Index Index

Reporting Concepts 7aea26ff4802527d26f0653d98da4205c25e07f2

Label/Name
Actual hourly rate lower than the maximum hourly rate?
Agreed payments due to termination with the exception of benefits arising from a court decision
Amount exceeding maximum remuneration
The applicable remuneration maximum for the institution
Calendar year
Consideration plus taxable expense allowances
Cumulated total remuneration at all institutions concerning anti cumalation approach
Double counting caused by charges
End of the employment during the calender year
Start of the duration of the employment during the calender year
End of the employment during the financial year
Start of the employment during the financial year
Existence of an employment relationship? (Yes/No)
Error recovery in WNT accountability
Individually applicable remuneration maximum
Individually applicable maximum benefits for termination of employment
Individual applicable remuneration maximum
Individual maximum remuneration norm amounts per month
Individual maximum remuneration per hour
Justification of exceeding the maximum remuneration
Number of months of employment during the calendar year
Name of the other WNT institution(s) where top official is employed
The number of non-senior officials for whom the total amount is stated of the premiums or contributions from the employer that are paid as deferred financing in the form of purchasing pension agreements
All other WNT Institutions where the employed managing senior officials is also a managing senior official
Payments due to termination of the employment including undue payments
Payments made in the financial year due to termination of the employment
Position or positions
Provisions for post-employment benefits
Publication WNT in the consolidated and / or statutory annual accounts or financial statements of one of the other legal entities within the group
Explanation of the difference and cause of error recovery
Reasons for exceeding the maximum amount of remuneration
Description of the claim for undue payment
Referral of responsible WNT data to senior official and affiliated legal person(s)
Remuneration
Remuneration in respect to activities of affiliated companies
Remuneration in respect to activities as senior officer
Remuneration excluding undue payments
Remuneration maximum of the institution or allowed higher individual remuneration senior officer
The remuneration maximum or higher individual remuneration than the remuneration maximum
Remuneration in respect to other activities as senior officer
Remuneration in the relevant period
Hourly rate
Extent of employment in hours per calendar year
Extent of employment as a part-time factor in FTE
Start date employment
Subtotal remuneration
Total amount of premiums or contributions from the employer, which are paid as deferred financing in the form of purchasing pension agreements
Total remuneration for entire period calendar month 1 to 12
Total remuneration per institution amounts x € 1
Undue payments and amounts not yet received
Name WNT institution in respect to activities as senior officer
Name WNT institution in respect to activities of affiliated companies
Name WNT institution in respect to other activities as senior officer
Year of termination of the employment
Validation [Table]
Primary domain [Line items]
Disclosure of accommodation costs
Accounting principles applied to the valuation of assets and liabilities
Accounting principles: Cash flow statement
Accounting principles for the determination of the result
General accounting principles: Segment information
Accounting principles: Statement of comprehensive income
Accounting principles
Accruals and deferred income, disclosure
Accruals and deferred income
Accrued income: Other accrued income: Specification
Accrued income: Breakdown (insurance)
Disclosure of accrued income
Accrued income
Acquisition costs capitalised overview (insurance)
Actual and expected expenses according to the prospectus: breakdown
Disclosure of actual and expected expenses according to the prospectus
Real estate in exploitation: Additions: Breakdown
Disclosure of allocated income from investments
Amount of assets and liabilities kept in foreign currencies
Disclosure of amount paid to attract participants, in case this exceeds one tenth of a percent of the average managed assets
Amount paid to attract participants, in case this exceeds one tenth of a percent of the average managed assets
Disclosure of analysis of differences between the budget and actuals
Disclosure of analysis of differences between the budget and actuals
Analysis of differences between the budget and actuals
Annual report
Appropriation of the blance of income and expenses
Appropriation of the balance of income and expenses
Current assets
Indication assets on balance sheet are held for
Assets and liabilities not recognised in balance sheets: Operating lease commitments: Breakdown maturity
Assets and liabilities not recognised in balance sheets: Operating lease commitments: Breakdown other
Assets and liabilities not recognised in balance sheets: Operating lease commitments for lessors: Breakdown maturity
Assets and liabilities not recognised in balance sheets: Operating lease commitments for lessors: Term specification
Assets and liabilities not recognised in balance sheets: Operating lease commitments: Term specification
