accounting Policies Aggregate Amount of Impairment Losses Recognised (Reversed) Aggregate Amount of Items to Reconcile Equity Reported Under IFRS to Other GAAP Aggregate Amount of Items to Reconcile Profit (Loss) from IFRS to Other GAAP Aggregate Amount of Maximum Potential Loss from Financial Asset or Other Exposure to Credit Risk Aggregate Amount of Net Profit (Loss) of Associates Aggregate Amount of Net Profit (Loss) of Associates Not Equity-Accounted Aggregate Amount of Net Profit (Loss) of Joint Ventures Aggregate Amount of Net Profit (Loss) of Subsidiaries Aggregate Amount of Non-Current Assets of Associates Aggregate Amount of Non-Current Assets of Associates Not Equity-Accounted Aggregate Amount of Non-Current Assets of Joint Ventures Aggregate Amount of Non-Current Assets of Subsidiaries Aggregate Amount of Non-Current Liabilities of Associates Aggregate Amount of Non-Current Liabilities of Associates Not Equity-Accounted Aggregate Amount of Non-Current Liabilities of Joint Ventures Aggregate Amount of Non-Current Liabilities of Subsidiaries Aggregate Amount of Prior Period Errors (Presentation) Aggregate Amount of Prior Period Errors, Gross Aggregate Amount of Prior Period Errors, Net Aggregate Amount of Purchase Consideration Paid by Means of Cash and Cash Equivalents Aggregate Amount of Purchase Consideration Paid to Acquire Entities, Net Aggregate Amount of Revenues of Associates Aggregate Amount of Revenues of Associates Not Equity-Accounted Aggregate Amount of Revenues of Joint Ventures Aggregate Amount of Revenues of Subsidiaries Aggregate Amount of Tax Attributed to Prior Period Errors Aggregate Amount of Tax on Dividends, Ordinary Shares Aggregate Amount of Tax on Dividends, Preference Shares Aggregate Amount of Total Assets of Associates Aggregate Amount of Total Assets of Associates Not Equity-Accounted Aggregate Amount of Total Assets of Joint Ventures Aggregate Amount of Total Assets of Subsidiaries Aggregate Amount of Total Liabilities of Associates Aggregate Amount of Total Liabilities of Associates Not Equity-Accounted Aggregate Amount of Total Liabilities of Joint Ventures Aggregate Amount of Total Liabilities of Subsidiaries Aggregate Amount of Unusual and Infrequent Items of Income (Expense) Aggregate Carrying Amount of Financial Instruments Exposed to Interest Rate Risk Aggregate Current Taxation Relating to Items Charged to Equity Aggregate Deferred Taxation Relating to Items Charged to Equity Aggregate Gain (Loss) from Change in Net Fair Value of Biological Assets Aggregate Gain (Loss) on Initial Recognition of Agricultural Produce Aggregate Gain (Loss) on Initial Recognition of Biological Assets Aggregate Number of Shares Issued as Dividends, Ordinary Shares Aggregate Number of Shares Issued as Dividends, Preference Shares Agricultural Produce Disclosures Allowance for Impairment of Loans and Advances Allowance for Impairment of Loans and Advances, Beginning Balance Allowance for Impairment of Loans and Advances, Ending Balance Allowances for Trade and Other Receivables, Current Allowances for Trade and Other Receivables, Non-Current Allowances for Trade and Other Receivables, Total Amortisation for Primary Segment Amortisation Method for Development Costs Amortisation Method for Other Identifiable Intangible Assets Amortisation Method for Patents, Trademarks and Other Rights Amortisation Method for Software Amortisation Methods for Identifiable Intangible Assets Amortisation of Ancillary Costs Relating to Borrowing Arrangements Amortisation of Discounts or Premiums Relating to Borrowings Amortisation of Intangible Assets Amortisation, Development Costs Amortisation, Identifiable Intangible Assets, Net Amortisation, Other Identifiable Intangible Assets Amortisation, Patents, Trademarks and Other Rights Amortisation, Software Amount Dependent on Future Taxable Profits in Excess of Profits Arising from Reversal of Existing Temporary Difference Amount Due from (to) Customers Under Construction Contracts, Net (Presentation) Amount Due from (to) Customers Under Construction Contracts, Net, Total Amount Due from Customers Under Construction Contracts, Total Amount Due to Customers Under Construction Contracts, Total Amount for Current Annual Period and Previous Four Annual Periods Amount Not Recognised Because of Asset Ceiling Defined Benefit Plan Obligation asset Amount Not Recognised for Period, Investments in Associates Amount of Acquiree's Profit (Loss) Included in Acquirer's Profit or Loss Amount of Adjustments to Provisional Values Recognised in Current Period Amount of Advances Received on Construction Contracts Amount of Asset Recognised for Expected Reimbursement in Respect of Class of Provision Amount of Assets and Liabilities Other than Cash or Cash Equivalents in Entity Acquired Amount of Assets and Liabilities Other than Cash or Cash Equivalents in Entity Disposed Amount of Assets Recognised for Financing Granted Amount of Barter Transaction Revenue Included in Dividends Amount of Barter Transaction Revenue Included in Other Revenue Categories Amount of Barter Transaction Revenue Included in Rendering of Services Amount of Barter Transaction Revenue Included in Royalties Amount of Barter Transaction Revenue Included in Sale of Goods Amount of Barter Transaction Revenue Included in to Interest Amount of Barter Transaction Revenue, Total Amount of Borrowing Costs Capitalised Amount of Borrowing Costs Capitalised, Property, Plant and Equipment Amount of Capital Commitment Amount of Cash and Cash Equivalents in Entity Acquired Amount of Cash and Cash Equivalents in Entity Disposed Amount of Cash Consideration Paid to Acquire Entity Amount of Cash Consideration Received in Entity Disposed, Total Amount of Change in an Accounting Estimate Amount of Change in Fair Value Not Attributable to Changes in Benchmark Interest Rate Amount of Change in Fair Value of Financial Assets and Liabilities Recognised in Period Amount of Class of Asset Exposed to Contractual Maturities Maturing from Four Years to Five Years Amount of Class of Asset Exposed to Contractual Maturities Maturing from More than Five Years Amount of Class of Asset Exposed to Contractual Maturities Maturing from One to Three Months Amount of Class of Asset Exposed to Contractual Maturities Maturing from One Year to Two Years Amount of Class of Asset Exposed to Contractual Maturities Maturing from Three to Twelve Months Amount of Class of Asset Exposed to Contractual Maturities Maturing from Three Years to Four Years Amount of Class of Asset Exposed to Contractual Maturities Maturing from Two Years to Three Years Amount of Class of Asset Exposed to Contractual Maturities Maturing Up to One Month Amount of Class of Asset Exposed to Contractual Maturities, Total Amount of Class of Asset Exposed to Liquidity Risk Maturing from Five Years and Over Amount of Class of Asset Exposed to Liquidity Risk Maturing from One to Three Months Amount of Class of Asset Exposed to Liquidity Risk Maturing from One Year to Five Years Amount of Class of Asset Exposed to Liquidity Risk Maturing from Three to Twelve Months Amount of Class of Asset Exposed to Liquidity Risk Maturing Up to One Month Amount of Class of Asset Exposed to Liquidity Risk Maturing, Total Amount of Class of Asset Exposed to Liquidity Risk of Undetermined Maturity Amount of Class of Asset Exposed to Repricing Scale Maturing from Four Years to Five Years Amount of Class of Asset Exposed to Repricing Scale Maturing from More than Five Years Amount of Class of Asset Exposed to Repricing Scale Maturing from One to Three Months Amount of Class of Asset Exposed to Repricing Scale Maturing from One Year to Two Years Amount of Class of Asset Exposed to Repricing Scale Maturing from Three to Twelve Months Amount of Class of Asset Exposed to Repricing Scale Maturing from Three Years to Four Years Amount of Class of Asset Exposed to Repricing Scale Maturing from Two Years to Three Years Amount of Class of Asset Exposed to Repricing Scale Maturing Up to One Month Amount of Class of Asset Exposed to Repricing Scale, Total Amount of Class of Assets Pledged as Collateral Subject to Sale or Repledging Amount of Class of Fixed Rate Financial Assets Exposed to Interest Rate Risk Maturing in More than Five Years Amount of Class of Fixed Rate Financial Assets Exposed to Interest Rate Risk Maturing in One to Five Years Amount of Class of Fixed Rate Financial Assets Exposed to Interest Rate Risk Maturing Within One Year Amount of Class of Fixed Rate Financial Assets Exposed to Interest Rate Risk, Total Amount of Class of Fixed Rate Financial Liabilities Exposed to Interest Rate Risk Maturing in More than Five Years Amount of Class of Fixed Rate Financial Liabilities Exposed to Interest Rate Risk Maturing in One to Five Years Amount of Class of Fixed Rate Financial Liabilities Exposed to Interest Rate Risk Maturing Within One Year Amount of Class of Fixed Rate Financial Liabilities Exposed to Interest Rate Risk, Total Amount of Class of Floating Rate Financial Assets Exposed to Interest Rate Risk Maturing in More than Five Years Amount of Class of Floating Rate Financial Assets Exposed to Interest Rate Risk Maturing in One to Five Years Amount of Class of Floating Rate Financial Assets Exposed to Interest Rate Risk Maturing Within One Year Amount of Class of Floating Rate Financial Assets Exposed to Interest Rate Risk, Total Amount of Class of Floating Rate Financial Liabilities Exposed to Interest Rate Risk Maturing in More than Five Years Amount of Class of Floating Rate Financial Liabilities Exposed to Interest Rate Risk Maturing in One to Five Years Amount of Class of Floating Rate Financial Liabilities Exposed to Interest Rate Risk Maturing Within One Year Amount of Class of Floating Rate Financial Liabilities Exposed to Interest Rate Risk, Total Amount of Class of Liability Exposed to Contractual Maturities Maturing from Four Years to Five Years Amount of Class of Liability Exposed to Contractual Maturities Maturing from More than Five Years Amount of Class of Liability Exposed to Contractual Maturities Maturing from One to Three Months Amount of Class of Liability Exposed to Contractual Maturities Maturing from One Year to Two Years Amount of Class of Liability Exposed to Contractual Maturities Maturing from Three to Twelve Months Amount of Class of Liability Exposed to Contractual Maturities Maturing from Three Years to Four Years Amount of Class of Liability Exposed to Contractual Maturities Maturing from Two Years to Three Years Amount of Class of Liability Exposed to Contractual Maturities Maturing Up to One Month Amount of Class of Liability Exposed to Contractual Maturities, Total Amount of Class of Liability Exposed to Liquidity Risk Maturing from Five Years and Over Amount of Class of Liability Exposed to Liquidity Risk Maturing from One to Three Months Amount of Class of Liability Exposed to Liquidity Risk Maturing from One Year to Five Years Amount of Class of Liability Exposed to Liquidity Risk Maturing from Three to Twelve Months Amount of Class of Liability Exposed to Liquidity Risk Maturing Up to One Month Amount of Class of Liability Exposed to Liquidity Risk of Undetermined Maturity Amount of Class of Liability Exposed to Liquidity Risk, Total Amount of Class of Liability Exposed to Repricing Scale Maturing from Four Years to Five Years Amount of Class of Liability Exposed to Repricing Scale Maturing from More than Five Years Amount of Class of Liability Exposed to Repricing Scale Maturing from One to Three Months Amount of Class of Liability Exposed to Repricing Scale Maturing from One Year to Two Years Amount of Class of Liability Exposed to Repricing Scale Maturing from Three to Twelve Months Amount of Class of Liability Exposed to Repricing Scale Maturing from Three Years to Four Years Amount of Class of Liability Exposed to Repricing Scale Maturing from Two Years to Three Years Amount of Class of Liability Exposed to Repricing Scale Maturing Up to One Month Amount of Class of Liability Exposed to Repricing Scale, Total Amount of Class of Liability Included in Disposal Group Held for Sale Amount of Class of Other Financial Asset Amount of Class of Other Financial Liability Amount of Collaterals Recognised for Obligation to Return Pledged Collateral Sold for Class, Total Amount of Commitments for Acquisition of Intangible Assets Amount of Commitments for Acquisition of Property, Plant and Equipment Amount of Commitments for Development or Acquisition of Biological Assets Amount of Compensation from Third Parties Property, Plant and Equipment Impaired, Lost or Given Up Included in Profit or Loss Amount of Contingent Asset Amount of Contingent Liability Amount of Contingent Payments to Acquire Entity Amount of Contingent Rents Recognised in Income Statement Amount of Contingent Rents Recognised in Net Profit (Loss) Amount of Contingent Termination Benefit Amount of Contract Costs Incurred and Recognised Profits Less Losses Amount of Currency Risk Instrument Maturing in More than Five Years Amount of Currency Risk Instrument Maturing in One to Five Years Amount of Currency Risk Instrument Maturing Within One Year Amount of Currency Risk Instrument, Total Amount of Current Assets of Associate Not Equity-Accounted Amount of Current Assets of Joint Venture Amount of Current Assets of Subsidiary Amount of Current Liabilities of Associate Not Equity-Accounted Amount of Current Liabilities of Joint Venture Amount of Current Liabilities of Subsidiary Amount of Debt Instruments Collaterals Recognised for Obligation to Return Pledged Collateral Sold for Class Amount of Debt Instruments Provided as Non-Cash Collateral for Class Amount of Default or Breach Recognised Amount of Deferred Expenditure, Current Amount of Deferred Expenditure, Non-Current Amount of Deferred Tax Assets Recognised for Type of Temporary Difference Amount of Deferred Tax Assets Recognised for Type of Unused Tax Credit Amount of Deferred Tax Assets Recognised for Type of Unused Tax Loss Amount of Deferred Tax Income (Expense) Recognised for Type of Temporary Difference Amount of Deferred Tax Income (Expense) Recognised for Type of Unused Tax Credit Amount of Deferred Tax Income (Expense) Recognised for Type of Unused Tax Loss Amount of Deferred Tax Liabilities Recognised for Type of Temporary Difference Amount of Deferred Tax Liabilities Recognised for Type of Unused Tax Credit Amount of Deferred Tax Liabilities Recognised for Type of Unused Tax Loss Amount of Difference Between Carrying Amount and Amount to Pay at Maturity Amount of Difference Between Published Price and Fair Value of Listed Equity Instruments Issued Amount of Direct Operating Expenses from Investment Property Generating Rental Income Amount of Direct Operating Expenses from Investment Property Not Generating Rental Income Amount of Disposal Consideration Received by Means of Cash and Cash Equivalents Amount of Disposal Consideration Received in Disposal of Entity, Net Amount of Dividend Proposed or Declared After Balance Sheet Date But Before Authorisation of Financial Statements Amount of Dividend Proposed or Declared But Not Paid, Ordinary Shares Amount of Dividend Proposed or Declared But Not Paid, Preference Shares Amount of Dividend, Net of Tax, Ordinary Shares Amount of Dividend, Net of Tax, Preference Shares Amount of Dividend, Ordinary Shares, Gross Amount of Dividend, Preference Shares, Gross Amount of Dividends in Arrears, Preference Shares Amount of Effect of Change in Plans to Sell Non-Current Asset or Disposal Group Held for Sale on Results of Operations for Current Period Amount of Effect of Change in Plans to Sell Non-Current Asset or Disposal Group Held for Sale on Results of Operations for Prior Period Amount of Effect on Equity of Commodity Price Risk Amount of Effect on Equity of Equity Price Risk Amount of Effect on Equity of Other Price Risk Amount of Effect on Profit or Loss of Commodity Price Risk Amount of Effect on Profit or Loss of Equity Price Risk Amount of Effect on Profit or Loss of Other Price Risk Amount of Equity Instruments Collaterals Recognised for Obligation to Return Pledged Collateral Sold for Class Amount of Equity Instruments Provided as Non-Cash Collateral for Class Amount of Excess of Net Fair Value Over Cost Relating to Acquisition Amount of Expected Reimbursement in Respect of Class of Provision Amount of Expenditure on Account of Property, Plant and Equipment in Course of Construction Amount of Expense Arising from Cash-Settled Share-Based Payment Transactions Amount of Expense Arising from Equity-Settled Share-Based Payment Transactions Amount of Expense Capitalised for Share-Based Payment Transactions Amount of Expense for Share-Based Payment Transactions with Cash Alternatives Amount of Expense Recognised During Period for Bad and Doubtful Debts for Related Party Transaction Amount of Expenses of Joint Venture Amount of Fair Value on Adoption of IFRSs of Financial Asset Redesignated as Available-for-Sale Amount of Fair Value on Adoption of IFRSs of Financial Asset Redesignated as Fair Value Through Profit and Loss Amount of Fair Value on Adoption of IFRSs of Financial Liability Redesignated as Available-for-Sale Amount of Fair Value on Adoption of IFRSs of Financial Liability Redesignated as Fair Value Through Profit and Loss Amount of Financial Instrument Defined Benefit Plan Amount of Financial Instruments Defined Benefit Plan Amount of Gain (Loss) Recognised in Current Period Relating to Identifiable Assets, Liabilities or Contingent Liabilities Amount of Gain (Loss) Recognised in Income Statement for Sale or Reclassification Amount of Government Grant Recognised Amount of Government Grants Netted Against Reported Expenses Amount of Impact of Error on Prior Period Not Presented Amount of Impact of Error on Prior Period Presented Amount of Impact on Current Period of Change in Accounting Policy, Gross Amount of Impact on Current Period of Change in Accounting Policy, Net Amount of Impact on Current Period of Tax Attributed to Change in Accounting Policy Amount of Impairment Amount of Impairment Loss Recognised (Reversed) for Individual Asset Impaired Amount of Income Tax Consequences of Dividend Proposed or Declared After Balance Sheet Date But Before Authorisation of Financial Statements Amount of Income Tax Consequences of Dividends Not Recognised as Liability Amount of Incremental Fair Value Granted for Share-Based Payment Arrangement Modified Amount of Interest Expenses Resulting from Financial Assets and Liabilities Disclosed Separately Amount of Interest Income Resulting from Financial Assets and Liabilities Disclosed Separately Amount of Interest Income that has Been Accrued on Impaired Loans Amount of Inventory Write-Down Amount of Liabilities Recognised for Financing Obtained Amount of Loans and Advances Collaterals Recognised for Obligation to Return Pledged Collateral Sold for Class Amount of Loans and Advances Provided as Non-Cash Collateral for Class Amount of Maximum Exposure to Credit Risk by Class of Financial Asset Amount of Net Profit (Loss) of Associate Not Equity-Accounted Amount of Net Profit (Loss) of Joint Venture Amount of Net Profit (Loss) of Subsidiary Amount of Non-Cash Collateral Provided for Class, Total Amount of Non-Current Asset or Disposal Group Held for Sale Amount of Non-Current Assets of Associate Not Equity-Accounted Amount of Non-Current Assets of Joint Venture Amount of Non-Current Assets of Subsidiary Amount of Non-Current Liabilities of Associate Not Equity-Accounted Amount of Non-Current Liabilities of Joint Venture Amount of Non-Current Liabilities of Subsidiary Amount of Other Instruments Collaterals Recognised for Obligation to Return Pledged Collateral Sold for Class Amount of Other Instruments Provided as Non-Cash Collateral for Class Amount of Outstanding Balances for Related Party Transaction Amount of Potential Income