| Intangible asset fair value used as deemed cost | ||
| Property, plant and equipment fair value used as deemed cost | ||
| Investment property fair value used as deemed cost | ||
| Right-of-use asset fair value used as deemed cost | ||
| Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount | ||
| Aggregate deemed cost of investments for which deemed cost is fair value | ||
| Aggregate adjustment to carrying amounts of investments reported under previous GAAP | ||