Assets and liabilities not recognised in balance sheet: Other amounts: Breakdown
Non-current assets
Assets not freely available
Other assets: Other assets: Specification
Assets other: Breakdown
Disclosure of assets other
Remainder assets: Other remainder assets: Specification
Other assets
Assets
Auditors' fees: Breakdown
Auditors' fees
Auditors fees
Disclosure of available for member payments
Average number of employees
Average number of employees per segment: Specification
Average number of employees
Average number of employees: Breakdown
Balance sheet before or after appropriation of results
Balance sheet complete
Indication that there are no accrued assets and liabilities recorded
Balance sheet
Disclosure of benefits for own account
Bonds and other fixed-income securities, disclosure
Bonds and other fixed-income securities, exigibility: breakdown
Bonds and other fixed-income securities, issuer: breakdown
Bonds and other fixed-income securities, movement
Bonds and other fixed-income securities, public offering: breakdown
Bonds and other fixed-income securities
Book value investments
Borrowings from governments and credit institutions: Breakdown
Borrowings from governments and credit institutions
Called-up share capital, disclosure
Capital ratio's: breakdown
Capital ratio's, disclosure
Capitalised acquisition costs: movement
Capitalised acquisition costs
Capitalised production costs
Capitalised production costs
Cash and cash equivalents: Breakdown
Cash and cash equivalents
Cash and cash equivalents: Other amounts
Cash and cash equivalents: Specification
Cash and cash equivalents
Cash flow statement complete
Cash flow statement
Cash in hand: breakdown
Cash in hand, disclosure
Disclosure of central government contributions
Central government contributions
Government grants and related expenditures: Specification
General accounting principles: Changes in accounting estimates: Specification
General accounting principles: Changes in accounting policies: Specification
Disclosure of change in equalisation reserve
Disclosure of change in other technical provisions for own account
Change provision pension obligations on behalf of participants
Disclosure of change provision pension obligations on behalf of pension fund
Disclosure of change in reinsurance part of technical provision
Change in reinsurance part of technical provision: specification
Changes in construction contracts
Changes in construction contracts: Other amounts: Breakdown
Changes in construction contracts
Changes in the value of non-current assets
Other changes in value of intangible assets and property, plant and equipment: Breakdown
Other changes in the value of intangible assets and property, plant and equipment
Other changes in the value of intangible assets and property, plant and equipment
Changes in inventories and work in progress
Changes in inventories and work in progress
Changes in value of investment properties
Changes in value of financial assets and of securities: Breakdown
Changes in value of financial assets and of securities
Changes in value of financial assets and of securities
Changes in value of investment properties: Breakdown
Changes in the value of investment properties
Changes in the value of investment properties
Disclosure of changes in value of real estate portfolio
Changes in value of real estate portfolio
Commercial activities: Specification
Commissions paid, disclosure
Commissions paid and due
Commissions received, disclosure
Assets and liabilities not recognised in balance sheet
Disclosure of exceptional items
Disclosure of exceptional items
Disclosure of accommodation costs
Accounting principles
Accruals and deferred income, disclosure
Accruals and deferred income
Prepayments and accrued income, disclosure
Accrued income
Acquisition costs capitalised overview (insurance)
Disclosure of allocated income from investments
Amount of assets and liabilities kept in foreign currencies
Amount paid to attract participants, in case this exceeds one tenth of a percent of the average managed assets
Disclosure of analysis of differences between the budget and actuals
Analysis of differences between the budget and actuals
Appropriation of the blance of income and expenses
Indication assets on balance sheet are held for
Disclosure of assets other
Auditors fees
Disclosure of available for member payments
Average number of employees
Consolidated balance sheet
Disclosure of benefits for own account
Bonds and other fixed-income securities, disclosure
Book value investments
Called-up share capital, disclosure
Capital ratio's, disclosure
Capitalised acquisition costs
Capitalised production costs
Cash and cash equivalents
Consolidated cash flow statement
Cash in hand, disclosure
Central government contributions
Government grants and related expenditures: Specification
Disclosure of change in equalisation reserve
Disclosure of change in other technical provisions for own account
Change provision pension obligations on behalf of participants
Disclosure of change provision pension obligations on behalf of pension fund
Disclosure of change in reinsurance part of technical provision
Changes in construction contracts
Changes in the value of non-current assets
Other changes in the value of intangible assets and property, plant and equipment
Changes in inventories and work in progress
Changes in value of investment properties