Tax Consequences Amount of Previous Carrying Value of Financial Asset Redesignated as Available-for-Sale Amount of Previous Carrying Value of Financial Asset Redesignated as Fair Value Through Profit and Loss Amount of Previous Carrying Value of Financial Liability Redesignated as Available-for-Sale Amount of Previous Carrying Value of Financial Liability Redesignated as Fair Value Through Profit and Loss Amount of Prior Period Error, Gross Amount of Prior Period Error, Net Amount of Profit (Loss) for Combined Entity for Period Amount of Property Occupied or Other Assets Used Defined Benefit Plan Amount of Property, Plant and Equipment Acquired Under Finance Lease Amount of Property, Plant and Equipment Pledged as Security Amount of Provisions for Doubtful Debts Related to Outstanding Balances of Related Party Transaction Amount of Purchase Consideration Paid by Means of Cash and Cash Equivalents Amount of Purchase Consideration Paid to Acquire Entity, Net Amount of Recognised in Income Statement for Impairment Losses and Reversals Amount of Recognised Liability for Termination Benefits, Current Amount of Recognised Liability for Termination Benefits, Non-Current Amount of Recognised Liability for Termination Benefits, Total Amount of Reconciling Item of Equity Amount of Reconciling Item of Net Profit (Loss) Amount of Reconciling Item with Effect on Equity Under Previous GAAP Amount of Related Party Transaction Amount of Rental Income from Investment Property Amount of Research and Development Recognised as Expense Amount of Retention on Construction Contracts Amount of Revenue for Combined Entity for Period Amount of Revenues of Associate Not Equity-Accounted Amount of Revenues of Joint Venture Amount of Revenues of Subsidiary Amount of Reversal of Inventory Write-Down Amount of Share Capital for Class of Ordinary Share Capital Amount of Share Capital for Class of Preference Share Capital Amount of Share Premium for Class of Ordinary Share Capital Amount of Share Premium for Class of Preference Share Capital Amount of Significant Cash Balances Unavailable Amount of Significant Net Foreign Currency Exposures Amount of Significant Non-Cash Transaction Amount of Tax Attributed to Prior Period Error Amount of Tax on Dividend, Ordinary Shares Amount of Tax on Dividend, Preference Shares Amount of Total Assets of Associate Not Equity-Accounted Amount of Total Assets of Joint Venture Amount of Total Assets of Subsidiary Amount of Total Liabilities of Associate Not Equity-Accounted Amount of Total Liabilities of Joint Venture Amount of Total Liabilities of Subsidiary Amount of Unrecognised Deferred Tax Liabilities from Equity Instruments Amount of Unusual and Infrequent Item of Income (Expense) Amount Per Share of Dividend Proposed or Declared But Not Paid, Ordinary Shares Amount Per Share of Dividend Proposed or Declared But Not Paid, Preference Shares Amount Recognised as Income for Any Fees Received Under Arrangements Not Recognised as Finance Lease Amount Recognised in Statement of Recognised Income and Expensefor Actuarial Gains and Losses Total Amount Recognised in Statement of Recognised Income and Expensefor Effect of Limit Total Amount Relating to Loss Suffered in Current or Preceding Period Amounts Owed to Other Depositors Analysis of Credit Risk Exposure Using Internal and External Credit Ratings Analysis of Defined Benefit Obligation Into Amounts Arising From Plans Wholly Funded and Amounts Arising From Plans Wholly or Partly Funded Analysis of Discontinued Operations Any Available Information About Surplus or Deficit of Multi-Employer Plan Approach Applied in Accounting in Hyperinflationary Economies (Historical or Current Cost) Arrangements Not Recognised as Finance Leases Asset Eliminations Asset or Other Credit Enhancement Obtained Asset Recognised for Fair Value Changes of Hedged Item in Portfolio Hedge of Interest Rate Risk Assets (Presentation) Assets Category Amount Assets Category Description Assets Category Percentage Assets Disclosures Assets Disposed or Liabilities Settled Under Binding Sales Agreements Assets for Primary Segment Assets for Secondary Business Segment Assets for Secondary Geographic Segment Assets for Secondary Geographic Segment Based on Asset Location Assets Held as Collateral by Lender Assets Pledged as Collateral by Borrower Assets Pledged as Collateral Subject to Sale or Repledging Disclosures Assets Pledged as Collateral Subject to Sale or Repledging, Current Assets Pledged as Collateral Subject to Sale or Repledging, Non-Current Assets Pledged as Collateral Subject to Sale or Repledging, Total Assets Policies Assets, Current (Presentation) Assets, Current, Total Assets, Non-Current (Presentation) Assets, Non-Current, Total Assets, Total Associate Not Accounted for Using Equity Method Assumptions Used in Determining Fair Values of Class of Financial Asset Assumptions Used in Determining Fair Values of Class of Financial Liability Authorisation of Financial Statements Available-for-Sale Financial Assets Policy Available-for-Sale Financial Assets, Current Available-for-Sale Financial Assets, Equity Instruments Available-for-Sale Financial Assets, Equity Instruments Carried at Cost (Unquoted Equity) Available-for-Sale Financial Assets, Loans and Advances Available-for-Sale Financial Assets, Non-Current Available-for-Sale Financial Assets, Other Debt Instruments Available-for-Sale Financial Assets, Total Available-for-Sale Reserve Transferred to Income, Available-for-Sale Reserves Available-for-Sale Reserve Transferred to Income, Total Available-for-Sale Reserves Available-for-Sale Reserves, Beginning Balance Available-for-Sale Reserves, Ending Balance Available-for-Sale Reserves, Restated Bad and Doubtful Debts Policy Balance Sheet (Presentation) Balance Sheet Date Balance Sheet Eliminations Information Bank Balances Bank Borrowings, Current Bank Borrowings, Non-Current Bank Borrowings, Total Bank Overdraft Policy Bank Overdrafts Increased (Decreased) Bank Overdrafts Used for Cash Management Bank Overdrafts, Current Bank Overdrafts, Non-Current Bank Overdrafts, Total Barter Transactions Revenue Barter Transactions Revenue Disclosures Bases on Which Subsidiaries, Jointly Controlled Entities and Associates are Accounted for in Separate Financial Statements Basic Earnings (Loss) Per Share Basic Earnings (Loss) Per Share Disclosures Basic Earnings (Loss) Per Share from Continuing Operations Basic Earnings (Loss) Per Share from Discontinued Operations Basis for Accounting Treatment for General Banking Risks Basis for Allocation of Costs Between Segments Basis for Determination of Charges for General Banking Risks Basis for Determination of Impairment Losses on Loans and Advances for Writing Off Uncollectible Loans and Advances Basis for Determining Contingent Rent Payments Basis for Determining Value of Significant Non-Cash Transaction Basis for Determining When Loans and Advances are No Longer Past Due Basis for Measuring Financial Assets and Liabilities Basis for Recognising and Measuring Income and Expense Arising from Financial Assets and Financial Liabilities Basis for Writing Off Uncollectible Loans and Advances Basis of Presentation if Not on Going Concern Basis Basis of Presentation of Financial Statements Basis on Which Contingent Rent Determined Basis Used for Determining Fair Value Basis Used to Determine Fair Value Less Costs to Sell Basis Used to Determine Surplus or Deficit of Multi-Employer Plan Basis Used to Prepare Non-Compliant Comparative Information Benefits Paid Defined Benefit Plan Assets Benefits Paid Defined Benefit Plan Obligation Biological Asset Pledged as Security Biological Asset Where Fair Value Can Now be Reliably Measured Biological Asset Where Fair Value Information is Unreliable Biological Asset with Restricted Title Biological Assets Disclosures Biological Assets Policy Biological Assets Where Fair Value Can Now be Reliably Measured Disclosures Biological Assets Where Fair Value Cannot be Measured Biological Assets Where Fair Value Cannot be Measured, Beginning Balance Biological Assets Where Fair Value Cannot be Measured, Ending Balance Biological Assets Where Fair Value Cannot be Measured Reliably Biological Assets, Beginning Balance Biological Assets, Ending Balance Biological Assets, Total Biological Assets, Current Biological Assets, Non-Current Body that Authorised Issue of Financial Statements Bonds Payable Policy Bonds Receivable Policy Borrowing Costs Capitalised, Interest-Bearing Borrowings Borrowing Costs Capitalised, Property, Plant and Equipment Breakdown of Available-for-Sale Financial Assets Buildings Under Finance Leases, Net Buildings, Gross Buildings, Net Buildings, Net, Beginning Balance Buildings, Net, Ending Balance Business Combinations Defined Benefit Plan Assets Business Combinations Defined Benefit Plan Obligation Business Combinations Disclosures Business Combinations Policy Business or Geographic Segment in Which Reported Business Segment Cancellation of Subscribed Capital, Miscellaneous Other Reserves Cancellation of Subscribed Capital, Total Cancellation of Treasury Shares, Total Cancellation of Treasury Shares, Treasury Shares Cancelled Finance Leases Capital Commitment Capital Commitments Disclosures Capital Commitments of Venturer in Relation to Interests in Joint Ventures Capital Disclosures Capital Redemption Reserves Capital Redemption Reserves, Beginning Balance Capital Redemption Reserves, Ending Balance Capital Redemption Reserves, Restated Capital Reduction, Capital Redemption Reserves Capital Reduction, Merger Reserves Capital Reduction, Miscellaneous Other Reserves Capital Reduction, Retained Earnings (Accumulated Losses) Capital Reduction, Share Capital, Ordinary Shares Capital Reduction, Share Capital, Preference Shares Capital Reduction, Share Premium, Ordinary Shares Capital Reduction, Share Premium, Preference Shares Capital Reduction, Total Capitalisation of Borrowing Costs Policy Capitalisation Rate of Borrowing Costs Capitalised Capitalisation Rate of Borrowing Costs Capitalised, Property, Plant and Equipment Capitalised Subsequent Expenditure, Investment Property at Cost, Fair Value Information Unreliable, Fair Value Model Capitalised Subsequent Expenditure, Investment Property, Cost Model Capitalised Subsequent Expenditure, Investment Property, Fair Value Model Carrying Amount Derecognised if Entity Continues to Recognise Assets to Extent of Continuing Involvement Carrying Amount of Asset if Entity Continue to Recognise Carrying Amount of Assets Obtained for Collateralor Other Credit Enhancement Carrying Amount of Assets Under Binding Sales Agreements Carrying Amount of Associated Liability if Entity Continue to Recognise Carrying Amount of Associated Liability that Entity Continues to Recognise Assets to Extent of Continuing Involvement Carrying Amount of Biological Asset Pledged as Security Carrying Amount of Biological Asset Where Fair Value is Unreliable, Gross Carrying Amount of Biological Asset Where Fair Value is Unreliable, Net Carrying Amount of Biological Asset with Restricted Title Carrying Amount of Class of Asset for Entity Disposed Carrying Amount of Class of Financial Asset Carrying Amount of Class of Financial Liability Carrying Amount of Class of Identifiable Intangible Asset Revalued Carrying Amount of Class of Investment Property Carrying Amount of Class of Liability for Entity Disposed Carrying Amount of Collateral and Other Credit Enhancement Pledged as Security Relating to Financial Asset Past Due But Not Impaired Carrying Amount of Collateral and Other Credit Enhancement Pledged as Security Relating to Impaired Financial Asset Carrying Amount of Financial Asset Past Due but Not Impaired Maturing in Less than Three Months Carrying Amount of Financial Asset Past Due but Not Impaired Maturing in More than Twelve Months Carrying Amount of Financial Asset Past Due but Not Impaired Maturing in Six to Twelve Months Carrying Amount of Financial Asset Past Due but Not Impaired Maturing in Three to Six Months Carrying Amount of Financial Asset Past Due but Not Impaired, Total Carrying Amount of Financial Asset Where Presumption that Fair Value Can be Reliably Measured has Been Overcome Carrying Amount of Financial Assets Pledged as Collateral Carrying Amount of Financial Assets Pledged as Collateral for Contingent Liabilities Carrying Amount of Financial Assets Pledged as Collateral for Liabilities Carrying Amount of Group of Biological Assets Carrying Amount of Identifiable Intangible Asset Acquired Through Government Grant Carrying Amount of Identifiable Intangible Asset Pledged as Security or with Restricted Title Carrying Amount of Impaired Financial Asset Carrying Amount of Investment Property Disposed Carried at Cost, Fair Value Model Carrying Amount of Liabilities from Share-Based Payment Transactions Carrying Amount of Part of Asset that Entity Continues to Recognise Assets to Extent of Continuing Involvement Carrying Amount of Provisions Recorded for Terminating or Reducing Activities of an Acquiree Carrying Amount of Retired Property, Plant and Equipment Not Held for Disposal Carrying Amount of Significant Individual Identifiable Intangible Asset Carrying Amount of Temporarily Idle Property Plant and Equipment Carrying Amount of Total Assets if Entity Continues to Recognise Assets to Extent of Continuing Involvement Carrying Amount of Total Assets to be Disposed Carrying Amount of Total Liabilities to be Disposed Cash and Balances with Central Banks Cash and Cash Equivalents Cash and Cash Equivalents Disclosures Cash and Cash Equivalents Policy Cash and Cash Equivalents, Cash Flow Statement, Beginning Balance Cash and Cash Equivalents, Cash Flow Statement, Ending Balance Cash and Cash Equivalents, Reported in Cash Flow Statement Cash Dividends Declared, Merger Reserves Cash Dividends Declared, Miscellaneous Other Reserves Cash Dividends Declared, Proposed Dividend Reserves Cash Dividends Declared, Retained Earnings (Accumulated Losses) Cash Dividends Declared, Total Cash Dividends Subsequently Paid, Retained Earnings (Accumulated Losses) Cash Dividends Subsequently Paid, Total Cash Flow Hedge Cash Flow Hedge Gains (Losses) Transferred to Income, Hedging Reserves Cash Flow Hedge Gains (Losses) Transferred to Income, Total Cash Flow Hedge Gains (Losses) Transferred to Inventory, Hedging Reserves Cash Flow Hedge Gains (Losses) Transferred to Inventory, Total Cash Flow Hedge Gains (Losses) Transferred to Non-Financial Assets, Hedging Reserves Cash Flow Hedge Gains (Losses) Transferred to Non-Financial Assets, Total Cash Flow Hedge Gains (Losses) Transferred to Non-Financial Liabilities, Hedging Reserves Cash Flow Hedge Gains (Losses) Transferred to Non-Financial Liabilities, Total Cash Flow Hedge Gains (Losses) Transferred to Property, Plant and Equipment, Hedging Reserves Cash Flow Hedge Gains (Losses) Transferred to Property, Plant and Equipment, Total Cash Flow Hedge Gains (Losses), Hedging Reserves Cash Flow Hedge Gains (Losses), Total Cash Flow Hedges Recognised in Equity Cash Flow Hedges Recognised in Net Profit (Loss) Cash Flow Hedges Transferred to Assets Cash Flow Risk Exposures Cash Flow Statement (Presentation) Cash Flows Before Changes in Working Capital (Presentation) Cash Flows Before Changes in Working Capital, Total Cash Flows from (Used in) Operations Before Changes in Operating Assets and Liabilities (Presentation) Cash Flows from (Used in) Operations Before Changes in Operating Assets and Liabilities, Total Cash Flows from (Used in) Operations, Direct Method (Presentation) Cash Flows from (Used in) Operations, Indirect Method (Presentation) Cash Flows from (Used in) Operations, Total Cash Flows from (Used in) Other Operating Activities (Presentation) Cash Flows from (Used in) Other Operating Activities, Total Cash Generating Unit with Impaired Assets Cash on Hand Cash Restricted or Pledged Categories of Financial Assets Disclosures Categories of Financial Liabilities Disclosures Certificates of Deposit Certificates of Deposit, Excluding Repurchase Agreements Change in Accounting Estimate Change in Accounting Estimate Treatment Change in Accounting Policies Change in Accounting Policy Affecting Equity, Available-for-Sale Reserves Change in Accounting Policy Affecting Equity, Capital Redemption Reserves Change in Accounting Policy Affecting Equity, Cumulative Income (Expense) Relating to Non-Current Assets and Disposal Groups Held for Sale Change in Accounting Policy Affecting Equity, Hedging Reserves Change in Accounting Policy Affecting Equity, Legal and Statutory Reserves Change in Accounting Policy Affecting Equity, Merger Reserves Change in Accounting Policy Affecting Equity, Minority Interest Change in Accounting Policy Affecting Equity, Miscellaneous Other Reserves Change in Accounting Policy Affecting Equity, Option Reserves Change in Accounting Policy Affecting Equity, Proposed Dividend Reserves Change in Accounting Policy Affecting Equity, Reserves for General Banking Risks Change in Accounting Policy Affecting Equity, Retained Earnings (Accumulated Losses) Change in Accounting Policy Affecting Equity, Revaluation Reserves Change in Accounting Policy Affecting Equity, Share Capital, Ordinary Shares Change in Accounting Policy Affecting Equity, Share Capital, Preference Shares Change in Accounting Policy Affecting Equity, Share Premium, Ordinary Shares Change in Accounting Policy Affecting Equity, Share Premium, Preference Shares Change in Accounting Policy Affecting Equity, Subscribed Capital Change in Accounting Policy Affecting Equity, Total Change in Accounting Policy Affecting Equity, Translation Reserves Change in Accounting Policy Affecting Equity, Treasury Shares Change in Accounting Policy Affecting Equity, Warrant Reserves Change in Accounting Policy Treatment Change in Method of Compilation of Impairment Used by Cash Generating Units Change in Plans to Sell Non-Current Asset or Disposal Group Held for Sale Change in Reporting Period Changes in Accounting Estimates Changes in Accounting Estimates and Policies Changes in Accounting Policies Changes in Accounting Policies Adopted for Segment Reporting Changes in Allowance for Impairment of Loans and Advances (Presentation) Changes in Allowance for Impairment of Loans and Advances, Total Changes in Available-for-Sale Reserves Changes in Available-for-Sale Reserves (Presentation) Changes in Available-for-Sale Reserves, Total Changes in Biological Assets (Presentation) Changes in Biological Assets Where Fair Value Cannot be Measured, Total Changes in Biological Assets, Total Changes in Buildings, Net (Presentation) Changes in Buildings, Net, Total Changes in Capital Redemption Reserves Changes in Capital Redemption Reserves (Presentation) Changes in Capital Redemption Reserves, Total Changes in Construction in Progress (Presentation) Changes in Construction in Progress, Net, Total Changes in Cumulative Income (Expense) Relating to Non-Current Assets and Disposal Groups Held for Sale Changes in Cumulative Income (Expense) Relating to Non-Current Assets and Disposal Groups Held for Sale (Presentation) Changes in Cumulative Income (Expense) Relating to Non-Current Assets and Disposal Groups Held for Sale, Total Changes in Deferred Tax Liabilities (Presentation) Changes in Deferred Tax Liabilities, Total Changes in Development Costs, Net (Presentation) Changes in Development Costs, Net, Total Changes in Equity Changes in Equity, Total Changes in Equity, Total (Presentation) Changes in Fixtures and Fittings, Net (Presentation) Changes in Fixtures and Fittings, Net, Total Changes in Goodwill (Presentation) Changes in Goodwill, Total Changes in Hedging Reserves Changes in Hedging Reserves (Presentation) Changes in Hedging Reserves, Total Changes in Identifiable Intangible Assets, Net (Presentation) Changes in Identifiable Intangible Assets, Net, Total Changes in Investment Property