Changes in value of financial assets and of securities
Changes in the value of investment properties
Changes in value of real estate portfolio
Commissions paid, disclosure
Commissions paid and due
Commissions received, disclosure
Construction contracts
Continuity paragraph
Disclosure of the continuity reserve
Cost allocation activities approach
Disclosure of cost allocation to activities
Disclosure of cost of joint campaigns
Disclosure of cost of management and accounting
Disclosure of cost of sales not purchased from members
Cost of sales
Disclosure of cost of own fundraising
Disclosure of cost of third party campaigns
Cost of outsourced work and other external expenses
Disclosure of costs of own organisation
Disclosure of costs of raw materials and consumables not purchased from members
Costs of raw materials and consumables
Changes in reserves due to currency exchange differences
Custodian fees
Disclosure of DBCs/DBC health care products in progress
Damage outflow overview disclosure
Disclosure of damages and benefits received central cash
Disclosure of damages for own account
Debt securities, disclosure
Decrease in value of non-current securities and investments in participating interests, disclosure
Decrease in value of receivables and provisions for on balance sheet commitments, disclosure
Release of decrease in value of non-current securities and investments in participating interests, disclosure
Release of decrease in value of receivables and provisions for on balance sheet commitments, disclosure
Deducted management fees and other fees premium pension institutions
Deposits of reinsurers
Depreciation of other property, plant and equipment and amortisation of intangible assets
Depreciation of property, plant and equipment and amortisation of intangible assets
Depreciation of real estate investments
Disclosure of designated funds
Disclosure of designated reserves
Balance sheet
Cash flow statement
Income expenses statement
Income statement
Other notes
Disclosure of profit and loss account
Statement of comprehensive income
Disclosure of the statement of income and expenses
Donor contribution
Disclosure of earned premiums for own account
Earnings per share
Employee benefits and general administrative expenses
Expenses of employee benefits: breakdown
Equalisation account
Equity and liabilities other
Equity: Financial position: Breakdown
Group equity
Equity
Exceptional items
Disclosure of expenses fees independent medical specialists
Other expenses
Other expenses
Disclosure of expenses priced different than market prices
Expenses spent per objective: Specification
Expenses spent on objectives
Expenses
Expiration capital
Extraordinary expenses, disclosure
Extraordinary income, disclosure
Financial assets
Balance financial income and expense
Financial income and expense
Financial instruments
Other financial investments
Consolidated financial statements
Financing deficit or surplus
Financing deficit or surplus to be settled in rates
Disclosure of foundation capital
General accounting principles
General and administrative expenses
General banking risks reserve, disclosure
General notes
Disclosure of general other reserves
Area insurance contracts
Disclosure of government contributions and subsidies other
Government securities for central bank refinancing, disclosure
Subsidies received from governments
Gross margin
Impairment of current assets
Other costs: Included costs
Income and expenses by activities
Income and expenses in relation to group companies: Breakdown
Income and expenses in relation to other affiliated companies: Breakdown
Income and expenses segmentation
Disclosure of statement of income and expenses
Income expenses statement
Income from business
Disclosure of income from the supply of goods and / or services
Income income from individuals
Disclosure of income from investments allocated to non-technical account
Disclosure of income from investments
Income from interest and investments
Income from investments
Income from other non profit organisations
Income from related non profit organisations
Income from sale of goods, gross profit
Income from securities and investments in participating interests, disclosure
Income and gifts from fundraising
Disclosure of income on third party contracts
Other income
Income other and expenses other
Other income
Income product/service delivery
Income of non-current receivables and securities
Income with a special purpose
Consolidated income statement
Disclosure of income tax expense from ordinary activities
Income tax expense
Income
Indemnity insurance components
Insurance contracts profit sharing guarantees options
Intangible assets
General notes: Consolidated interests: Specification
Interest expenses and related expenses, disclosure
Interest income and related income, disclosure
General notes: Consolidated interests: One-fifth interest at minimum: Specification
Inventories
Investments on behalf of risk participants
Investments on behalf of premium pension institutions
Disclosure of investment expenses
Investment properties
Disclosure of investment results
Investment results
Investments in financial instruments
Investments in group companies and participating interests
Investments in participating interests in group companies, disclosure
Other investments in participating interests, disclosure
Investments in land and buildings
Investments management costs
Disclosure of investments: net pension arrangements
Investments on behalf of participants
Disclosure of investments on behalf of pension fund
Investments on behalf of premium pension institutions
Realized and unrealized gains and losses from investments
Realized changes in value investments
Investments
Unrealized changes in value investments
Land positions
Current liabilities
Non-current liabilities
Disclosure of other liabilities
Liabilities
Liability adequacy test
Licensing agreements
Life insurance detailed overview
Life insurance overview
Liveability expenses
Loans, advances and guarantees on behalf of managing and supervisory directors
Notes of income from lottery organization
Macro management instruments
Management expenses
Market value investments
Impairment loss of cashflow generating unit of material importance: specification
Impairment loss of individual asset of material importance: specification
Member contribution
Disclosure of member payments
Net changes in equity
Net realised result from sales of real estate portfolio
Net result from exploitation of real estate portfolio
Net result from other activities
Net result from sold real estate in development
Net result
Net revenue
Net value asset investment company
Non-controlling interest
Borrowings from governments and credit institutions
Other disclosures
Notes to the consolidated financial statements
Obligations on behalf of risk participants
Off-balance sheet commitments
Ongoing cost factor
Other operating expenses
Operating expenses
Disclosure of operating income
Other operating income
Other organisation costs
Other types of other assets
Other liabilities and accrued liabilities
Other notes to the income statement
Other notes to the profit and loss account
Other reimbursements
Other technical expenses for own account
Other technical income for own account
Disclosure of participating interests
Partnerships
Payables to credit institutions, disclosure
Payables to customers, disclosure
Payables to group companies, shareholders and participating interests
Other payables, disclosure
Disclosure of Payables VPL arrangements received but not yet utilised
Payments due to termination of the employment
Disclosure of pension administration expenses
Pension benefits
Managing and supervisory directors and former managing and supervisory directors personal interests in investments
Premium contributions
Profit and loss account
Disclosure of profit sharing and discounts
Property, plant and equipment
Disclosure of provision pension obligations on behalf of participants
Provision pension obligations on behalf of pension fund
Provisions: Actuarial report: Breakdown
Provisions
Purchase value of supplied products
Receivables and prepayments
Receivables from credit institutions, disclosure
Receivables from customers, disclosure
Disclosure of receivables from insurance policies not immediately due from current account
Receivables
Reimbursement activities investments
Disclosure of reinsurance part technical provisions
Related party transactions: Specification
Related party transactions
Remuneration of managing and supervisory directors
Disclosure of reserves and funds
Other reserves
Disclosure of result after tax
Disclosure of result from extraordinary items after tax
Disclosure of result from ordinary activities after tax
Result analysis: Industry group: Specification
Result analysis: Profit Source: Specification
Result analysis
Result attributable to non-controlling interest
Disclosure of result from ordinary activities before tax
Result from financial transactions, disclosure
Result from investments
Disclosure of result technical account damage insurance
Disclosure of result technical account life insurance
Appropriation of the results
Release from the revaluation reserve
Revaluation reserve
Rights exercised
Rights granted not yet exercised
Sales to third parties
Securities
Segment information
Selling expenses
Settlement statistics disclosure
Share based payments
Share certificates or shares held in administration
Disclosure of share in results of participating interests
Share in results of participating interests
Shares and other variable-yield securities
Sponsoring contributions
Disclosure of staffing level
Statement of income and expenses
Consolidated statement of comprehensive income
Statutory reserves: Specification
Subsidy liabilities
Subordinated liabilities, disclosure
Subordinated liabilities
Disclosure of subordinated loans
Disclosure of subsequent events
Subsequent events
Provided subsidies and gifts
Subsidy income
Sum of expenses
Sum of expenses
Sum of transfer taken pension obligations
Sum of transfer transferred pension obligations premium pension institutions
Technical provisions: Industry group: Specification
Disclosure of technical provisions
Technical provisions
Trade and other receivables
Disclosure of transfers of rights balance
Treasury shares
Disclosure of tuition course training exam fees
Turnover ratio
Disclosure of unrealised loss on investments
Disclosure of unrealised profit on investments
Construction contracts
Construction contracts: Other amounts: Breakdown
Construction contracts: Specification
Construction contracts
Contingent liabilities, breakdown
Contingent liabilities, disclosure
Assets and liabilities not recognised in balance sheets: Payments to obtain usage rights: Breakdown maturity