at Cost, Fair Value Information Unreliable, Fair Value Model (Presentation) Changes in Investment Property at Cost, Fair Value Model, Total Changes in Investment Property, Cost Model (Presentation) Changes in Investment Property, Cost Model, Total Changes in Investment Property, Fair Value Model (Presentation) Changes in Investment Property, Fair Value Model, Total Changes in Investments in Associates (Presentation) Changes in Investments in Associates, Total Changes in Issued Capital (Presentation) Changes in IT Equipment, Net (Presentation) Changes in IT Equipment, Net, Total Changes in Land (Presentation) Changes in Land, Net, Total Changes in Leasehold Improvements, Net (Presentation) Changes in Leasehold Improvements, Net, Total Changes in Legal and Statutory Reserves Changes in Legal and Statutory Reserves (Presentation) Changes in Legal and Statutory Reserves, Total Changes in Legal Proceedings Provision (Presentation) Changes in Legal Proceedings Provision, Total Changes in Merger Reserves Changes in Merger Reserves (Presentation) Changes in Merger Reserves, Total Changes in Minority Interest Changes in Minority Interest (Presentation) Changes in Minority Interest, Total Changes in Miscellaneous Other Reserves Changes in Miscellaneous Other Reserves (Presentation) Changes in Miscellaneous Other Reserves, Total Changes in Motor Vehicles, Net (Presentation) Changes in Motor Vehicles, Net, Total Changes in Number of Issued and Fully Paid, Ordinary Shares, Total Changes in Number of Issued and Fully Paid, Preference Shares, Total Changes in Number of Treasury Shares, Total, Ordinary Shares Changes in Number of Treasury Shares, Total, Preference Shares Changes in Onerous Contracts Provision (Presentation) Changes in Onerous Contracts Provision, Total Changes in Operating Assets and Liabilities (Presentation) Changes in Operating Assets and Liabilities, Net Changes in Option Reserves Changes in Option Reserves (Presentation) Changes in Option Reserves, Total Changes in Other Identifiable Intangible Assets, Net (Presentation) Changes in Other Identifiable Intangible Assets, Net, Total Changes in Other Property, Plant and Equipment, Net (Presentation) Changes in Other Property, Plant and Equipment, Net, Total Changes in Other Provisions (Presentation) Changes in Other Provisions, Total Changes in Other Reserves (Presentation) Changes in Patents, Trademarks and Other Rights, Net (Presentation) Changes in Patents, Trademarks and Other Rights, Net, Total Changes in Plant and Equipment, Net (Presentation) Changes in Plant and Equipment, Net, Total Changes in Property, Plant and Equipment, Net (Presentation) Changes in Property, Plant and Equipment, Net, Total Changes in Proposed Dividend Reserves Changes in Proposed Dividend Reserves (Presentation) Changes in Proposed Dividend Reserves, Total Changes in Provisions, Total Changes in Provisions, Total (Presentation) Changes in Reserves for General Banking Risks Changes in Reserves for General Banking Risks (Presentation) Changes in Reserves for General Banking Risks, Total Changes in Restructuring Provision (Presentation) Changes in Restructuring Provision, Total Changes in Retained Earnings (Accumulated Losses) Changes in Retained Earnings (Accumulated Losses) (Presentation) Changes in Retained Earnings (Accumulated Losses), Total Changes in Revaluation Reserves Changes in Revaluation Reserves (Presentation) Changes in Revaluation Reserves, Total Changes in Revaluation Surplus, Identifiable Intangible Assets (Presentation) Changes in Revaluation Surplus, Identifiable Intangible Assets, Total Changes in Revaluation Surplus, Property, Plant and Equipment (Presentation) Changes in Revaluation Surplus, Property, Plant and Equipment, Total Changes in Share Capital, Ordinary Shares Changes in Share Capital, Ordinary Shares (Presentation) Changes in Share Capital, Ordinary Shares, Total Changes in Share Capital, Preference Shares Changes in Share Capital, Preference Shares (Presentation) Changes in Share Capital, Preference Shares, Total Changes in Share Options in Share-Based Payment Arrangement, Total Changes in Share Premium, Ordinary Shares Changes in Share Premium, Ordinary Shares (Presentation) Changes in Share Premium, Ordinary Shares, Total Changes in Share Premium, Preference Shares Changes in Share Premium, Preference Shares (Presentation) Changes in Share Premium, Preference Shares, Total Changes in Software, Net (Presentation) Changes in Software, Net, Total Changes in Subscribed Capital Changes in Subscribed Capital (Presentation) Changes in Subscribed Capital, Total Changes in Translation Reserves Changes in Translation Reserves (Presentation) Changes in Translation Reserves, Total Changes in Treasury Shares Changes in Treasury Shares (Presentation) Changes in Treasury Shares, Total Changes in Warrant Reserves Changes in Warrant Reserves (Presentation) Changes in Warrant Reserves, Total Changes in Warranty Provision (Presentation) Changes in Warranty Provision, Total Changes, Decrease (Increase), in Inventories of Finished Goods and Work in Progress Charges for Losses Written Off, Allowance for Impairment of Loans and Advances Circumstances Leading to Reversals of Inventory Write-Down Class of Asset Exposed to Contractual Maturities by Maturity Groupings Class of Asset Exposed to Repricing Scale by Maturity Groupings Class of Asset for Analysis of Liquidity Risk by Maturity Groupings Class of Asset of Entity Acquired Class of Asset of Entity Disposed Class of Asset with Arrangements Not Recognised as Finance Leases Class of Assets Impaired Class of Assets Pledged as Collateral Subject to Sale or Repledging Class of Financial Asset Class of Financial Asset or Other Exposure to Credit Risk Class of Financial Asset Provided as Non-Cash Collateral Class of Financial Assets for Which Transfers Do Not Qualify for Derecognition Class of Financial Instrument Subject to Interest Rate Risk Class of Financial Instrument Where Fair Value Impractical to Measure Class of Financial Liability Class of Financial Liability Recognised for Obligation to Return Pledged Collateral Sold Class of Fixed Rate Financial Assets Exposed to Interest Rate Risk Class of Fixed Rate Financial Liabilities Exposed to Interest Rate Risk Class of Floating Rate Financial Assets Exposed to Interest Rate Risk Class of Floating Rate Financial Liabilities Exposed to Interest Rate Risk Class of Identifiable Intangible Asset Revalued Class of Investment Property Class of Liability Exposed to Contractual Maturities by Maturity Groupings Class of Liability Exposed to Repricing Scale by Maturity Groupings Class of Liability for Analysis of Liquidity Risk by Maturity Groupings Class of Liability Included in Disposal Group Held for Sale Class of Liability of Entity Acquired Class of Liability of Entity Disposed Class of Ordinary Share Capital Class of Other Financial Asset Class of Other Financial Liability Class of Preference Share Capital Class of Property, Plant and Equipment Revalued Class of Provision Class of Service Concession Arrangement Classes of Accrued Liabilities (Presentation) Classes of Accumulated Amortisation and Impairment, Intangible Assets (Presentation) Classes of Accumulated Depreciation and Impairment, Property, Plant and Equipment (Presentation) Classes of Allowances for Trade and Other Receivables (Presentation) Classes of Assets Classes of Available-for-Sale Financial Assets (Presentation) Classes of Cash and Cash Equivalents (Presentation) Classes of Deferred Income (Presentation) Classes of Deposits (Presentation) Classes of Dividend Income (Presentation) Classes of Employee Expenses (Presentation) Classes of Equity Classes of Fees and Commission Expense (Presentation) Classes of Fees and Commission Income (Presentation) Classes of Finance Costs (Presentation) Classes of Financial Assets and Liabilities Exposed to Interest Rate Risk Classes of Financial Assets Designated as Fair Value Through Profit or Loss (Presentation) Classes of Financial Assets Held for Trading (Presentation) Classes of Financial Liabilities Designated as Fair Value Through Profit or Loss (Presentation) Classes of Financial Liabilities Held for Trading (Presentation) Classes of Gain (Loss) on Derecognition of Non-Current Assets Not Held for Sale (Presentation) Classes of Gains (Losses) on Financial Instruments, Due to Fair Value Adjustments in Hedge Accounting (Presentation) Classes of Hedging Assets (Presentation) Classes of Hedging Liabilities (Presentation) Classes of Held-to-Maturity Investments (Presentation) Classes of Income (Loss) from Investments (Presentation) Classes of Intangible Assets, Gross (Presentation) Classes of Intangible Assets, Net (Presentation) Classes of Intangible Assets, Net, Finite-Lived and Indefinite-Lived (Presentation) Classes of Interest Expense (Presentation) Classes of Interest Income (Presentation) Classes of Interest-Bearing Borrowings (Presentation) Classes of Inventories (Presentation) Classes of Issued Capital (Presentation) Classes of Issued Capital, Shares Classified as Liabilities (Presentation) Classes of Liabilities Classes of Loans and Receivables (Presentation) Classes of Non-Interest-Bearing Borrowings (Presentation) Classes of Other Assets (Presentation) Classes of Other Financial Assets (Presentation) Classes of Other Financial Liabilities Classes of Other Liabilities (Presentation) Classes of Property, Plant and Equipment, Gross (Presentation) Classes of Property, Plant and Equipment, Net (Presentation) Classes of Provisions (Presentation) Classes of Realised Gains (Losses) on Financial Instruments, Excluding Interest Flows (Presentation) Classes of Reserves (Presentation) Classes of Revenue (Presentation) Classes of Trade and Other Payables (Presentation) Classes of Trade and Other Receivables, Gross (Presentation) Classes of Trade and Other Receivables, Net (Presentation) Classes, Income Statement Code of Assets Obtained for Collateral or Other Credit Enhancement Code of Biological Asset Pledged as Security Code of Biological Asset Where Fair Value Can Now be Reliably Measured Code of Biological Asset Where Fair Value is Unreliable Code of Biological Asset with Restricted Title Code of Capital Commitment Code of Cash Generating Unit Code of Change in Accounting Policy Code of Change in an Accounting Estimate Code of Change in Plans to Sell Non-Current Asset or Disposal Group Held for Sale Code of Class of Asset Exposed to Contractual Maturities Code of Class of Asset Exposed to Repricing Scale Code of Class of Asset for Analysis of Liquidity Risk Code of Class of Asset in Entity Disposed Code of Class of Asset of Entity Acquired Code of Class of Asset with Arrangements Not Recognised as Finance Lease Code of Class of Assets Pledged as Collateral Subject to Sale or Repledging Code of Class of Financial Asset Code of Class of Financial Asset or Other Exposure to Credit Risk Code of Class of Financial Asset Provided as Non-Cash Collateral Code of Class of Financial Assets and Liabilities Exposed to Interest Rate Risk Code of Class of Financial Assets for Which Transfers Do Not Qualify for Derecognition Code of Class of Financial Instrument Subject to Interest Rate Risk Code of Class of Financial Instruments Measured at Cost Rather Than Fair Value Code of Class of Financial Liability Code of Class of Financial Liability Recognised for Obligation to Return Pledged Collateral Sold Code of Class of Fixed Rate Financial Assets Exposed to Interest Rate Risk Code of Class of Fixed Rate Financial Liabilities Exposed to Interest Rate Risk Code of Class of Floating Rate Financial Assets Exposed to Interest Rate Risk Code of Class of Floating Rate Financial Liabilities Exposed to Interest Rate Risk Code of Class of Identifiable Intangible Asset Revalued Code of Class of Investment Property Code of Class of Liability Exposed to Contractual Maturities Code of Class of Liability Exposed to Repricing Scale Code of Class of Liability for Analysis of Liquidity Risk Code of Class of Liability in Entity Disposed Code of Class of Liability Included in Disposal Group Held for Sale Code of Class of Liability of Entity Acquired Code of Class of Ordinary Share Capital Code of Class of Other Financial Asset Code of Class of Other Financial Liability Code of Class of Preference Share Capital Code of Class of Property, Plant and Equipment Revalued Code of Class of Provision Code of Class of Service Concession Arrangement Code of Collateral and Other Credit Enhancement Pledged as Security Relating to Financial Asset Past Due But Not Impaired Code of Collateral and Other Credit Enhancement Pledged as Security Relating to Impaired Financial Asset Code of Contingent Asset Code of Contingent Liability Code of Contingent Termination Benefit Code of Currency Code of Currency Risk Instrument Code of Default or Breach Code of Deferred Expenditure, Current Code of Deferred Expenditure, Non-Current Code of Departure from IFRS Code of Discontinued Operation Code of Dividend Declared After Balance Sheet Date Code of Dividend Paid, Ordinary Shares Code of Dividend Paid, Preference Shares Code of Dividend Proposed or Declared But Not Paid, Ordinary Shares Code of Dividend Proposed or Declared But Not Paid, Preference Shares Code of Dividends in Arrears, Preference Shares Code of Element Not Reclassified Code of Element Reclassification Code of Entity Acquired Code of Entity Disposed Code of Event After Balance Sheet Date Code of Financial Asset Impaired and Past Due Code of Financial Asset Past Due but Not Impaired Code of Financial Asset Redesignated as Available-for-Sale Code of Financial Asset Redesignated as Fair Value Through Profit and Loss Code of Financial Asset Where Presumption that Fair Value Can be Reliably Measured has Been Overcome Code of Financial Liability Redesignated as Available-for-Sale Code of Financial Liability Redesignated as Fair Value Through Profit and Loss Code of Government Grant Code of Group of Biological Assets Code of Hedging Instrument Code of Identifiable Intangible Asset Acquired Through Government Grant Code of Identifiable Intangible Asset Pledged as Security or with Restricted Title Code of Individual Asset Impaired Code of Instrument Creating Potential Risk Code of Investment Property Disposed Carried at Cost, Fair Value Model Code of Investment Property Where Fair Value Information is Unreliable, Cost Model Code of Multi-Employer Defined Benefit Plan Code of Narrative Code of Non-Current Asset or Disposal Group Held for Sale Code of Non-Current Asset or Disposal Group Held for Sale Which Were Sold or Reclassified Code of Other Market Risk Type Code of Other Price Risk Code of Prior Period Error Code of Property, Plant and Equipment Pledged as Security Code of Reclassification Code of Recognised Termination Benefit Code of Reconciling Item of Equity Code of Reconciling Item of Net Profit (Loss) Code of Reconciling Item with Effect on Equity Under Previous GAAP Code of Related Party Relationship Code of Related Party Transaction Code of Share-Based Payment Arrangement Code of Shares Reserved for Issuance Under Options and Sales Contracts, Preference Shares Code of Significant Individual Identifiable Intangible Asset Code of Significant Non-Cash Transaction Code of Standard Adopted Before Effective Date Code of Type of Temporary Difference Code of Type of Unused Tax Credit Code of Type of Unused Tax Loss Code of Unusual and Infrequent Item of Income (Expense) Collateral Accepted Which Entity is Permitted to Sell or Repledge Collateral and Other Credit Enhancement Pledged as Security Relating to Financial Asset Past Due But Not Impaired Collateral and Other Credit Enhancement Pledged as Security Relating to Impaired Financial Asset Collateral Disclosures Comments Relating to Standard Adopted Before Effective Date Commitments Relating to Interests in Joint Ventures (Presentation) Commitments Relating to Interests in Joint Ventures, Total Commodity Linked Financial Instruments Policy Commodity Price Risk Disclosures Comparative Information for First-Time Adopter Components of Income Tax Expense (Income) Composition of Geographic Segment Compound Financial Instruments with Multiple Embedded Derivatives Disclosures Concentrations of Assets Concentrations of Assets by Geographic Area Concentrations of Assets by Other Type of Risk Concentrations of Assets by Type of Customer Concentrations of Assets by Type of Industry Concentrations of Assets, Liabilities, and Off Balance Sheet Items Disclosures Concentrations of Credit Risk and Credit Risk Exposure Narrative Concentrations of Liabilities Concentrations of Liabilities by Geographic Area Concentrations of Liabilities by Other Type of Risk Concentrations of Liabilities by Type of Customer Concentrations of Liabilities by Type of Industry Concentrations of Off Balance Sheet Items Concentrations of Off Balance Sheet Items by Geographic Area Concentrations of Off Balance Sheet Items by Other Type of Risk Concentrations of Off Balance Sheet Items by Type of Customer Concentrations of Off Balance Sheet Items by Type of Industry Consideration Paid to Acquire Entity Consolidated Assets Consolidated Balance Sheet Information Consolidated Financial Information Consolidated Financial Statements Not Reported Consolidated Income Taxes Consolidated Interest Expense Consolidated Interest Income Consolidated Investments in Equity-Accounted Investments Consolidated Liabilities Consolidated Other Result Component Consolidated Result Consolidated Result Information Consolidated Revenue Consolidated Revenue Information Consolidated Share of Profit (Loss) from Equity-Accounted Investments Consolidation Principles Policy Construction Contract Revenue Recognised During Period Construction Contract Revenue Recognition Construction Contracts Disclosures Construction Contracts Policy Construction Contracts Revenue Disclosures Construction in Progress, Gross Construction in Progress, Net Construction in Progress, Net, Beginning Balance Construction in Progress, Net, Ending Balance Contingencies Disclosures Contingent Asset Contingent Liabilities for Which Venturer is Contingently Liable for Liabilities of Other Venturers Contingent Liabilities Incurred by Investor in Relation to Interests in Associates Contingent Liabilities Incurred by Venturer in Relation to Interests in Joint Ventures Contingent Liabilities of Associates for Which Entity is Severally Liable Contingent Liabilities Relating to Joint Ventures Contingent Liability Contingent Rents Recognised as Income Contingent Rents Under Operating Leases Contingent Termination Benefit Contingently Issuable Shares Contract Repricing or Maturity Date Narrative Contractual Obligations to Purchase, Construct or Develop Investment Property or for Maintenance or Repair Contributions By Employer Defined Benefit Plan Assets Contributions Paid Defined Benefit Plan Assets Contributions Paid Defined Benefit Plan Obligation Conversion of Debt to Equity, Hedging Reserves Conversion of Debt to Equity, Miscellaneous Other Reserves Conversion of Debt to Equity, Share Capital, Ordinary Shares Conversion of Debt to Equity, Share Capital, Preference Shares Conversion of Debt to Equity, Share Premium, Ordinary Shares Conversion of Debt to Equity, Share Premium, Preference Shares Conversion of Debt to Equity, Total Conversion of Debt to Equity, Translation Reserves Convertible Borrowings, Current Convertible Borrowings, Non-Current Convertible Borrowings, Total Convertible Debt Convertible Loan Notes Policy Convertible Preference Shares Cost Model Policies Cost of Combination Cost of Inventories Recognised as Expense During Period Cost of Investment in Associate Cost of Investment in Joint Venture Cost of Sales Costs Incurred and Recognised Profits (Less Recognised Losses) to Date, Due from Costs Incurred and Recognised Profits (Less Recognised Losses) to Date, Due to Counterparty Concentrations