Continuity paragraph balance sheet
Disclosure of continuity paragraph staffing level
Continuity paragraph staffing level
Continuity paragraph state - forecast of income and expenses
Continuity paragraph
Disclosure of the continuity reserve
Disclosure of the cost allocation to activities
Disclosure of cost allocation to activities
Cost allocation to activities
Disclosure of cost of joint campaigns
Disclosure of cost of management and accounting
Cost of sales
Disclosure of cost of sales not purchased from members
Cost of sales
Spending percentage of income
Disclosure of cost of third party campaigns
Cost of outsourced work and other external expenses
Cost of outsourced work and other external expenses
Disclosure of costs of own organisation
Costs of raw materials and consumables
Disclosure of costs of raw materials and consumables not purchased from members
Costs of raw materials and consumables
Changes in reserves due to currency exchange differences
Changes in reserves due to currency exchange differences
Current liabilities: Construction contracts: Other amounts: Breakdown
Disclosure of current liabilities
Current liabilities: Other payables: Specification
Current liabilities: Other payables: Specification
Disclosure of custodian fees
Custodian fees
DBCs/DBC health care products in progress: breakdown
Disclosure of DBCs/DBC health care products in progress
Damage outflow overview disclosure
Damage outflow overview: specification
Damages and benefits received central cash: breakdown
Disclosure of damages and benefits received central cash
Disclosure of damages for own account
Debt securities, breakdown maturity
Other debt securities: Other debt securities: Specification
Debt securities, disclosure
Debt securities
Decrease in value of non-current securities and investments in participating interests, disclosure
Decrease in value of receivables and provisions for on balance sheet commitments, disclosure
Release of decrease in value of non-current securities and investments in participating interests, disclosure
Release of decrease in value of receivables and provisions for on balance sheet commitments, disclosure
Deducted management fees and other fees
Deposits of reinsurers
Amortisation and changes in value of intangible assets and depreciation and changes in value of property, plant and equipment, disclosure
Disclosure of depreciation of other property, plant and equipment and amortisation of intangible assets
Depreciation of other property, plant and equipment and amortisation of intangible assets
Amortisation of intangible assets and depreciation of property, plant and equipment: Breakdown
Amortisation of intangible assets and depreciation of property, plant and equipment
Depreciation of property, plant and equipment and amortisation of intangible assets
Disclosure of depreciation of real estate investments
Depreciation of real estate investments
Disclosure of derivative financial instruments
Notional amount of derivative financial instruments: Breakdown
Positive fair value of derivative financial instruments: Breakdown
Declarations of directors and supervisory directors
Designated fund: movement: specification
Disclosure of designated funds
Designated funds: specification
Designated funds
Designated reserve: movement: specification
Designated reserve: movement
Disclosure of designated reserves
Designated reserves: specification
Designated reserves
Differences in the equity and result between the company and consolidated financial statements
Differences in equity between the company and consolidated financial statements
Differences in results and funds between the separate and consolidated financial statements
Differences in results and funds between the separate and consolidated financial statements
Differences in result between the company and consolidated financial statements
Differences between the company and consolidated financial statements
Disclosure of cash flow statement: breakdown
Notes to the cash flow statement
Other notes
Disclosure of the statement of income and expenses
Business activities that are not continued sustainably: Other amounts: Breakdown
General notes: Business activities that are not continued sustainably: Specification
Proposed amount of dividend payments to holders of equity instruments
Document and entity information
Document information
Disclosure of donor contributions
Donor contributions
Duration
Disclosure of earned premiums for own account
Earnings per share
Earnings per share: Other amounts
Earnings per share: specification
Earnings per share
Employee benefits and general administrative expenses
Expenses of employee benefits: Breakdown
Expenses of employee benefits: Other expenses of employee benefits: Specification
Expenses of employee benefits: breakdown
Address of the legal entity
Entity information
Disclosure of equalisation account
Equalisation account
Equalisation reserve
Equity: additional information
Disclosure of equity and liabilities other
Equity and liabilities other: Equity and liabilities other: Specification
Equity and liabilities other
Equity and liabilities
Movement schedule of designated fund: Specification
Description of designated fund: specification
Movement schedule of designated reserve: Specification
Description of designated reserve: specification
Equity