of Credit Risk Country of Incorporation Country of Incorporation of Associate Country of Incorporation of Significant Subsidiary Country of Incorporation or Location of Joint Venture Credit Risk Disclosures Credit Risk Exposures Cumulative Amount Not Recognised, Investments in Associates Cumulative Amount of Actuarial Gains and Losses Recognised in Statement of Recognised Income and Expensefor Entities That Recognise Actuarial Gains and Lossesin Statement of Recognised Income and Expense Cumulative Change in Fair Value Recognised on Disposal of Investment Property Moved from Cost Model to Fair Value Model Cumulative Effect of Change in Accounting Policy Per Basic Share Cumulative Income (Expense) Relating to Non-Current Assets and Disposal Groups Held for Sale Cumulative Income (Expense) Relating to Non-Current Assets and Disposal Groups Held for Sale, Beginning Balance Cumulative Income (Expense) Relating to Non-Current Assets and Disposal Groups Held for Sale, Ending Balance Cumulative Income (Expense) Relating to Non-Current Assets and Disposal Groups Held for Sale, Restated Currency of Currency Risk Instrument Currency Risk Disclosures Currency Risk Exposures Currency Risk Instrument Current and Deferred Tax Relating to Interest on Convertible Debt Current and Deferred Tax Relating to Interest on Convertible Preference Shares Current and Deferred Tax Relating to Interest on Other Potentially Dilutive Shares Current and Non-Current Classification of Assets Current and Non-Current Classification of Liabilities Current and Non-Current Portion of Allowances for Trade and Other Receivables (Presentation) Current and Non-Current Portion of Assets Pledged as Collateral Subject to Sale or Repledging (Presentation) Current and Non-Current Portion of Available-for-Sale Financial Assets (Presentation) Current and Non-Current Portion of Biological Assets (Presentation) Current and Non-Current Portion of Deferred Income (Presentation) Current and Non-Current Portion of Financial Assets Designated as Fair Value Through Profit or Loss (Presentation) Current and Non-Current Portion of Financial Assets Held for Trading (Presentation) Current and Non-Current Portion of Financial Liabilities Designated as Fair Value Through Profit or Loss (Presentation) Current and Non-Current Portion of Hedging Assets (Presentation) Current and Non-Current Portion of Hedging Liabilities (Presentation) Current and Non-Current Portion of Held-to-Maturity Investments (Presentation) Current and Non-Current Portion of Interest-Bearing Borrowings (Presentation) Current and Non-Current Portion of Loans and Receivables (Presentation) Current and Non-Current Portion of Non-Interest-Bearing Borrowings (Presentation) Current and Non-Current Portion of Other Assets (Presentation) Current and Non-Current Portion of Other Financial Assets (Presentation) Current and Non-Current Portion of Other Financial Liabilities (Presentation) Current and Non-Current Portion of Other Liabilities (Presentation) Current and Non-Current Portion of Post-Employment Benefit Obligation (Presentation) Current and Non-Current Portion of Prepayments (Presentation) Current and Non-Current Portion of Provisions (Presentation) Current and Non-Current Portion of Trade and Other Payables (Presentation) Current and Non-Current Portion of Trade and Other Receivables, Gross (Presentation) Current and Non-Current Portion of Trade and Other Receivables, Net (Presentation) Current Income Tax Expense, Net, Domestic Current Income Tax Expense, Net, Foreign Current Income Tax Expense, Net, Total Current Income Tax Liabilities Disclosures Current Method Used by Cash Generating Units Current Service Cost Defined Benefit Plan Current Service Cost Defined Benefit Plan Obligation Current Tax Assets Disclosures Current Tax Expense Current Tax Payables Current Tax Receivables Curtailments Defined Benefit Plan Obligation Date Dividend Paid, Ordinary Shares Date Dividend Paid, Preference Shares Date of Authorisation for Issue of Financial Statements Date of Declaration of Dividend for Dividend Declared But Not Paid, Ordinary Shares Date of Declaration of Dividend for Dividend Declared But Not Paid, Preference Shares Date of Expected Completion of Discontinuance Date of Initial Disclosure of Discontinuance Event Date of Record for Dividend Proposed or Declared But Not Paid, Ordinary Shares Date of Record for Dividend Proposed or Declared But Not Paid, Preference Shares Date of Transition to IFRS Financial Statements Debentures and Debt Certificates Debentures and Debt Certificates Disclosures Debentures and Debt Certificates Policy Decomissioning, Restoration and Rehabilitation Costs Decrease Accumulated Post-Employment Benefit Obligationfor Medical Costs Decrease Aggregate Current Service Cost and Interest Cost Decreases Due to Harvest, Biological Assets Decreases Due to Harvest, Biological Assets Where Fair Value Cannot be Measured Decreases Through Sales, Biological Assets Decreases Through Sales, Biological Assets Where Fair Value Cannot be Measured Default or Breach Defaults and Breaches Disclosures Defeasance of Debt Policy Deferred Expenditure, Current Deferred Expenditure, Non-Current Deferred Expenditures Disclosures Deferred Gains and Losses Deferred Income Disclosures Deferred Income Policy Deferred Income, Current Deferred Income, Non-Current Deferred Income, Total Deferred Tax Adjustment, Available-for-Sale Reserves Deferred Tax Adjustment, Hedging Reserves Deferred Tax Adjustment, Miscellaneous Other Reserves Deferred Tax Adjustment, Retained Earnings (Accumulated Losses) Deferred Tax Adjustment, Revaluation Reserves Deferred Tax Adjustment, Total Deferred Tax Adjustment, Translation Reserves Deferred Tax Assets Deferred Tax Assets (Presentation) Deferred Tax Assets Disclosures Deferred Tax Assets Policy Deferred Tax Assets Relating to Accruals Deferred Tax Assets Relating to Amortisation Deferred Tax Assets Relating to Depreciation Deferred Tax Assets Relating to Foreign Exchange Contracts Deferred Tax Assets Relating to Other Deferred Tax Assets Relating to Post-Employment Benefit Obligation Deferred Tax Assets Relating to Provisions Deferred Tax Assets Relating to Revaluations of Financial Instruments Deferred Tax Assets Relating to Revaluations of Intangible Assets Deferred Tax Assets Relating to Revaluations of Investment Property Deferred Tax Assets Relating to Revaluations of Property, Plant and Equipment Deferred Tax Assets Relating to Tax Credits Deferred Tax Assets Relating to Tax Losses Deferred Tax Assets, Other, Unrecognised Deferred Tax Assets, Recognised Deferred Tax Assets, Tax Credits, Unrecognised Deferred Tax Assets, Tax Losses, Unrecognised Deferred Tax Assets, Temporary Differences, Unrecognised Deferred Tax Assets, Unrecognised Deferred Tax Assets, Unrecognised (Presentation) Deferred Tax Assets, Unrecognised, Total Deferred Tax Expense (Income) Relating to Origination and Reversal of Temporary Differences Deferred Tax Expense (Income) Relating to Tax Rate Changes or New Taxes Deferred Tax Expense Arising from Write-Down or Reversal of Write-Down of Deferred Tax Asset during Assessment of Usability Deferred Tax Expense, Net, Domestic Deferred Tax Expense, Net, Foreign Deferred Tax Expense, Net, Total Deferred Tax Liabilities Deferred Tax Liabilities, Beginning Balance Deferred Tax Liabilities, Ending Balance Deferred Tax Liabilities (Presentation) Deferred Tax Liabilities Disclosures Deferred Tax Liabilities Policy Deferred Tax Liabilities Relating to Accruals Deferred Tax Liabilities Relating to Amortisation Deferred Tax Liabilities Relating to Depreciation Deferred Tax Liabilities Relating to Foreign Exchange Contracts Deferred Tax Liabilities Relating to Other Deferred Tax Liabilities Relating to Post-Employment Benefit Obligation Deferred Tax Liabilities Relating to Provisions Deferred Tax Liabilities Relating to Revaluations of Financial Instruments Deferred Tax Liabilities Relating to Revaluations of Intangible Assets Deferred Tax Liabilities Relating to Revaluations of Investment Property Deferred Tax Liabilities Relating to Revaluations of Property, Plant and Equipment Deferred Tax Liabilities, Recognised Deferred Tax Temporary Difference, Property, Plant and Equipment Deferred Tax Temporary Difference, Revaluation Surplus, Identifiable Intangible Assets Defined Benefit Plan Defined Benefit Plan Balance Sheet Defined Benefit Plan Balance Sheet, Closing Balance Defined Benefit Plan Balance Sheet, Opening Balance Defined Benefit Plans Disclosures Defined Benefit Plans Policy Defined Contribution Plans Disclosures Defined Contribution Plans Policy Definition of Cash and Cash Equivalents Denominated Currency of Financial Instrument Departure from IFRS Departures from IFRS Deposits Disclosures Deposits Policy Deposits with Other Banks Deposits, from Banks, Excluding Repurchase Agreements Deposits, from Customers, Excluding Repurchase Agreements Deposits, from Public Administrations, Excluding Repurchase Agreements Deposits, Total Depreciation Depreciation and Amortisation Depreciation and Amortisation for Primary Segment Depreciation Expense, Buildings Depreciation Expense, Fixtures and Fittings Depreciation Expense, Investment Property, Cost Model Depreciation Expense, IT Equipment Depreciation Expense, Leasehold Improvements Depreciation Expense, Motor Vehicles Depreciation Expense, Other Property, Plant and Equipment Depreciation Expense, Plant and Equipment Depreciation Expense, Property, Plant and Equipment, Net Depreciation for Primary Segment Depreciation Method for Buildings Depreciation Method for Fixtures and Fittings Depreciation Method for IT Equipment Depreciation Method for Leasehold Improvements Depreciation Method for Motor Vehicles Depreciation Method for Other Property, Plant and Equipment Depreciation Method for Plant and Equipment Depreciation Method for Revalued Assets Depreciation Method Used for Biological Asset Where Fair Value is Unreliable Depreciation Methods for Property, Plant and Equipment Depreciation, Biological Assets Where Fair Value Cannot be Measured Description and Composition of Business Segments Description and Composition of Geographic Segments Description and Composition of Segments Description of Amount for Current Annual Period and Previous Four Annual Periods Description of Arrangements Not Recognised as Finance Lease Description of Basis Used to Determine Overall Expected Rate of Return on Assets Including Effect of Major Categories of Plan Assets Description of Biological Asset Pledged as Security Description of Biological Asset Where Fair Value Can Now be Reliably Measured Description of Biological Asset Where Fair Value is Unreliable Description of Biological Asset with Restricted Title Description of Capital Commitment Description of Cash Generating Unit Description of Change in Accounting Policy Description of Change in Plans to Sell Non-Current Asset or Disposal Group Held for Sale Description of Change in Reporting Period Description of Changes in Accounting Policies Adopted for Segment Reporting Description of Class of Asset Exposed to Contractual Maturities Description of Class of Asset Exposed to Repricing Scale Description of Class of Asset for Analysis of Liquidity Risk Description of Class of Asset in Entity Disposed Description of Class of Asset of Entity Acquired Description of Class of Asset with Arrangements Not Recognised as Finance Lease Description of Class of Assets Pledged as Collateral Subject to Sale or Repledging Description of Class of Financial Asset Description of Class of Financial Asset or Other Exposure to Credit Risk Description of Class of Financial Asset Provided as Non-Cash Collateral Description of Class of Financial Assets and Liabilities Exposed to Interest Rate Risk Description of Class of Financial Assets for Which Transfers Do Not Qualify for Derecognition Description of Class of Financial Instrument Subject to Interest Rate Risk Description of Class of Financial Instruments Measured at Cost Rather Than Fair Value Description of Class of Financial Liability Description of Class of Financial Liability Recognised for Obligation to Return Pledged Collateral Sold Description of Class of Fixed Rate Financial Assets Exposed to Interest Rate Risk Description of Class of Fixed Rate Financial Liabilities Exposed to Interest Rate Risk Description of Class of Floating Rate Financial Assets Exposed to Interest Rate Risk Description of Class of Floating Rate Financial Liabilities Exposed to Interest Rate Risk Description of Class of Identifiable Intangible Asset Revalued Description of Class of Investment Property Description of Class of Liability Exposed to Contractual Maturities Description of Class of Liability Exposed to Repricing Scale Description of Class of Liability for Analysis of Liquidity Risk Description of Class of Liability in Entity Disposed Description of Class of Liability Included in Disposal Group Held for Sale Description of Class of Liability of Entity Acquired Description of Class of Ordinary Share Capital Description of Class of Preference Share Capital Description of Class of Property, Plant and Equipment Revalued Description of Class of Service Concession Arrangement Description of Class of Shares for Which Dividend Proposed or Declared But Not Paid, Ordinary Shares Description of Class of Shares for Which Dividend Proposed or Declared But Not Paid, Preference Shares Description of Class of Shares on Which Dividend Paid, Ordinary Shares Description of Class of Shares on Which Dividend Paid, Preference Shares Description of Commodity Price Risk Description of Compensation for Impairment or Loss of Property, Plant and Equipment Description of Components of Cost of Combination Description of Contingent Termination Benefit Description of Currency Description of Currency Risk Instrument Description of Default or Breach Description of Deferred Expenditure, Current Description of Deferred Expenditure, Non-Current Description of Defined Benefit Plan Description of Discontinued Operation Description of Dividend Declared After Balance Sheet Date Description of Dividend Paid, Ordinary Shares Description of Dividend Paid, Preference Shares Description of Dividend Proposed or Declared But Not Paid, Ordinary Shares Description of Dividend Proposed or Declared But Not Paid, Preference Shares Description of Dividends in Arrears, Preference Shares Description of Effective Periods and Likelihood of Repayment Within Remaining Period Description of Element Not Reclassified Description of Element Reclassification Description of Entity Acquired Description of Entity Disposed Description of Equity Price Risk Description of Event After Balance Sheet Date Description of Events Causing Significant Changes in Amount or Timing of Cash Flows Relating to Assets or Liabilities Disposed Description of Expected Timing of Outflows of Class of Provision Description of Factors Contributing in Recognition of Goodwill Description of Financial Asset Past Due but Not Impaired Description of Financial Asset Redesignated as Available-for-Sale Description of Financial Asset Redesignated as Fair Value Through Profit and Loss Description of Financial Asset Where Presumption that Fair Value Can be Reliably Measured has Been Overcome Description of Financial Instrument Defined Benefit Plan Description of Financial Instruments Measured Using Valuation Techniques Not Based on Market Data Description of Financial Liability Redesignated as Available-for-Sale Description of Financial Liability Redesignated as Fair Value Through Profit and Loss Description of Fully Amortised Identifiable Intangible Assets in Use Description of Government Grant Description of Group of Biological Assets Description of Hedging Instrument Description of Identifiable Intangible Asset Acquired Through Government Grant Description of Identifiable Intangible Asset Pledged as Security or with Restricted Title Description of Impaired Financial Asset Description of Individual Asset Impaired Description of Instrument Creating Potential Risk Description of Instruments Hedged Against Description of Investment Property Disposed Carried at Cost, Fair Value Model Description of Investment Property Where Fair Value Information is Unreliable, Cost Model Description of Liability or Other Item Biological Asset Pledged Against Description of Liability or Other Item Pledged Against Identifiable Intangible Asset Description of Life and Other Significant Terms of Arrangements Not Recognised as Finance Lease Description of Link Between Reimbursement Right and Obligation Description of Linked Transactions Including Options for Arrangements Not Recognised as Finance Lease Description of Multi-Employer Defined Benefit Plan Description of Narrative Description of Nature of Any Excess of Fair Value Over Cost Recognised in Profit or Loss Description of Non-Current Asset or Disposal Group Held for Sale Description of Non-Current Asset or Disposal Group Held for Sale Which Were Sold or Reclassified Description of Operations and Principal Activities Description of Other Equity Instrument Granted Description of Other Market Risk Type Description of Other Price Risk Description of Percentage or Amount of Major Category of Plan Assets That Major Category Constitutes of Fair Value of Total Plan Assets Description of Previously Used Hedges Unlikely to Occur Description of Primary Segment Description of Primary Segment for Secondary Segment Description of Prior Period Error Description of Property, Plant and Equipment Pledged as Security Description of Reason for Potential Risk Relating to Financial Instrument Description of Reclassification Description of Recognised Termination Benefit Description of Reconciling Item of Equity Description of Reconciling Item of Net Profit (Loss) Description of Reconciling Item with Effect on Equity Under Previous GAAP Description of Restrictions on Use of Class of Asset with Arrangements Not Recognised as Finance Lease Description of Share Options Granted During Period Description of Share-Based Payment Arrangement Description of Share-Based Payment Arrangement Award Description of Shares Reserved for Issuance Under Options and Sales Contracts, Preference Shares Description of Significant Changes in Amount or Timing of Cash Flows Relating to Assets or Liabilities Disposed Description of Significant Identifiable Intangible Assets Controlled But Not Recognised by Entity Description of Significant Individual Identifiable Intangible Asset Description of Significant Non-Cash Transaction Description of Standard Adopted Before Effective Date Description of Type of Temporary Difference Description of Type of Unused Tax Credit Description of Type of Unused Tax Loss Description of Unusual and Infrequent Item of Income (Expense) Description or Name of Option Pricing Model Used for Share Options Granted During Period Description or Nature of Contingent Asset Description or Nature of Contingent Liability Description or Nature of Departure from IFRS Designation of Previously Recognised Financial Asset or Financial Liability Upon Adoption of IFRSs Detail of Acquisitions Detail of Amounts for Current Annual Period and Previous Four Annual Periods Detail of Amounts Included in Fair Value of Plan Assets Detail of Analysis of Liquidity Risk by Class of Asset by Maturity Groupings Detail of Analysis of Liquidity Risk by Class of Liability by Maturity Groupings Detail of Analysis of Sensitivity to Types of Other Market Risk Detail of Arrangements Not Recognised as Finance Leases by Class of Asset Detail of Assets Obtained by Taking Control of Collateral and Other Credit Enhancements Obtained Detail of Associates Not Accounted for Using Equity Method Detail of Biological Assets Pledged as Security Detail of Biological Assets Where Fair Value Can Now be Reliably Measured Detail of Biological Assets Where Fair Value Information is Unreliable Detail of Biological Assets with Restricted Title Detail of Business Segments Detail of Capital Commitments Detail of Cash Generating Units with Impaired Assets Detail of Changes in Accounting Policies Detail of Changes in an Accounting Estimates Detail of Changes in Plans to Sell Non-Current Assets and Disposal Groups Held for Sale Detail of Class of Provisions Detail of Classes of Assets of Entity Acquired Detail of Classes of Assets of Entity Disposed Detail of Classes of Assets Pledged as Collateral Subject to Sale or Repledging Detail of Classes of Financial Assets and Liabilities Exposed to Interest Rate Risk Detail of Classes of Financial Assets and Other Exposures to Credit Risk Detail of Classes of Financial Assets Measured at Amortised Cost Detail of Classes of Fixed Rate Financial Assets Exposed to Interest Rate Risk Detail of Classes of Fixed Rate Financial Liabilities Exposed to Interest Rate Risk Detail of Classes of Floating Rate Financial Assets Exposed to Interest Rate Risk Detail of Classes of Floating Rate Financial Liabilities Exposed to Interest Rate Risk Detail of Classes of Investment Property Detail of Classes of Liabilities Included in Disposal Groups Classified as Held for Sale Detail of Classes of Liabilities of Entity Acquired Detail of Classes of Liabilities of Entity Disposed Detail of Classes of Ordinary Share Capital Detail of Classes of Other Financial Assets Detail of Classes of Other Financial Liabilities Detail of Classes of Preference Share Capital Detail of Collateral and Other Credit Enhancements Pledged as Security Relating to Financial Assets Past Due But Not Impaired Detail of Collateral and Other Credit Enhancements Pledged as Security Relating to Impaired Financial Assets Detail of Contingent Assets Detail of Contingent Liabilities Detail of Contingent Termination Benefits Detail of Currency Risk Instruments Detail of Deferred Expenditures, Current Detail of Deferred Expenditures, Non-Current Detail of Defined Benefit Plans Detail of Departures from IFRS Detail of Disposals Detail of Disposals of Investment Property Carried at Cost, Fair Value Model Detail of Dividends Declared After Balance Sheet Date Detail of Dividends in Arrears, Preference Shares Detail of Dividends Paid, Ordinary Shares Detail of Dividends Paid, Preference Shares Detail of Dividends Proposed or Declared But Not Paid, Ordinary Shares Detail of Dividends Proposed or Declared But Not Paid, Preference Shares Detail of Effective Interest Rate and Effects of Interest Rate on Hedging Operations by Class of Financial Instrument Detail of Elements Not Reclassified Detail of Elements Reclassified Detail of Events After Balance Sheet Date Detail of Exchange Rates for Principal Currencies Detail of Exposure to Contractual Maturities by Class of Asset by Maturity Groupings Detail of Exposure to Contractual Maturities by Class of Liability by Maturity Groupings Detail of Exposure to Repricing Scale by Class of Asset by Maturity Groupings Detail of Exposure to Repricing Scale by Class of Liability by Maturity Groupings Detail of Fair Value of Class of Financial Assets Detail of Fair Value of Class of Financial Liabilities Detail of Financial Assets Past Due but Not Impaired Detail of Financial Assets Redesignated as Available-for-Sale Detail of Financial Assets Redesignated as Fair Value Through Profit and Loss Detail of Financial Assets Where Presumption that Fair Value Can be Reliably Measured has Been Overcome Detail of Financial Liabilities Redesignated as Available-for-Sale Detail of Financial Liabilities Redesignated as Fair Value Through Profit and Loss Detail of Geographic Segments Detail of Government Grants Detail of Groups of Biological Assets Detail of Hedging Instruments Detail of Identifiable Intangible Assets Acquired Through Government Grants Detail of Identifiable Intangible Assets Pledged as Security or with Restricted Title Detail of Identifiable Intangible Assets Revalued Detail of Impaired Financial Assets Detail of Impairment Losses for Individual Assets Detail of Impractical Fair Value Information of Class of Financial Instruments Detail of Initial Disclosure of Discontinued Operations Detail of Investments in Associates Detail of Liabilities Recognised for Obligations to Return Pledged Collateral Sold by Class of Financial Liability Detail of Movements in Share Options Outstanding in Share-Based Payment Arrangement by Award Detail of Multi-Employer Defined Benefit Plans Treated as Defined Contribution Plans Detail of Names of and Reason Why Entities with More than Half of Voting Power Directly or Indirectly Owned Which are Not Subsidiaries Due to Absence of Control Detail of Narratives Detail of Non-Cash Collateral Provided to Transferee by Class of Financial Asset Detail of Non-Current Assets and Disposal Groups Held for Sale Detail of Non-Current Assets and Disposal Groups Held for Sale Classified as Held for Sale or Sold Detail of Other Equity Instruments Granted Detail of Other Price Risks Detail of Other Significant Potential Risk Exposures from Financial Instruments Detail of Percentage or Amount of Major Categories of Plan Assets That Major Categories Constitute of Fair Value of Total Plan Assets Detail of Preference Shares Reserved for Issuance Under Options and Sales Contracts Detail of Prior Period Errors Detail of Property, Plant and Equipment Pledged as Security Detail of Reclassification of Financial Statement Items Detail of Recognised Termination Benefits Detail of Reconciling Items of Equity Detail of Reconciling Items of Equity Under Previous GAAP Detail of Reconciling Items of Net Profit (Loss) Detail of Related Parties and Transactions with Related Party Detail of Revaluation of Property, Plant and Equipment by Class Detail of Service Concession Arrangements by Class Detail of Share Options Granted for Share-Based Payment Arrangement Detail of Share Options Outstanding for Share-Based Payment Arrangement Detail of Share-Based Payment Arrangements Detail of Share-Based Payment Arrangements Modified Detail of Significant Individual Identifiable Intangible Assets Detail of Significant Joint Ventures Detail of Significant Non-Cash Transactions Detail of Significant Subsidiaries Detail of Standards Adopted by Reporting Entity Before Effective Date Detail of Transactions with Related Party Detail of Transfers of Financial Assets Which Do Not Qualify for Derecognition by Class Detail of Types of Temporary Differences Detail of Types of Unused Tax Credits Detail of Types of Unused Tax Losses Detail of Unusual and Infrequent Items of Income (Expense) Detail of Why Fair Value Information is Unreliable for Individual Assets, Cost Model Details of Defaults and Breaches Determination of Fair Value of Investment Property Development Costs, Gross Development Costs, Net Development Costs, Net, Beginning Balance Development Costs, Net, Ending Balance Diluted Earnings (Loss) Per Share Diluted Earnings (Loss) Per Share Disclosures Diluted Earnings (Loss) Per Share from Continuing Operations Diluted Earnings (Loss) Per Share from Discontinued Operations Disclosure if Applied Previous GAAP for Financial Instruments and Insurance Contracts Disclosure of Fact that Financial Statements were Not Prepared for Period Prior to Adoption of IFRSs Disclosure of Impairment Recognition or Reversal on Adoption Disclosure of Power to Amend After Issue of Financial Statements Disclosure that Comparatives are Not Comparable Disclosures as Though Acquisition Date of Combination Occurred at Beginning of Period Disclosures if Primary Segments are Business (Secondary Segments are Geographic) Disclosures if Primary Segments are Geographic (Secondary Segments are Business) Disclosures if Primary Segments are Geographic and Based on Asset Location Disclosures if Primary Segments are Geographic and Based on Customer Location Disclosures Relating to Changes in Accounting Policies in Aggregate Disclosures Relating to Prior Period Errors in Aggregate Disclosures When Fair Value Information is Unreliable, Fair Value Model Discontinued Operations Disclosures Discount Rate Used in Current Estimate of Value in Use Discount Rate Used in Previous Estimate of Value in Use Discount Rates Used Disposal Disposal Consideration Received in Disposal of Entities Disposal of Assets, Miscellaneous Other Reserves Disposal of Assets, Revaluation Reserves Disposal of Assets, Total Disposal of Assets, Translation Reserves Disposals in Aggregate Disposals of Investment Property Carried at Cost, Fair Value Model Disposals Through Business Divestiture, Biological Assets Disposals Through Business Divestiture, Biological Assets Where Fair Value Cannot be Measured Disposals Through Business Divestiture, Buildings Disposals Through Business Divestiture, Construction in Progress Disposals Through Business Divestiture, Deferred Tax Liabilities Disposals Through Business Divestiture, Development Costs Disposals Through Business Divestiture, Fixtures and Fittings Disposals Through Business Divestiture, Identifiable Intangible Assets, Net Disposals Through Business Divestiture, Investment Property at Cost, Fair Value Information Unreliable, Fair Value Model Disposals Through Business Divestiture, Investment Property, Cost Model Disposals Through Business Divestiture, Investment Property, Fair Value Model Disposals Through Business Divestiture, IT Equipment Disposals Through Business Divestiture, Land Disposals Through Business Divestiture, Leasehold Improvements Disposals Through Business Divestiture, Legal Proceedings Provision Disposals Through Business Divestiture, Motor Vehicles Disposals Through Business Divestiture, Onerous Contracts Provision Disposals Through Business Divestiture, Other Identifiable Intangible Assets Disposals Through Business Divestiture, Other Property, Plant and Equipment Disposals Through Business Divestiture, Other Provisions Disposals Through Business Divestiture, Patents, Trademarks and Other Rights Disposals Through Business Divestiture, Plant and Equipment Disposals Through Business Divestiture, Property, Plant and Equipment, Net Disposals Through Business Divestiture, Provisions, Total Disposals Through Business Divestiture, Restructuring Provision Disposals Through Business Divestiture, Software Disposals Through Business Divestiture, Warranty Provision Disposals, Buildings Disposals, Construction in Progress Disposals, Development Costs Disposals, Fixtures and Fittings Disposals, Identifiable Intangible Assets, Net Disposals, Investment Property at Cost, Fair Value Information Unreliable, Fair Value Model Disposals, Investment Property, Cost Model Disposals, Investment Property, Fair Value Model Disposals, Investments in Associates Disposals, IT Equipment Disposals, Land Disposals, Leasehold Improvements Disposals, Motor Vehicles Disposals, Other Identifiable Intangible Assets Disposals, Other Property, Plant and Equipment Disposals, Patents, Trademarks and Other Rights Disposals, Plant and Equipment Disposals, Property, Plant and Equipment, Net Disposals, Software Distribution Costs Dividend Declared After Balance Sheet Date Dividend Income Dividend Income to Reconcile to Profit (Loss) from Operations Dividend Income, Associates Dividend Income, Joint Ventures Dividend Income, Other Equity Instruments Dividend Income, Subsidiaries Dividend Income, Total Dividend Paid, Ordinary Shares Dividend Paid, Preference Shares Dividend Per Share, Ordinary Shares Dividend Per Share, Preference Shares Dividend Policy Dividend Proposed or Declared But Not Paid, Ordinary Shares Dividend Proposed or Declared But Not Paid, Preference Shares Dividends from Trading Investments Dividends in Arrears, Preference Shares Dividends Paid on Ordinary Shares Disclosures Dividends Paid on Preference Shares Disclosures Dividends Received, Investments in Associates Domicile of Reporting Entity Early or Future Adoption of an IFRS Earnings Per Share (Presentation) Earnings Per Share Disclosures Effect of Amortisation or Impairment of Goodwill Effect of Change in Tax Status of Entity or Shareholders Effect of Changes in Scope of Consolidation on Cash and Cash Equivalents Effect of Depreciation and Amortisation Differences on Fair Value Adjustments Effect of Exchange Rate Changes on Cash and Cash Equivalents Effect of Limit Recognised in Profit and Loss Statement Total Effect on Equity of Transition to IFRSs Effective Date of Acquisition Effective Date of First IFRS Financial Statements Effective Dates of Revaluation Class of Property, Plant and Equipment Effective Dates of Revaluation of Class of Identifiable Intangible Asset Revalued Effective Interest Method Effective Interest Rate for Liability Component of Embedded Derivatives Effective Interest Rate of Class of Financial Instrument Subject to Interest Rate Risk Effective Interest Rate, Preference Shares Effective Interest Rates for Class of Fixed Rate Financial Assets Exposed to Interest Rate Risk Effective Interest Rates for Class of Fixed Rate Financial Liabilities Exposed to Interest Rate Risk Effective Interest Rates for Class of Floating Rate Financial Assets Exposed to Interest Rate Risk Effective Interest Rates for Class of Floating Rate Financial Liabilities Exposed to Interest Rate Risk Effective Interest Rates for Financial Instruments Exposed to Interest Rate Risk Effective Tax Rate Effects of Changes of One Percentage Point in assumed Medical Cost Trend Rates Effects, Gains, Losses, Error Corrections and Other Adjustments Relating to Combination Element Not Reclassified Element Reclassified Eliminations Information Employee Compensation Plans Disclosures Employee Compensation Plans Policy Employee Expenses Employee Expenses Disclosures Employee Share Options Entity Context Segment Identifier for Business Segment Entity Context Segment Identifier for Geographic Segment Entity Context Segment Identifier for Primary Segment Entity Context Segment Identifier for Secondary Segment Entity Information Equity (Presentation) Equity and Liabilities (Presentation) Equity and Liabilities Policies Equity and Liabilities, Total Equity Attributable to Equity Holders of Parent Equity Attributable to Equity Holders of Parent (Presentation) Equity Disclosures Equity Increase (Decrease) Resulting from Business Combination, Available-for-Sale Reserves Equity Increase (Decrease) Resulting from Business Combination, Capital Redemption Reserves Equity Increase (Decrease) Resulting from Business Combination, Hedging Reserves Equity Increase (Decrease) Resulting from Business Combination, Merger Reserves Equity Increase (Decrease) Resulting from Business Combination, Miscellaneous Other Reserves Equity Increase (Decrease) Resulting from Business Combination, Option Reserves Equity Increase (Decrease) Resulting from Business Combination, Proposed Dividend Reserves Equity Increase (Decrease) Resulting from Business Combination, Retained Earnings (Accumulated Losses) Equity Increase (Decrease) Resulting from Business Combination, Revaluation Reserves Equity Increase (Decrease) Resulting from Business Combination, Share Capital, Ordinary Shares Equity Increase (Decrease) Resulting from Business Combination, Share Capital, Preference Shares Equity Increase (Decrease) Resulting from Business Combination, Share Premium, Ordinary Shares Equity Increase (Decrease) Resulting from Business Combination, Share Premium, Preference Shares Equity Increase (Decrease) Resulting from Business Combination, Total Equity Increase (Decrease) Resulting from Business Combination, Translation Reserves Equity Increase (Decrease) Resulting from Business Combination, Treasury Shares Equity Increase (Decrease) Resulting from Business Combination, Warrant Reserves Equity Instruments are Issued at Other than Published Price Equity Instruments Policy Equity Method Accounted Investments in Associates Equity Method Accounted Investments, Total Equity Price Risk Disclosures Equity Reported Under IFRS Equity Reported Under Other GAAP Equity Under IFRSs Equity Under Previous GAAP Equity, Total Equity, Total, Beginning Balance Equity, Total, Ending Balance Equity, Total, Restated Estimate of Employer of Contributions Expected to Be Paid to Plan During Annual Period Beginning After Balance Sheet Date Estimated Impact on Net Profit (Loss) of Future Change in Accounting Policy Due to Future Adoption of an IFRS Estimated Useful Lives or Amortisation Rates Used for Finite Identifiable Intangible Assets Estimated Useful Lives or Depreciation Rates Estimated Useful Lives or Depreciation Rates for Property, Plant and Equipment Event After Balance Sheet Date Events After Balance Sheet Date Disclosures Exchange Differences Recognised in Profit or Loss Except for Financial Instruments Measured at Fair Value Through Profit or Loss Exchange Rate at Period End Exemption from Restatement of Comparative Information and Application of Previous GAAP Exercise of Options, Rights or Warrants, Miscellaneous Other Reserves Exercise of Options, Rights or Warrants, Option Reserves Exercise of Options, Rights or Warrants, Share Capital, Ordinary Shares Exercise of Options, Rights or Warrants, Share Premium, Ordinary Shares Exercise of Options, Rights or Warrants, Total Exercise of Options, Rights or Warrants, Warrant Reserves Existence and Terms of Renewal or Purchase Options and Escalation Clauses, Finance Leasing Arrangements Existence and Terms of Renewal or Purchase Options and Escalation Clauses, Operating Lease Arrangements Expected Contractual Repricing or Maturity Date Where Differs from Contract Price Expected Rate of Return on Reimbursement Rights Recognised as An asset Expected Rate of Salary Increases Expected Return Defined Benefit Plan Assets Expected Return on Plan Assets Expected Return on Plan Assets Defined Benefit Plan Expected Return on Reimbursement Rights Recognised as Assets Defined Benefit Plan Expected Timing of Receipt of Cash Flows Relating to Binding Sales Agreements Expense Recognised in Profit and Loss Statement Total Expense Recognised, Allowance for Impairment of Loans and Advances Expense Recognised, Cumulative Income (Expense) Relating to Non-Current Assets and Disposal Groups Held for Sale Expense Recognised, Total Expenses of Discontinued Operations Expenses Recognised for Defined Contribution Plans Experience Adjustment Arising on Plan Assets Expressed as Amount of Plan Assets at Balance Sheet Date Experience Adjustment Arising on Plan Assets Expressed as Amount or Percentage of Plan Assets at Balance Sheet Date Experience Adjustment Arising on Plan Assets Expressed as Percentage of Plan Assets at Balance Sheet Date Experience Adjustment Arising on Plan Liabilities Expressed as Amount of Plan Liabilities at Balance Sheet Date Experience Adjustment Arising on Plan Liabilities Expressed as Amount or Percentage of Plan Liabilities at Balance Sheet Date Experience Adjustment Arising on Plan Liabilities Expressed as Percentage of Plan Liabilities at Balance Sheet Date Expiration of Options or Warrants, Miscellaneous Other Reserves Expiration of Options or Warrants, Option Reserves Expiration of Options or Warrants, Retained Earnings (Accumulated Losses) Expiration of Options or Warrants, Total Expiration of Options or Warrants, Warrant Reserves Explanation as to Extent Independent Valuer was Used to Determine Fair Values Explanation as to How Fair Value was Determined Explanation as to Whether Related Party Transaction is Secured Explanation of Adjustments to Provisional Values Recognised in Current Period Explanation of Amount of Estimated Financial Effect of Event After Balance Sheet Date Explanation of Assumptions Used in Determining Fair Values Explanation of Basis for Estimate of Contingent Termination Benefit Explanation of Basis for Estimate of Recognised Termination Benefits Explanation of Basis of Computation of Applicable Tax Rate Explanation of Changes in Applicable Tax Rate Explanation of