Equity: Financial position: Breakdown
Group equity
Group equity
Transfers between equity and liabilities: specification
Policyholders productgroup
Equity, solvency: breakdown
Equity: Specification
Equity: Statement of changes
Equity
Disclosure of exceptional items
Exceptional items: Specification
Exceptional items
Expense claims of and payments to managing directors: specification
Disclosure of expenses of direct and indirect investments in other investment entities
Direct investment results
Disclosure of expenses, exceeding ten percent of total expenses
Expenses, exceeding ten percent of total expenses: specification
Disclosure of expenses fees independent medical specialists
Indirect investment results
Disclosure of expenses non-commercial activities
Expenses non-commercial activities: Specification
Other expenses: Breakdown
Other expenses
Other expenses
Disclosure of expenses priced different than market prices
Expenses priced different than market prices
Expenses and reimbursements for borrowing and lending of financial instruments: breakdown
Disclosure of expenses and reimbursements for borrowing and lending of financial instruments
Expenses spent per objective: Specification
Expenses spent on objectives
Expenses
Expiration capital
Expired subsidy liabilities, breakdown
Exploitation subsidies
Extraordinary expenses, disclosure
Extraordinary income, disclosure
Non-current liabilities: Finance lease liabilities: Discounted value: Breakdown maturity
Non-current liabilities: Finance lease liabilities: Breakdown maturity
Non-current liabilities: Finance lease liabilities: Term specification
Financial assets: Breakdown
Financial assets
Financial assets: Other financial assets: Movement schedule: Specification
Financial assets: Other financial assets: Specification
Financial fixed assets: Investments in participating interests: Specification
Financial assets: Movement schedule
Financial assets: Financial assets: Other amounts: Breakdown
Financial assets: Participating interests: Unincorporated subsidiary: Specification
Financial assets
Disclosure of financial income and expenses
Balance financial income and expense
Financial income and expenses: Breakdown
Financial income and expenses
Financial income and expense
Financial instruments: Derivative instruments: Specification
Financial instruments: Description of financial instruments: Specification
Financial instruments
Financial instruments: Hedge accounting: Specification
Financial instruments: Hedge accounting
Financial instruments: Issued: Specification
Equity financial instruments
Financial instruments: Measured at fair value: Specification
Financial instruments: Measured at higher value than fair value: Specification
Financial instruments: Obtained: Specification
Financial instruments: Other amounts: Breakdown
General accounting principles: Financial instruments: Specification
Financial instruments: Risk exposure: Specification
Financial instruments
Disclosure of other financial investments
Remainder financial investments: Other financial investments: Specification
Other financial investments
Financial statements
Financing deficit or surplus: breakdown
Disclosure of financing deficit or surplus
Financing deficit or surplus
Financing deficit or surplus to be settled in rates: breakdown
Financing deficit or surplus to be settled in rates: movement
Financing deficit or surplus to be settled in rates, stage of adoption
Financing deficit or surplus to be settled in rates
Disclosure of foreign currency translation reserve
Foreign currency translation reserve: Other amounts: Breakdown
Foreign currency translation reserve
Disclosure of foundation capital and reserves
Foundation capital and reserves: movement
Foundation capital and reserves - required equity: breakdown
Foundation capital and reserves
Disclosure of foundation capital
Foundation capital
Disclosure of fundraising expenses
Funds
General accounting principles: Changes in accounting estimates
General accounting principles: Changes in accounting policies
General accounting principles: Exceptional items
General accounting principles: Financial instruments
General accounting principles: Foreign currency translation
General accounting principles: Leases
General accounting principles: Pension arrangements
General accounting principles: Prior period errors
General accounting principles: Share based payments
General accounting principles
General and administrative expenses
General and administrative expenses
General banking risks reserve, disclosure
General banking risks reserve, movement
General notes: breakdown
General notes: Consolidation
General notes: Business activities that are not continued sustainably: Breakdown
General notes: Business activities that are not continued sustainably: Other amounts: Breakdown
General notes: Business activities that are not continued sustainably
General notes: Estimates
General notes: Going concern
General notes: Group structure: Specification
General notes: Group structure
General notes: Mergers and acquisitions
Related party transactions fund manager: breakdown
General notes
Disclosure of general other reserves
Disclosure of general reserve
General reserve
Area insurance contracts
Disclosure of government contributions and subsidies other
Government securities for central bank refinancing, disclosure
Subsidies received from governments