Changes in Arrangements for Service Concession Arrangement Explanation of Changes in Methods and Assumptions Used in Previous Period to Prepare Sensitivity Analysis of Other Market Risk Explanation of Circumstances Under Which Operating Leases are Classified as Investment Property Explanation of Class of Financial Assets and Liabilities Not Exposed to Interest Rate Risk Explanation of Collateral Held on Class of Financial Asset or Other Exposure to Credit Risk Explanation of Collateral Pledged or Held for Financial Instrument Explanation of Covenants for Financial Instrument Explanation of Credit Quality of Financial Assets and Other Credit Exposures Not Impaired or Past Due Explanation of Criteria Applied in Balance Sheet Recognition and Derecognition of Financial Assets and Financial Liabilities Explanation of Criteria for Designating of Financial Assets as Available-for-Sale Explanation of Criteria for Designating of Financial Assets as Fair Value Through Profit or Loss Explanation of Criteria for Designating of Financial Liabilities as Fair Value Through Profit or Loss Explanation of Criteria for Determining that Loans and Advances are Impaired Explanation of Criteria for Determining When Direct Write-off or Allowance Method is Used Explanation of Criteria for Determining When Directly Reduced and When Allowance is Used Explanation of Criteria for Writing Off Allowance Against Allowance for Impairment of Loans and Advances Explanation of Criteria for Writing Off Allowance Against Impaired Financial Assets Explanation of Criteria to Distinguish Investment Property from Owner-Occupied and from Property Held for Sale When Difficult Explanation of Details of Any Guarantees Given or Received for Related Party Transaction Explanation of Effect of Change for Biological Asset Where Fair Value Can Now be Reliably Measured Explanation of Effect of Hypothetical Change in Interest Rates Explanation of Effect of Master Netting Agreements Explanation of Effect of Reasonably Possible Changes in Relevant Risk Variables for Other Market Risk Type Explanation of Effect of Share-Based Payment Arrangements on Profit or Loss and Financial Position Explanation of Effect of Transition from Previous GAAP to IFRSs on Financial Position, Financial Performance and Cash Flows Explanation of Effect on Equity When Changes in Fair Value are Recognised in Equity for Other Market Risk Type Explanation of Effect on Profit and Loss When Changes in Fair Value are Recognised in Equity for Other Market Risk Type Explanation of Estimated Financial Effect of Capital Commitment Explanation of Estimated Financial Effect of Contingent Asset Explanation of Estimated Financial Effect of Contingent Liability Explanation of Exercise Price Used as Input Explanation of Existence and Details of Conversion Options of Financial Instrument Explanation of Existence and Details of Early Settlement Options of Financial Instrument Explanation of Existence of Embedded Derivatives Features Whose Values are Interdependent Explanation of Expected Date or Period When Transactions Affect Net Profit or Loss Explanation of Expected Dividends Used as Input Explanation of Expected Volatility of Share Options Granted During Period Explanation of Expected Volatility Used as Input Explanation of Exposure to Cash Flow Interest Rate Risk for Class Explanation of Exposure to Fair Value Interest Rate Risk for Class Explanation of Exposure to Interest Rate Cash Flow Risk Explanation of Extent to Which Surplus or Deficit May Affect Future Contributions to Multi-Employer Plan Explanation of Facts and Circumstances Leading to Change in Plans to Sell Non-Current Asset or Disposal Group Held for Sale Explanation of Facts and Circumstances of Sale or Reclassification and Expected Disposal, Manner, and Timing Explanation of Gain or Loss Recognised in Current Period Relating to Identifiable Assets, Liabilities or Contingent Liabilities Explanation of How Fair Value Directly Measured for Goods and Services Received Explanation of Impact of Error on Prior Periods Explanation of Interest or Dividend Amounts, Rate, Timing of Payment of Financial Instrument Explanation of Inventories Pledged as Security for Liabilities Explanation of Maximum Credit Risk Exposure Explanation of Maximum Exposure to Credit Risk by Class of Financial Asset Explanation of Measurement of Incremental Fair Value Granted for Share-Based Payment Arrangement Modified Explanation of Methods and Assumptions Use in Preparing Sensitivity Analysis of Other Market Risk Explanation of Methods and Significant Assumptions Used to Determine Fair Values Explanation of Methods Used by Management for Assessing Other Market Risks Explanation of Methods Used in Determining Fair Values Explanation of Modifications to Share-Based Payment Arrangement Modified Explanation of Nature of Consideration to be Provided in Settlement of Related Party Transaction Explanation of Net Selling Price or Price Range of Asset Under Binding Sales Agreements Explanation of Non-Compliance of Comparative Information Explanation of Number of Employees Explanation of Obligations to Return Collateral Pledged Explanation of Option Life Used as Input Explanation of Option Pricing Model Inputs Used for Share Options Granted During Period Explanation of Other Features Incorporated into Measurement of Fair Value Other Equity Instrument Granted Explanation of Other Features Incorporated into Measurement of Fair Value Share Options Granted During Period Explanation of Other Information About Related Party Explanation of Other Information About Transaction with Related Party Explanation of Other Information Used as Input Explanation of Other Terms and Conditions of Related Party Transaction Explanation of Possibility of Reimbursement Explanation of Pricing Terms for Related Party Transaction Explanation of Range of Estimated Fair Values Explanation of Reconciliation of Cash and Cash Equivalents Reported in Balance Sheet to Cash and Cash Equivalents Reported in Cash Flow Statement Explanation of Relevant Risk Variables for Other Market Risk Type Explanation of Remaining Amortisation Period of Significant Individual Identifiable Intangible Asset Explanation of Repayment Amounts and Timing for Financial Instrument Explanation of Reporting Date of Financial Statements of Subsidiary When Different from Parent Explanation of Restrictions on Distribution of Revaluation Surplus of Identifiable Intangible Assets Explanation of Restrictions on Distribution of Revaluation Surplus of Property, Plant and Equipment Explanation of Risk Free Rate Used as Input Explanation of Risk Management Practices for Managing and Controlling Liquidity Risk Explanation of Significant Concentrations of Credit Risk Explanation of Significant Concentrations of Credit Risk on Class of Financial Asset or Other Exposure to Credit Risk Explanation of Significant Decreases Expected in Government Grants Relating to Agricultural Activity Explanation of Significant Restrictions on Ability of Associate to Transfer Funds Explanation of Significant Terms of Class of Other Financial Asset Explanation of Significant Terms of Class of Other Financial Liability Explanation of Significant Terms of Service Concession Arrangement Explanation of Subsequent Adjustments to Provisional Fair Values Explanation of Subsequent Adjustments to Such Provisional Fair Values Explanation of Transition to IFRSs Explanation of Treatment of Gains and Losses from Hedging of Forecasted Transactions Explanation of Uncertainties About Timing or Amount of Class of Provision Explanation of Uncertainties Relating to Amount or Timing of Outflow Explanation of Unfulfilled Conditions and Other Contingencies Attaching to Government Assistance Explanation of Weighted Average Share Price Used as Input Explanation of Whether and How Expected Dividends Were Incorporated into Measurement of Fair Value Explanation of Whether Comparatives Restated for Changes in Accounting for Segment Reporting Explanation of Whether Default or Breach has Been Remedied or Terms of Loans Payable Renegotiated Explanation of Whether Gain (Loss) on Available-for-Sale Financial Assets is Recognised in Net Profit (Loss) or in Equity Prior to Disposal Explanation of Whether Independent Valuer was Used to Revalue Class of Property, Plant and Equipment Explanation of Whether Recoverable Amount is Net Selling Price or Value in Use Explanation of Whether Regular Way Transactions are Accounted for at Trade or Settlement Date Explanation of Why Fair Value Cannot be Reliably Measured for Biological Asset Explanation of Why Fair Value Cannot be Reliably Measured for Investment Property, Cost Model Explanation of Why Fair Value Cannot be Reliably Measured Where Presumption that Fair Value Can be Reliably Measured has Been Overcome Explanation of Why Fair Value has Become Reliably Measurable for Biological Asset Explanation of Why Fair Value Not Measured on Basis of Observable Market Price of Other Equity Instrument Granted Explanation of Why Fair Values are Unreliable Explanation of Why Presumption of Fair Value of Goods or Services Received by Share-Based Payment Arrangements Can be Estimated Reliably is Rebutted Explanation or Cross References to Interim Financial Statement Disclosures for First-Time Adopter Explanation that Listed Equity Instruments are Issued at Other than Published Price Explanation that Multi-Employer Plan is Defined Benefit Plan Explanation that Use of IFRS 1 Instead of SIC 8 for First IFRS Financial Statements was for Period Beginning Before 1 January 2004 Explanation Why Transactions Result in Balance Sheet Recognition or Instead Give Rise to Contingencies and Commitments Fair Value at Balance Sheet Date of Reimbursement Right Recognised as asset Fair Value Changes for Available-for-Sale Financial Assets Fair Value Defined Benefit Plan Assets Fair Value Defined Benefit Plan Assets, Closing Balance Fair Value Defined Benefit Plan Assets, Opening Balance Fair Value Disclosures Fair Value Hedge Fair Value Model Policies Fair Value of Asset Class of Entity Acquired Fair Value of Class of Financial Asset Fair Value of Class of Financial Liability Fair Value of Collateral Accepted for Which Reselling or Repledging is Allowed Fair Value of Collateral Accepted for Which Reselling or Repledging is Not Allowed Fair Value of Collateral Accepted, Total Fair Value of Collateral and Other Credit Enhancement Pledged as Security Relating to Financial Asset Past Due But Not Impaired Fair Value of Collateral and Other Credit Enhancement Pledged as Security Relating to Impaired Financial Asset Fair Value of Defined Benefit Plan Assets Fair Value of Equity Instruments Issued to Acquire Entity Fair Value of Financial Instruments in Aggregate Fair Value of Impaired Available-for-Sale Financial Assets Fair Value of Instruments Hedged Against Fair Value of Investment Property, Cost Model Fair Value of Investments in Associates with Price Quotations Fair Value of Liability Class of Entity Acquired Fair Value of Property Plant and Equipment at Cost Fair Value of Unimpaired Available-for-Sale Financial Assets Fair Values Determined on Provisional Basis for Acquisition Fees and Commission Expense, Acquisition Cost Fees and Commission Expense, Custody Fees and Commission Expense, Other Fees and Commission Expense, Servicing Fees from Securitisation Activities Fees and Commission Expense, Total Fees and Commission Income Recognition Policy Fees and Commission Income, Asset Management Recognition Policy Fees and Commission Income, Assets Management Fees and Commission Income, Credit Commitments Fees and Commission Income, Credit Commitments Recognition Policy Fees and Commission Income, Custody Fees and Commission Income, Custody Recognition Policy Fees and Commission Income, Net Fees and Commission Income, Net (Presentation) Fees and Commission Income, Other Fees and Commission Income, Other Recognition Policy Fees and Commission Income, Payments Services Fees and Commission Income, Payments Services Recognition Policy Fees and Commission Income, Securities Issuance and Management Recognition Policy Fees and Commission Income, Securities Issuances and Management Fees and Commission Income, Servicing Fees from Securitisation Activities Fees and Commission Income, Servicing Fees From Securitisation Activities Recognition Policy Fees and Commission Income, Total Fees and Commission Income, Trust and Other Fiduciary Activities Fees and Commission Income, Trust and Other Fiduciary Activities Recognition Policy Fiduciary Activity Disclosures Fiduciary Activity Policy Finance Costs [for Non-Financial Activities] Finance Costs Disclosures Finance Lease Receivables Policy Finance Lease Receivables, Gross, Current Finance Lease Receivables, Gross, Non-Current Finance Lease Receivables, Gross, Total Finance Lease Receivables, Net, Current Finance Lease Receivables, Net, Non-Current Finance Lease Receivables, Net, Total Finance Leases as Lessee Policy Finance Leases as Lessor Policy Finance Leases Disclosures, Lessee Finance Leases Disclosures, Lessor Finance Leases, Current Finance Leases, Non-Current Finance Leases, Total Financial Asset Past Due but Not Impaired Financial Asset Redesignated as Available-for-Sale Financial Asset Redesignated as Fair Value Through Profit and Loss Financial Asset Where Presumption that Fair Value Can be Reliably Measured has Been Overcome Financial Assets and Liabilities Derecognition Policy Financial Assets Designated as Fair Value Through Profit or Loss Policy Financial Assets Designated as Fair Value Through Profit or Loss, Current Financial Assets Designated as Fair Value Through Profit or Loss, Equity Instruments Financial Assets Designated as Fair Value Through Profit or Loss, Loans and Advances to Banks Financial Assets Designated as Fair Value Through Profit or Loss, Loans and Advances to Customers Financial Assets Designated as Fair Value Through Profit or Loss, Loans and Advances to Public Administrations Financial Assets Designated as Fair Value Through Profit or Loss, Loans and Advances, Total Financial Assets Designated as Fair Value Through Profit or Loss, Non-Current Financial Assets Designated as Fair Value Through Profit or Loss, Other Debt Instruments Financial Assets Designated as Fair Value Through Profit or Loss, Total Financial Assets Held for Trading Policy Financial Assets Held for Trading, Current Financial Assets Held for Trading, Equity Instruments Financial Assets Held for Trading, Loans and Advances Financial Assets Held for Trading, Non-Current Financial Assets Held for Trading, Other Debt Instruments Financial Assets Held for Trading, Total Financial Assets Held for Trading, Trading Derivatives Financial Assets Pledged as Collateral Financial Assets Policy Financial Assets, Total Financial Impact of Change in Accounting on Prior Period Not Presented Financial Impact of Change in Accounting on Prior Period Presented Financial Impact of Change in Accounting Policy on Prior Periods Financial Impact of Changes in Accounting Policies Adopted for Segment Reporting Financial Impact of Departure from IFRS Financial Impact of Departure on Assets Financial Impact of Departure on Cash Flows Financial Impact of Departure on Equity Financial Impact of Departure on Liabilities Financial Impact of Departure on Profit and Loss Financial Impact of Reclassification Financial Information for Primary Segment Financial Information for Primary Segments Financial Information for Secondary Segment Financial Information for Secondary Segments Financial Institution Assets Disclosures Financial Instruments Acquired or Issued as Hedges of Risk Exposures Policy Financial Instruments Disclosures Financial Instruments Issued at Other than Market Rates Policy Financial Instruments Policy Financial Liabilities Designated as Fair Value Through Profit or Loss Disclosures Financial Liabilities Designated as Fair Value Through Profit or Loss Policy Financial Liabilities Designated as Fair Value Through Profit or Loss, Current Financial Liabilities Designated as Fair Value Through Profit or Loss, Debentures and Debt Certificates Financial Liabilities Designated as Fair Value Through Profit or Loss, Deposits Financial Liabilities Designated as Fair Value Through Profit or Loss, Non-Current Financial Liabilities Designated as Fair Value Through Profit or Loss, Other Financial Liabilities Designated as Fair Value Through Profit or Loss, Subordinated Liabilities Financial Liabilities Designated as Fair Value Through Profit or Loss, Total Financial Liabilities Held for Trading Policy Financial Liabilities Held for Trading, Debt Instruments that are Not Short Positions Financial Liabilities Held for Trading, Deposits Financial Liabilities Held for Trading, Other Liabilities Financial Liabilities Held for Trading, Short Position in Debt Instruments Financial Liabilities Held for Trading, Short Position in Equity Financial Liabilities Held for Trading, Total Financial Liabilities Held for Trading, Trading Derivatives Financial Liabilities Measured at Amortised Cost, Total Financial Liabilities Policy Financial Liabilities, Total Financial Liability Redesignated as Available-for-Sale Financial Liability Redesignated as Fair Value Through Profit and Loss Financial Risk Management Objectives Financial Risk Management Strategies Relating to Agricultural Activity Financial Statement Dates Finished Goods Finite-Lived Intangible Assets, Net First-Time Adoption of IFRS Disclosures Fixtures and Fittings Under Finance Leases, Net Fixtures and Fittings, Gross Fixtures and Fittings, Net Fixtures and Fittings, Net, Beginning Balance Fixtures and Fittings, Net, Ending Balance Foreign Currency Exchange Increase (Decrease), Biological Assets Foreign Currency Exchange Increase (Decrease), Biological Assets Where Fair Value Cannot be Measured Foreign Currency Exchange Increase (Decrease), Buildings Foreign Currency Exchange Increase (Decrease), Construction in Progress Foreign Currency Exchange Increase (Decrease), Deferred Tax Liabilities Foreign Currency Exchange Increase (Decrease), Development Costs Foreign Currency Exchange Increase (Decrease), Fixtures and Fittings Foreign Currency Exchange Increase (Decrease), Goodwill Foreign Currency Exchange Increase (Decrease), Identifiable Intangible Assets, Net Foreign Currency Exchange Increase (Decrease), Investment Property at Cost, Fair Value Information Unreliable, Fair Value Model Foreign Currency Exchange Increase (Decrease), Investment Property, Cost Model Foreign Currency Exchange Increase (Decrease), Investment Property, Fair Value Model Foreign Currency Exchange Increase (Decrease), Investments in Associates Foreign Currency Exchange Increase (Decrease), IT Equipment Foreign Currency Exchange Increase (Decrease), Land Foreign Currency Exchange Increase (Decrease), Leasehold Improvements Foreign Currency Exchange Increase (Decrease), Legal Proceedings Provision Foreign Currency Exchange Increase (Decrease), Motor Vehicles Foreign Currency Exchange Increase (Decrease), Onerous Contracts Provision Foreign Currency Exchange Increase (Decrease), Other Identifiable Intangible Assets Foreign Currency Exchange Increase (Decrease), Other Property, Plant and Equipment Foreign Currency Exchange Increase (Decrease), Other Provisions Foreign Currency Exchange Increase (Decrease), Patents, Trademarks and Other Rights Foreign Currency Exchange Increase (Decrease), Plant and Equipment Foreign Currency Exchange Increase (Decrease), Property, Plant and Equipment Foreign Currency Exchange Increase (Decrease), Property, Plant and Equipment, Net Foreign Currency Exchange Increase (Decrease), Provisions, Total Foreign Currency Exchange Increase (Decrease), Restructuring Provision Foreign Currency Exchange Increase (Decrease), Revaluation Surplus, Identifiable Intangible Assets Foreign Currency Exchange Increase (Decrease), Software Foreign Currency Exchange Increase (Decrease), Total Foreign Currency Exchange Increase (Decrease), Translation Reserves Foreign Currency Exchange Increase (Decrease), Warranty Provision Foreign Currency Exchange Increase Decrease Defined Benefit Plan Assets Foreign Currency Exchange Increase Decrease Defined Benefit Plan Obligation Foreign Currency Translation Policy Former Method Used by Cash Generating Units Forward Contracts Policy, Non-Hedging Derivative Financial Instruments Future Minimum Sublease Payments Expected to be Received Under Non-Cancellable Subleases Futures Contracts Policy, Non-Hedging Derivative Financial Instruments Gain (Loss) on Changes in Fair Value Less Estimated Point of Sale Costs, Biological Assets Gain (Loss) on Derecognition of Available-for-Sale Financial Assets Gain (Loss) on Derecognition of Biological Assets Gain (Loss) on Derecognition of Identifiable Intangible Assets Gain (Loss) on Derecognition of Investment Property Gain (Loss) on Derecognition of Investments in Subsidiaries, Associates and Joint Ventures Gain (Loss) on Derecognition of Non-Current Assets Not Held for Sale, Total Gain (Loss) on Derecognition of Other Non-Current Assets Gain (Loss) on Derecognition of Property, Plant and Equipment Gain (Loss) on Derecognition When Fair Value Changes of AFS Assets are Initially Recognised Directly in Equity Gain (Loss) on Disposal of Biological Asset Where Fair Value is Unreliable Gain (Loss) on Disposal of Other Financial Assets and Liabilities Gain (Loss) on Fair Value Adjustments, Investment Property, Fair Value Model Gain (Loss) on Financial Instruments Designated as Cash Flow Hedges Gain (Loss) on Investment Property Disposed Carried at Cost, Fair Value Model Gain (Loss) on Measurement of Fair Value Less Cost to Sell or on Disposal of Discontinued Operations Gain (Loss) on Net Monetary Position Gain (Loss) on Trading Investments Gain on Foreign Currency Exchange from Borrowings Relating to Interest Costs Gain on Redemption and Extinguishment of Debt Gains (Losses) on Financial Instruments Designated as Fair Value Through Profit or Loss, Excluding Interest Flows Gains (Losses) on Financial Instruments Held for Trading, Total Gains (Losses) on Financial Instruments, Due to Fair Value Adjustments in Hedge Accounting, Discontinuation of Hedge Accounting Gains (Losses) on Financial Instruments, Due to Fair Value Adjustments in Hedge Accounting, Fair Value Adjustments to Hedged Item Gains (Losses) on Financial Instruments, Due to Fair Value Adjustments in Hedge Accounting, Fair Value Hedges of Interest Rate Risk Gains (Losses) on Financial Instruments, Due to Fair Value Adjustments in Hedge Accounting, Hedge Derivatives, Cash Flow Hedges Gains (Losses) on Financial Instruments, Due to Fair Value Adjustments in Hedge Accounting, Hedge Derivatives, Fair Value Hedges Gains (Losses) on Financial Instruments, Due to Fair Value Adjustments in Hedge Accounting, Total Gains (Losses) on Financial Instruments, Exchange Difference Revaluations Gains (Losses) on Financial Instruments, Net Gains (Losses) on Financial Instruments, Net (Presentation) General Description of Defined Benefit Plans General Description of Post-Employment Benefit Obligation General Description of Termination Benefits General Information on Average Aggregate Fair Value General Information Relating to Credit Risk Exposure General Information Relating to Currency Risk Exposure General Information Relating to Fair Value of Financial Instruments General Information Relating to Hedging Instruments General Information Relating to Interest Rate Risk Exposure General Information Relating to Liquidity Risk General Information Relating to Other Market Risk Exposure General Information Relating to Other Significant Potential Risk Exposures General Segment Reporting Information General Terms and Conditions of Share-Based Payment Arrangement Geographic Concentrations of Credit Risk Geographic Segment Going Concern Information Goodwill Derecognised on Disposal of Business Goodwill Disclosures Goodwill in Associates Transferred to Goodwill, Investments in Associates Goodwill Policy Goodwill, Gross Goodwill, Net Goodwill, Net, Beginning Balance Goodwill, Net, Ending Balance Government and Other Securities Held for Dealing Purposes Government Grant Government Grants Disclosures Government Grants Policy Government Grants Presentation Method Government Grants Recognition Policy Government Grants Relating to Agricultural Activity Government Grants, Current Government Grants, Non-Current Government Grants, Total Gross Carrying Amount of Any Fully Depreciated Property, Plant and Equipment Still in Use Gross Investment in Finance Leases Gross Profit Gross Profit (Presentation) Group of Biological Assets Hedge of Net Investment in Foreign Entity Hedging Assets Disclosures Hedging Assets, Cash Flow Hedge of Interest Rate Risk Hedging Assets, Credit Derivatives, Current Hedging Assets, Credit Derivatives, Non-Current Hedging Assets, Credit Derivatives, Total Hedging Assets, Currency Derivatives, Current Hedging Assets, Currency Derivatives, Non-Current Hedging Assets, Currency Derivatives, Total Hedging Assets, Current Hedging Assets, Equity Derivatives, Current Hedging Assets, Equity Derivatives, Non-Current Hedging Assets, Equity Derivatives, Total Hedging Assets, Fair Value Hedge of Interest Rate Risk Hedging Assets, Interest Rate Derivatives, Current Hedging Assets, Interest Rate Derivatives, Non-Current Hedging Assets, Interest Rate Derivatives, Total Hedging Assets, Micro-Hedge, Cash Flow Hedge Hedging Assets, Micro-Hedge, Fair Value Hedge Hedging Assets, Micro-Hedge, Hedge of Net Investment in Foreign Operation Hedging Assets, Micro-Hedge, Total Hedging Assets, Non-Current Hedging Assets, Non-Derivatives, Current Hedging Assets, Non-Derivatives, Non-Current Hedging Assets, Non-Derivatives, Total Hedging Assets, Other Derivatives, Current Hedging Assets, Other Derivatives, Non-Current Hedging Assets, Other Derivatives, Total Hedging Assets, Total Hedging Disclosures Hedging Instrument Hedging Instruments Policy Hedging Liabilities Disclosures Hedging Liabilities, Cash Flow Hedge of Interest Rate Risk Hedging Liabilities, Credit Derivatives, Current Hedging Liabilities, Credit Derivatives, Non-Current Hedging Liabilities, Credit Derivatives, Total Hedging Liabilities, Currency Derivatives, Current Hedging Liabilities, Currency Derivatives, Non-Current Hedging Liabilities, Currency Derivatives, Total Hedging Liabilities, Current Hedging Liabilities, Equity Derivatives, Current Hedging Liabilities, Equity Derivatives, Non-Current Hedging Liabilities, Equity Derivatives, Total Hedging Liabilities, Fair Value Hedge of Interest Rate Risk Hedging Liabilities, Interest Rate Derivatives, Current Hedging Liabilities, Interest Rate Derivatives, Non-Current Hedging Liabilities, Interest Rate Derivatives, Total Hedging Liabilities, Micro-Hedge, Cash Flow Hedge Hedging Liabilities, Micro-Hedge, Fair Value Hedge Hedging Liabilities, Micro-Hedge, Hedge of Net Investment in Foreign Operation Hedging Liabilities, Micro-Hedge, Total Hedging Liabilities, Non-Current Hedging Liabilities, Non-Derivatives, Current Hedging Liabilities, Non-Derivatives, Non-Current Hedging Liabilities, Non-Derivatives, Total Hedging Liabilities, Other Derivatives, Current Hedging Liabilities, Other Derivatives, Non-Current Hedging Liabilities, Other Derivatives, Total Hedging Liabilities, Total Hedging Reserves Hedging Reserves, Beginning Balance Hedging Reserves, Ending Balance Hedging Reserves, Restated Held-to-Maturity Investments Policy Held-to-Maturity Investments, Commercial Bonds Held-to-Maturity Investments, Commercial Paper Not Bonds Held-to-Maturity Investments, Current Held-to-Maturity Investments, Government Bonds Held-to-Maturity Investments, Government Treasury Bills Held-to-Maturity Investments, Non-Current Held-to-Maturity Investments, Other Debt Instruments Held-to-Maturity Investments, Total Historical Counterparty Default Rate Historical Information Relating to Counterparty Default Rates Hyperinflationary Accounting Policy Hyperinflationary Reporting Disclosures Identifiable Intangible Asset Acquired Through Government Grant Identifiable Intangible Asset Pledged as Security or with Restricted Title Identifiable Intangible Assets Disclosures Identifiable Intangible Assets Policy Identifiable Intangible Assets, Gross Identifiable Intangible Assets, Net Identifiable Intangible Assets, Net, Beginning Balance Identifiable Intangible Assets, Net, Ending Balance Identity of Price Index IFRS Compliance and Adoption IFRS Reconciliation to Other GAAP Disclosures Impact of Changes in Accounting Policies Impaired Financial Asset Impairment Loss Recognised Directly into Equity for Primary Segment Impairment Loss Recognised in Equity, Buildings Impairment Loss Recognised in Equity, Development Costs Impairment Loss Recognised in Equity, Fixtures and Fittings Impairment Loss Recognised in Equity, Identifiable Intangible Assets, Net Impairment Loss Recognised in Equity, IT Equipment Impairment Loss Recognised in Equity, Land Impairment Loss Recognised in Equity, Leasehold Improvements Impairment Loss Recognised in Equity, Motor Vehicles Impairment Loss Recognised in Equity, Other Identifiable Intangible Assets Impairment Loss Recognised in Equity, Other Property, Plant and Equipment Impairment Loss Recognised in Equity, Patents, Trademarks and Other Rights Impairment Loss Recognised in Equity, Plant and Equipment Impairment Loss Recognised in Equity, Property, Plant and Equipment, Net Impairment Loss Recognised in Equity, Software Impairment Loss Recognised in Income Statement for Primary Segment Impairment Loss Recognised in Income Statement, Buildings Impairment Loss Recognised in Income Statement, Construction in Progress Impairment Loss Recognised in Income Statement, Development Costs Impairment Loss Recognised in Income Statement, Fixtures and Fittings Impairment Loss Recognised in Income Statement, Goodwill Impairment Loss Recognised in Income Statement, Identifiable Intangible Assets, Net Impairment Loss Recognised in Income Statement, Investment Property at Cost, Fair Value Information Unreliable, Fair Value Model Impairment Loss Recognised in Income Statement, Investment Property, Cost Model Impairment Loss Recognised in Income Statement, IT Equipment Impairment Loss Recognised in Income Statement, Land Impairment Loss Recognised in Income Statement, Leasehold Improvements Impairment Loss Recognised in Income Statement, Motor Vehicles Impairment Loss Recognised in Income Statement, Other Identifiable Intangible Assets Impairment Loss Recognised in Income Statement, Other Property, Plant and Equipment Impairment Loss Recognised in Income Statement, Patents, Trademarks and Other Rights Impairment Loss Recognised in Income Statement, Plant and Equipment Impairment Loss Recognised in Income Statement, Property, Plant and Equipment, Net Impairment Loss Recognised in Income Statement, Software Impairment Losses (Reversals), Financial Instruments, Available-for-Sale Financial Assets, Net Impairment Losses (Reversals), Financial Instruments, Held-to-Maturity Investments, Net Impairment Losses (Reversals), Financial Instruments, Loans and Receivables, Net Impairment Losses (Reversals), Financial Instruments, Net Impairment Losses (Reversals), Financial Instruments, Net (Presentation) Impairment Losses (Reversals), Financial Instruments, Other, Net Impairment Losses (Reversals), Identifiable Intangible Assets, Net Impairment Losses (Reversals), Investment Property, Net Impairment Losses (Reversals), Other, Net Impairment Losses (Reversals), Property, Plant and Equipment, Net Impairment Losses (Reversals), Tangible and Intangible Assets, Net Impairment Losses (Reversals), Total, Net Impairment Losses, Biological Assets Where Fair Value Cannot be Measured Impairment Losses, Financial Instruments, Available-for-Sale Financial Assets, Monetary Items Impairment Losses, Financial Instruments, Held-to-Maturity Investments Impairment Losses, Financial Instruments, Loans and Receivables Impairment Losses, Financial Instruments, Other Impairment Losses, Goodwill Impairment Losses, Identifiable Intangible Assets Impairment Losses, Investment Property Impairment Losses, Non-Current Assets and Disposal Groups Held for Sale Impairment Losses, Other Impairment Losses, Property, Plant and Equipment Impairment of Assets by Cash Generating Unit Disclosures Impairment of Assets Disclosures Impairment of Assets Policy Impairment of Loans and Advances Policy Impairment Reversal Recognised in Equity, Buildings Impairment Reversal Recognised in Equity, Development Costs Impairment Reversal Recognised in Equity, Fixtures and Fittings Impairment Reversal Recognised in Equity, Identifiable Intangible Assets, Net Impairment Reversal Recognised in Equity, IT Equipment Impairment Reversal Recognised in Equity, Land Impairment Reversal Recognised in Equity, Leasehold Improvements Impairment Reversal Recognised in Equity, Motor Vehicles Impairment Reversal Recognised in Equity, Other Identifiable Intangible Assets Impairment Reversal Recognised in Equity, Other Property, Plant and Equipment Impairment Reversal Recognised in Equity, Patents, Trademarks and Other Rights Impairment Reversal Recognised in Equity, Plant and Equipment Impairment Reversal Recognised in Equity, Property, Plant and Equipment, Net Impairment Reversal Recognised in Equity, Software Impairment Reversal Recognised in Income Statement, Buildings Impairment Reversal Recognised in Income Statement, Construction in Progress Impairment Reversal Recognised in Income Statement, Development Costs Impairment Reversal Recognised in Income Statement, Fixtures and Fittings Impairment Reversal Recognised in Income Statement, Identifiable Intangible Assets, Net Impairment Reversal Recognised in Income Statement, Investment Property at Cost, Fair Value Information Unreliable, Fair Value Model Impairment Reversal Recognised in Income Statement, Investment Property, Cost Model Impairment Reversal Recognised in Income Statement, IT Equipment Impairment Reversal Recognised in Income Statement, Land Impairment Reversal Recognised in Income Statement, Leasehold Improvements Impairment Reversal Recognised in Income Statement, Motor Vehicles Impairment Reversal Recognised in Income Statement, Other Identifiable Intangible Assets Impairment Reversal Recognised in Income Statement, Other Property, Plant and Equipment Impairment Reversal Recognised in Income Statement, Patents, Trademarks and Other Rights Impairment Reversal Recognised in Income Statement, Plant and Equipment Impairment Reversal Recognised in Income Statement, Property, Plant and Equipment, Net Impairment Reversal Recognised in Income Statement, Software Impairment Reversals, Biological Assets Where Fair Value Cannot be Measured Impairment Reversals, Financial Instruments, Available-for-Sale Financial Assets, Monetary Items Impairment Reversals, Financial Instruments, Held-to-Maturity Investments Impairment Reversals, Financial Instruments, Loans and Receivables Impairment Reversals, Financial Instruments, Other Impairment Reversals, Identifiable Intangible Assets Impairment Reversals, Investment Property Impairment Reversals, Other Impairment Reversals, Property, Plant and Equipment Impairment, Investments in Associates Implications of Surplus or Deficit to Entity for Multi-Employer Plan Income (Loss) from Investments Income (Loss) from Investments Disclosures Income and Expenses from Investment Property Income Available to Common Shareholders, Basic Income Available to Common Shareholders, Diluted Income Recognised, Cumulative Income (Expense) Relating to Non-Current Assets and Disposal Groups Held for Sale Income Recognised, Total Income Statement (Presentation) Income Statement Disclosures Income Statement Policies Income Tax Consequences Relating to Dividend Payments Income Tax Expense (Income) Income Tax Expense (Income) by Current and Deferred Portions (Presentation) Income Tax Expense (Income) by Foreign and Domestic Portions (Presentation) Income Tax Expense (Income) Disclosures Income Tax Expense (Income) of Discontinued Operations Income Tax Expense (Income) on Gain or Loss on Measurement of Fair Value Less Cost to Sell or on Disposal of Discontinued Operations Income Taxes Policy Increase (Decrease) from Change in Discount Rate, Legal Proceedings Provision Increase (Decrease) from Change in Discount Rate, Onerous Contracts Provision Increase (Decrease) from Change in Discount Rate, Other Provisions Increase (Decrease) from Change in Discount Rate, Provisions, Total Increase (Decrease) from Change in Discount Rate, Restructuring Provision Increase (Decrease) from Change in Discount Rate, Warranty Provision Increase (Decrease) in Accruals Increase (Decrease) in Accruals, Net Increase (Decrease) in Accrued Income Increase (Decrease) in Accrued Income, Net Increase (Decrease) in Advances from Central Banks Increase (Decrease) in Available-for-Sale Financial Assets Increase (Decrease) in Cash and Balances with Central Banks Increase (Decrease) in Cash and Balances with Central Banks, Net Increase (Decrease) in Construction Contract Work in Progress Increase (Decrease) in Debentures and Debt Certificates Increase (Decrease) in Deferred Income Increase (Decrease) in Deferred Income, Net Increase (Decrease) in Deferred Items Increase (Decrease) in Deferred Tax Assets Increase (Decrease) in Deferred Tax Liabilities Increase (Decrease) in Deferred Tax Liability Increase (Decrease) in Deposits from Banks Increase (Decrease) in Deposits from Customers Increase (Decrease) in Discontinued Operations Increase (Decrease) in Fair Value Hedging Assets of Interest Rate Risk Increase (Decrease) in Fair Value Hedging Assets of Unrecognised Firm Commitments Increase (Decrease) in Fair Value Hedging Liabilities of Interest Rate Risk Increase (Decrease) in Fair Value Hedging Liabilities of Unrecognised Firm Commitments Increase (Decrease) in Financial Assets Designated as Fair Value Through Profit or Loss Increase (Decrease) in Financial Assets Designated as Fair Value Through Profit or Loss, Net Increase (Decrease) in Financial Assets Held for Trading Increase (Decrease) in Financial Assets Held for Trading, Net Increase (Decrease) in Financial Instruments Designated as Fair Value Through Profit or Loss Increase (Decrease) in Financial Instruments Held for Trading Increase (Decrease) in Financial Liabilities Designated as Fair Value Through Profit or Loss Increase (Decrease) in Financial Liabilities Designated as Fair Value Through Profit or Loss, Net Increase (Decrease) in Financial Liabilities Held for Trading Increase (Decrease) in Financial Liabilities Held for Trading, Net Increase (Decrease) in Hedging Assets Increase (Decrease) in Hedging Assets, Net Increase (Decrease) in Hedging Liabilities Increase (Decrease) in Hedging Liabilities, Net Increase (Decrease) in Inventories Increase (Decrease) in Loans and Receivables Increase (Decrease) in Loans and Receivables, Net Increase (Decrease) in Non-Current Assets and Disposal Groups Held for Sale Increase (Decrease) in Non-Current Assets Held for Sale and Discontinued Operations Increase (Decrease) in Operating Assets, Excluding Cash and Cash Equivalents (Presentation) Increase (Decrease) in Operating Assets, Excluding Cash and Cash Equivalents, Total Increase (Decrease) in Operating Assets, Net Increase (Decrease) in Operating Liabilities, Excluding Cash and Cash Equivalents (Presentation) Increase (Decrease) in Operating Liabilities, Excluding Cash and Cash Equivalents, Total Increase (Decrease) in Operating Liabilities, Net Increase (Decrease) in Other Assets Increase (Decrease) in Other Liabilities Increase (Decrease) in Post-Employment Benefit Obligations Increase (Decrease) in Prepayments Increase (Decrease) in Prepayments, Net