Gross operating result: Ratio breakdown
Sales of housing facilities under conditions and not yet sold owner-occupied facilities: Sales of housing facilities not sold: Breakdown numbers
Sales of housing facilities under conditions and not yet sold owner-occupied facilities: Sales of housing facilities not sold
Sales of housing facilities under conditions and not yet sold owner-occupied facilities: Sales of housing facilities not sold: Breakdown balance sheet value
Impairment of current assets
Impairment of current assets
Other costs: Included costs
Disclosure of income
Income and expenses by activities
Income and expenses in relation to group companies: Breakdown
Income and expenses in proportion to group companies
Income and expenses in relation to other affiliated companies: Breakdown
Income and expenses in relation to other affiliated companies
Income and expenses segmentation by activities: specification
Income and expenses segmentation by sectors
Income and expenses segmentation
Disclosure of statement of income and expenses
Income and expenses statement
Income from business
Income from indivduals
Income from indivduals
Disclosure of income from investments allocated to non-technical account
Disclosure of income from investments
Income from investments
Income from other non profit organisations
Disclosure of income from goods and / or services
Income from related non profit organisations
Income from sale of goods, gross profit
Income from securities and investments in participating interests, disclosure
Income from securities and investments in participating interests: Other amounts: Breakdown
Income and gifts from fundraising
Disclosure of income from investments
Disclosure of income non-commercial activities
Income non-commercial activities: Specification
Disclosure of income on third party contracts
Other income
Income other and expenses other
Other income
Income from product/service delivery: breakdown
Disclosure of income from product/service delivery
Income from product/service delivery
Income of non-current receivables and securities
Income of non-current receivables and securities
Income with a special purpose, disclosure
Income with a special purpose
Income with a special purpose, specification
Income statement non technical account
Income statement technical account indemnity insurance
Income statement technical account life insurance
Income statement
Income tax expense: Breakdown
Income tax expense
Income tax expense from extraordinary items, disclosure
Income tax expense: Other income tax expense: Specification
Disclosure of income tax expense from ordinary activities
Income tax expense: Other amounts: Breakdown
Income tax expense
Taxes numerical connection: Specification
Income
Indemnity insurance components
Indirect investment results: specification
Disclosure of indirect investment results
Other information
Instant
Insurance contracts profit sharing guarantees options
Insurance policies: Receivables from insurance policies not immediately due from current account: Specification
Intangible assets: Breakdown
Intangible assets
Intangible assets: Individual asset of importance for the legal entity: Specification
Intangible assets: Other intangible assets: Movement schedule: Specification
Intangible assets: Other intangible assets: Specification
Intangible assets: (Non) internal generated: Movement schedule
Intangible assets: Movement schedule
Intangible assets: Other amounts: Breakdown
Intangible assets
Interest expenses and related expenses, disclosure
Interest income and related income, disclosure
International partnerships
Inventories: Breakdown
Inventories: Current value: Breakdown
Inventories
Inventories: Amounts recognised in income statement: Breakdown
Inventories: Other inventories: Specification
Disclosure of inventories: amounts recognised in profit and loss account: breakdown
Inventories
Participation in investment entities and investment pools
Interest investment entity
Disclosure of investment expenses
Investment properties: Breakdown
Investment properties
Investment properties: Fair value
Investment properties: Amounts recognised in income statement: Breakdown
Investment properties: Movement schedule
Investment properties: Other amounts breakdown
Investment properties
Investment result per certificate: breakdown
Investment results: asset management expenses: breakdown
Investment results: asset management expenses categories: breakdown
Investment results: breakdown
Investment results categories: breakdown
Disclosure of investment results
Investment results
Investment results: Transaction costs: Breakdown
Book value investments: movement schedule
Investments: Breakdown
Investments in financial instruments
Investments in financial instruments: movement schedule
Investments in financial instruments: Breakdown
Investments in group companies and participating interests
Investments in group companies and participating interests
Investments, group companies and participating interests
Investments in land and buildings title
Investments in participating interests in group companies, disclosure
Movement schedule of investments in participating interests in group companies
Shares, certificates of shares and other types of participating interests in group companies
Other investments in participating interests, disclosure
Movement schedule of other investments in participating interests