Increase (Decrease) in Provisions, Net Increase (Decrease) in Tax Payable Increase (Decrease) in Trade and Other Payables Increase (Decrease) in Trade and Other Receivables Increase (Decrease) in Working Capital (Presentation) Increase (Decrease) in Working Capital, Net Increase (Decrease) to Existing Provisions, Legal Proceedings Provision Increase (Decrease) to Existing Provisions, Onerous Contracts Provision Increase (Decrease) to Existing Provisions, Other Provisions Increase (Decrease) to Existing Provisions, Provisions, Total Increase (Decrease) to Existing Provisions, Restructuring Provision Increase (Decrease) to Existing Provisions, Warranty Provision Increase Accumulated Post-Employment Benefit Obligationfor Medical Costs Increase Aggregate Current Service Cost and Interest Cost Increase from Time Value of Money Adjustment, Legal Proceedings Provision Increase from Time Value of Money Adjustment, Onerous Contracts Provision Increase from Time Value of Money Adjustment, Other Provisions Increase from Time Value of Money Adjustment, Provisions, Total Increase from Time Value of Money Adjustment, Restructuring Provision Increase from Time Value of Money Adjustment, Warranty Provision Indefinite-Lived Intangible Assets, Net Individual Asset Impaired Industry Concentrations of Credit Risk Information on Average Aggregate Carrying Amounts Information on Average Aggregate Principal Information Regarding Contingent Assets that Disclosure is Not Practicable Information Regarding Contingent Liabilities that Disclosure is Not Practicable Information Relating to All Impairments in Aggregate Initial Disclosure of Discontinued Operation Initial Fair Value Recognised of Identifiable Intangible Asset Acquired Through Government Grant Intangible Assets at Deemed Cost Intangible Assets Disclosures Intangible Assets Policy Intangible Assets, Gross Intangible Assets, Net Interest Cost Defined Benefit Plan Interest Cost Defined Benefit Plan Obligation Interest Earned on Loans and Deposits Interest Expense Interest Expense Recognition Policy Interest Expense Relating to Convertible Debt Interest Expense Relating to Convertible Preference Shares Interest Expense Relating to Other Potentially Dilutive Shares Interest Expense to Reconcile to Profit (Loss) from Operations Interest Expense, Bank Borrowings Interest Expense, Convertible Borrowings Interest Expense, Debentures and Debt Certificates Interest Expense, Debentures and Other Unsecured Borrowings Interest Expense, Deposits Interest Expense, Finance Leases Interest Expense, Financial Liabilities Designated as Fair Value Through Profit or Loss Interest Expense, Financial Liabilities Held for Trading Interest Expense, Financial Liabilities Measured at Amortised Cost Interest Expense, Non-Redeemable Preference Shares Interest Expense, Other Interest Expense, Other [Financial Institutions] Interest Expense, Other Financing Instruments Interest Expense, Redeemable Preference Shares Interest Expense, Share Capital Repayable on Demand Interest Expense, Subordinated Liabilities Interest Expense, Total [Financial Institutions] Interest Income Interest Income Recognition Policy Interest Income to Reconcile to Profit (Loss) from Operations Interest Income, Available-for-Sale Financial Assets Interest Income, Cash and Balances with Central Banks Interest Income, Financial Assets Designated as Fair Value Through Profit or Loss Interest Income, Financial Assets Held for Trading Interest Income, Financial Assets Not Measured at Fair Value Through Profit or Loss, Total Interest Income, Held-to-Maturity Investments Interest Income, Loans and Receivables Interest Income, Net Interest Income, Net (Presentation) Interest Income, Other [Financial Institutions] Interest Income, Total [Financial Institutions] Interest Payable, Total Interest Rate Risk Associated with Preference Shares, if Liability Interest Rate Risk Disclosures Interest Rate Risk Exposures Interest-Bearing Borrowings Disclosures Interest-Bearing Borrowings Policy Interest-Bearing Borrowings, Current Interest-Bearing Borrowings, Non-Current Interest-Bearing Borrowings, Total Interim Dividends, Retained Earnings (Accumulated Losses) Interim Dividends, Total Interim Financial Reports Covered by First IFRS Financial Statements Inter-Segment Revenue Eliminations Intrinsic Value of Liabilities for Which Counterparty's Right to Cash or Other Assets Vested for Share-Based Payment Transactions Inventories Inventories at Fair Value Less Costs to Sell Inventories Disclosures Inventories Policy Inventory Cost Formulas Inventory Measurement Policy Investment in Associate Investment Property Investment Property at Cost, Fair Value Information Unreliable, Fair Value Model Investment Property at Cost, Fair Value Information Unreliable, Fair Value Model, Beginning Balance Investment Property at Cost, Fair Value Information Unreliable, Fair Value Model, Ending Balance Investment Property at Deemed Cost Investment Property Disclosures Investment Property Disclosures, Cost Model Investment Property Disclosures, Fair Value Model Investment Property Disposed Carried at Cost, Fair Value Model Investment Property Policy Investment Property Where Fair Value Information is Unreliable, Cost Model Investment Property, Fair Value Model Investment Property, Fair Value Model, Beginning Balance Investment Property, Fair Value Model, Ending Balance Investment Property, Gross, Cost Model Investment Property, Net, Cost Model Investment Property, Net, Cost Model, Beginning Balance Investment Property, Net, Cost Model, Ending Balance Investment Securities Investments in Associates Disclosures Investments in Associates Policy Investments in Associates, at Cost Investments in Associates, at Cost, Beginning Balance Investments in Associates, at Cost, Ending Balance Investments in Equity-Accounted Investments for Primary Segment Investments in Joint Ventures Disclosures Investments in Joint Ventures Policy Investments in Joint Ventures, at Cost Investments in Subsidiaries Disclosures Investments in Subsidiaries Policy Investments in Subsidiaries, at Cost Investor's Share of Discontinued Operations of Associates Accounted for Using Equity Method Issuance of Bonus Shares, Capital Redemption Reserves Issuance of Bonus Shares, Merger Reserves Issuance of Bonus Shares, Miscellaneous Other Reserves Issuance of Bonus Shares, Retained Earnings (Accumulated Losses) Issuance of Bonus Shares, Share Capital, Ordinary Shares Issuance of Bonus Shares, Total Issuance of Non-Cash Dividends, Retained Earnings (Accumulated Losses) Issuance of Non-Cash Dividends, Total Issuance of Options for Consideration, Miscellaneous Other Reserves Issuance of Options for Consideration, Option Reserves Issuance of Options for Consideration, Total Issuance of Ordinary Shares, Retained Earnings (Accumulated Losses) Issuance of Ordinary Shares, Share Capital, Ordinary Shares Issuance of Ordinary Shares, Share Premium, Ordinary Shares Issuance of Ordinary Shares, Subscribed Capital Issuance of Ordinary Shares, Total Issuance of Preference Shares, Retained Earnings (Accumulated Losses) Issuance of Preference Shares, Share Capital, Preference Shares Issuance of Preference Shares, Share Premium, Preference Shares Issuance of Preference Shares, Total Issuance of Share Dividends, Merger Reserves Issuance of Share Dividends, Miscellaneous Other Reserves Issuance of Share Dividends, Retained Earnings (Accumulated Losses) Issuance of Share Dividends, Share Capital, Ordinary Shares Issuance of Share Dividends, Total Issuance of Warrants for Consideration, Miscellaneous Other Reserves Issuance of Warrants for Consideration, Total Issuance of Warrants for Consideration, Warrant Reserves Issued Capital Issued Capital Disclosures Issued Capital, Shares Classified as Liabilities IT Equipment Under Finance Leases, Net IT Equipment, Gross IT Equipment, Net IT Equipment, Net, Beginning Balance IT Equipment, Net, Ending Balance Key Assumptions Used to Determine Recoverable Amount Key Management Personnel Compensation by Category Key Management Personnel Compensation, Allowances and Non-Cash Benefits Key Management Personnel Compensation, Director's Fees Key Management Personnel Compensation, Other Key Management Personnel Compensation, Other Long-Term Benefits Key Management Personnel Compensation, Post-Employment Benefits Key Management Personnel Compensation, Salaries Key Management Personnel Compensation, Share-Based Payment Key Management Personnel Compensation, Short-Term Employee Benefits Key Management Personnel Compensation, Termination Benefits Key Management Personnel Compensation, Total Land Under Finance Leases, Net Land, Gross Land, Net Land, Net, Beginning Balance Land, Net, Ending Balance Lease and Sublease Payments Recognised in Income Statement (Presentation) Lease and Sublease Payments Recognised in Income Statement, Total Leasehold Improvements Under Finance Leases, Net Leasehold Improvements, Gross Leasehold Improvements, Net Leasehold Improvements, Net, Beginning Balance Leasehold Improvements, Net, Ending Balance Leases as Lessor Policy Leasing Liabilities Legal and Statutory Reserves Legal and Statutory Reserves, Beginning Balance Legal and Statutory Reserves, Ending Balance Legal and Statutory Reserves, Restated Legal Form of Reporting Entity Legal Proceedings Provision, Current Legal Proceedings Provision, Non-Current Legal Proceedings Provision, Total Legal Proceedings Provision, Total, Beginning Balance Legal Proceedings Provision, Total, Ending Balance Lessor's Significant Operating Lease Arrangements Level of Precision in Financial Statement Figures Level of Price Index Liabilities (Presentation) Liabilities Disclosures Liabilities for Primary Segment Liabilities Included in Disposal Groups Classified as Held for Sale Liabilities Included in Disposal Groups Classified as Held for Sale Disclosures Liabilities, Current (Presentation) Liabilities, Current, Total Liabilities, Non-Current (Presentation) Liabilities, Non-Current, Total Liabilities, Total Liability Eliminations Liability Recognised for Fair Value Changes of Hedged Item in Portfolio Hedge of Interest Rate Risk Life or Rate for Buildings Life or Rate for Development Costs Life or Rate for Fixtures and Fittings Life or Rate for Investment Property Life or Rate for IT Equipment Life or Rate for Leasehold Improvements Life or Rate for Motor Vehicles Life or Rate for Other Identifiable Intangible Assets Life or Rate for Other Property, Plant and Equipment Life or Rate for Patents, Trademarks and Other Rights Life or Rate for Plant and Equipment Life or Rate for Software Line Item in Income Statement in Which Amortisation of Identifiable Intangible Assets Included Line Item in Income Statement in Which Amount Recognised as Income for Any Fees Received is Included for Arrangements Not Recognised as Finance Lease Line Item in Income Statement in Which Excess of Fair Value Over Cost is Included Line Item where Effect on Limit Recognised in Profit and Loss Statement Was Recognised Line Item where Expected Return on Plan Assets Defined Benefit Plan in Profit and Loss Statement Was Recognised Line Item where Expected Return on Reimbursement Rights Recognised as Assets Defined Benefit Plan in Profit and Loss Statement Was Recognised Line Item where Loss (Gain) on Curtailment and Settlement, Defined Benefit Plan Was Recognised Line Item where Net Actuarial Loss Gain Defined Benefit Plan in Profit and Loss Statement Was Recognised Line Item where Past Service Cost Defined Benefit Plan in Profit and Loss Statement Was Recognised Line Item where Total Current Service in Profit and Loss Statement Was Recognised Line Item where Total Interest Cost in Profit and Loss Statement Was Recognised Liquidity Risk Disclosures Liquidity Risk Exposures Loans and Advances Disclosures Loans and Advances Policy Loans and Advances to Customers Loans and Receivables Policy Loans and Receivables to Banks, Excluding Loaned Assets Loans and Receivables to Customers, Excluding Loaned Assets Loans and Receivables to Public Administrations, Excluding Loaned Assets Loans and Receivables, Current Loans and Receivables, Non-Current Loans and Receivables, Total Location of Geographic Segment Loss Gain on Curtailment and Settlement Defined Benefit Plan Loss on Redemption and Extinguishment of Debt Losses from Foreign Currency Exchange Borrowings Relating to Interest Costs Main Classes of Assets Affected by Impairment Loss Reversals for Which No Information is Disclosed Individually Main Events and Circumstances that Led to Recognition Reversal of Impairment Losses for Which No Information is Disclosed Individually Major Assumptions Concerning Future Events Relating to Class of Provision Management Commentary Relating to Significant Cash Balances Unavailable Management Conclusion on Fair Presentation as Consequence of Departure Market Risk Exposures Marketing and Distribution Costs Marketing Costs Maturity Date, Preference Shares Maturity, Expiry or Execution Dates of Financial Instrument Maximum Life or Rate for Buildings Maximum Life or Rate for Development Costs Maximum Life or Rate for Fixtures and Fittings Maximum Life or Rate for Investment Property Maximum Life or Rate for IT Equipment Maximum Life or Rate for Leasehold Improvements Maximum Life or Rate for Motor Vehicles Maximum Life or Rate for Other Identifiable Intangible Assets Maximum Life or Rate for Other Property, Plant and Equipment Maximum Life or Rate for Patents, Trademarks and Other Rights Maximum Life or Rate for Plant and Equipment Maximum Life or Rate for Software Maximum Term Options Granted for Share-Based Payment Arrangement Measurement Basis for Buildings Measurement Basis for Fixtures and Fittings Measurement Basis for Identifiable Intangible Asset Acquired Through Government Grant Measurement Basis for IT Equipment Measurement Basis for Land Measurement Basis for Leasehold Improvements Measurement Basis for Motor Vehicles Measurement Basis for Other Property, Plant and Equipment Measurement Basis for Plant and Equipment Measurement Basis for Property, Plant and Equipment Medical Cost Trend Rate Merchandise Merger Reserves Merger Reserves, Beginning Balance Merger Reserves, Ending Balance Merger Reserves, Restated Method and Assumptions Used to Determine Fair Value of Listed Equity Instruments Issued Method and Assumptions Used to Determine Fair Value of Unlisted Equity Instruments Issued Method of Settlement for Share-Based Payment Arrangement Method to Determine Stage of Completion of Construction Contracts Method to Determine Stage of Completion of Services Method Used for Depreciating Investment Property (Life or Rate) Method Used for Depreciating Property, Plant and Equipment (Life or Rate) Method Used to Determine Construction Contract Revenue Method Used to Determine Stage of Completion of Contracts During Period Method Used to Express Amortising Identifiable Intangible Assets (Life or Rate) Methods Adopted in Determining Fair Values of Class of Financial Asset Methods Adopted in Determining Fair Values of Class of Financial Liability Methods and Significant Assumptions Applied in Determining Fair Value of Agricultural Produce Methods and Significant Assumptions Applied in Determining Fair Value of Biological Assets Minimum Aggregate Financial Statement Disclosures Relating to Discontinued Operations Minimum Lease Payments Payable, Gross Minimum Lease Payments Payable, Gross, Finance Lease Obligations (Presentation) Minimum Lease Payments Payable, Gross, Finance Lease Obligations, Total Minimum Lease Payments Payable, Interest Minimum Lease Payments Payable, Interest, Finance Lease Obligations (Presentation) Minimum Lease Payments Payable, Interest, Finance Lease Obligations, Total Minimum Lease Payments Payable, Later than One Year But Less than Five Years, Interest, Finance Lease Obligations Minimum Lease Payments Payable, Later than One Year But Less than Five Years, Present Value, Finance Lease Obligations Minimum Lease Payments Payable, Later than One Year Not Later than Five Years, Gross, Finance Lease Obligations, Total Minimum Lease Payments Payable, Not Later than One Year, Gross, Finance Lease Obligations, Total Minimum Lease Payments Payable, Not Later than One Year, Interest, Finance Lease Obligations Minimum Lease Payments Payable, Not Later than One Year, Present Value, Finance Lease Obligations Minimum Lease Payments Payable, Over Five Years, Gross, Finance Lease Obligations, Total Minimum Lease Payments Payable, Over Five Years, Interest, Finance Lease Obligations Minimum Lease Payments Payable, Over Five Years, Present Value, Finance Lease Obligations Minimum Lease Payments Payable, Present Value, Finance Lease Obligations (Presentation) Minimum Lease Payments Payable, Present Value, Finance Lease Obligations, Total Minimum Lease Payments Receivable, Gross Minimum Lease Payments Receivable, Gross, Finance Leases (Presentation) Minimum Lease Payments Receivable, Gross, Finance Leases, Total Minimum Lease Payments Receivable, Interest Minimum Lease Payments Receivable, Interest, Finance Leases (Presentation) Minimum Lease Payments Receivable, Interest, Finance Leases, Total Minimum Lease Payments Receivable, Later than Five Years, Gross, Finance Leases, Total Minimum Lease Payments Receivable, Later than Five Years, Interest, Finance Leases Minimum Lease Payments Receivable, Later than Five Years, Present Value, Finance Leases Minimum Lease Payments Receivable, Later than One Year and Less than Five Years, Gross, Finance Leases, Total Minimum Lease Payments Receivable, Later than One Year and Less than Five Years, Interest, Finance Leases Minimum Lease Payments Receivable, Later than One Year and Less than Five Years, Present Value, Finance Leases Minimum Lease Payments Receivable, Not Later than One Year, Gross, Finance Leases, Total Minimum Lease Payments Receivable, Not Later than One Year, Interest, Finance Leases Minimum Lease Payments Receivable, Not Later than One Year, Present Value, Finance Leases Minimum Lease Payments Receivable, Present Value, Finance Leases (Presentation) Minimum Lease Payments Receivable, Present Value, Finance Leases, Total Minimum Lease Payments Under Operating Leases Minimum Life or Rate for Buildings Minimum Life or Rate for Development Costs Minimum Life or Rate for Fixtures and Fittings Minimum Life or Rate for Investment Property Minimum Life or Rate for IT Equipment Minimum Life or Rate for Leasehold Improvements Minimum Life or Rate for Motor Vehicles Minimum Life or Rate for Other Identifiable Intangible Assets Minimum Life or Rate for Other Property, Plant and Equipment Minimum Life or Rate for Patents, Trademarks and Other Rights Minimum Life or Rate for Plant and Equipment Minimum Life or Rate for Software Minimum Sublease Payments Expected to be Received Under Non-Cancellable Subleases Minority Interest Minority Interest, Beginning Balance Minority Interest, Ending Balance Minority Interest, Restated Minority Interest (Net Assets) Disclosures Miscellaneous Other Assets Miscellaneous Other Liabilities Miscellaneous Other Operating Expenses Miscellaneous Other Operating Income Miscellaneous Other Reserves Miscellaneous Other Reserves, Beginning Balance Miscellaneous Other Reserves, Ending Balance Miscellaneous Other Reserves, Restated Miscellaneous Other Revenue Model Used to Measure Investment Property (Cost or Fair Value) Money Market Deposits from Banks Money Market Placements with Banks Motor Vehicles Under Finance Leases, Net Motor Vehicles, Gross Motor Vehicles, Net Motor Vehicles, Net, Beginning Balance Motor Vehicles, Net, Ending Balance Movements Defined Benefit Plan Obligation Total Movements in Allowance for Impairment of Loans and Advances Movements in Biological Assets Movements in Biological Assets Where Fair Value Cannot be Measured Movements in Buildings, Net Movements in Construction in Progress