Other investments in participating interests
Investments
Disclosure of investments in land and buildings
Investments in land and buildings
Investments in land and buildings: Other investments in land and buildings: Specification
Disclosure of investments management costs
Investments management costs
Market value investments: movement schedule
Investments: movement
Disclosure of investments: net pension arrangements
Investments on behalf of participants: breakdown
Investments on behalf of participants
Investments on behalf of participants: Other investments on behalf of participants: Movement schedule: Specification
Investments on behalf of participants: Other investments on behalf of participants: Specification
Investments on behalf of participants: movement
Investments on behalf of pension fund: breakdown
Disclosure of investments on behalf of pension fund
Investments on behalf of pension fund investments: Other investments: Specification
Investments on behalf of pension fund: movement
Investments on behalf of pension fund: Other investments on behalf of pension fund investment: Movement schedule: Specification
Investments on behalf of pension fund: Other investments on behalf of pension fund investment: Specification
Investments on behalf of pension fund receivables and payables: breakdown
Investments on behalf of premium pension institutions: Movement schedule
Investments on behalf of premium pension institutions
Realized and Unrealized Gains and Losses from investments
Disclosure of realized changes in value investments
Realized changes in value investments
Investments results on behalf of participants
Investments results on behalf of premium pension institutions
Investments
Disclosure of unrealized changes in value investments
Unrealized changes in value investments
Irrevocable commitments, breakdown
Irrevocable commitments, disclosure
Land positions area: Movement schedule
Land positions balance sheet value: Movement schedule
Land positions included in the balance sheet
Land positions
Other legal reserves: Breakdown
Other legal reserves
Other legal reserves
Legal statutory reserves: breakdown
Disclosure of legal and statutory reserves
Legal statutory reserves
Legal and statutory reserves
Liabilities: Breakdown
Current liabilities: Breakdown
Current liabilities
Current liabilities: Other amounts: Breakdown
Current liabilities
Liabilities
Non-current liabilities: Breakdown
Non-current liabilities
Non-current liabilities: Movement schedule
Non-current liabilities: Other amounts: Breakdown
Non-current liabilities
Other liabilities: Breakdown
Disclosure of other liabilities
Liabilities: Other payables: Specification
Current liabilities relating to securities transactions
Non-current Liabilities relating to securities transactions
Liabilities
Liability adequacy test
Licensing agreements
Life insurance detailed overview
Life insurance overview
Liveability expenses, disclosure
Liveability expenses
Loans, advances and guarantees: On behalf of managing directors: Breakdown
Loans, advances and guarantees: On behalf of managing directors: Specification
Loans, advances and guarantees: On behalf of managing and supervisory directors: Breakdown
Loans, advances and guarantees: On behalf of managing and supervisory directors
Loans, advances and guarantees on behalf of managing and supervisory directors
Loans, advances and guarantees: On behalf of supervisory directors: Breakdown
Loans, advances and guarantees: On behalf of supervisory directors: Specification
Income from lotteries
Macro management instruments
Composition of the board of directors
Disclosure of management expenses: Breakdown
Disclosure of management expenses
Management expenses
Management and mediation for third parties
Management report: breakdown
Management report
Market value investments
Impairment loss of cashflow generating unit of material importance: Specification
Impairment loss of individual asset of material importance: Specification
Disclosure of member contributions
Member contributions
Disclosure of member payments
General notes: Mergers and acquisitions: Specification
Movement other
Movement
Multi-annual overview - Key figures
Multi-annual overview - Key ratios
Multi-annual overview
Non-current liabilities: Negative goodwill: Movement schedule
Movement schedule of net changes in equity
Net changes in equity
Disclosure of net realised result from sales of real estate portfolio
Net realised result from sales of real estate portfolio
Disclosure of net result
Disclosure of net result from exploitation of real estate portfolio
Net result from exploitation of real estate portfolio
Disclosure of net result from other activities
Net result from other activities
Disclosure of net result from sold real estate in development
Net result from sold real estate in development
Net revenue: Breakdown
Net revenue: Revenues from other sources: Specification
Net revenue: Segmented by geography
Net revenue: Segmented by industry
Net revenue
Net value asset investment company: breakdown
Disclosure of net value asset investment company
Net value asset investment company
Disclosure of the financial assets: non WSW secured loans
Financial assets: non WSW secured loans: specification
Non-commercial activities: Specification
Non-controlling interest
Disclosure of non-current liabilities
Non-current liabilities: Interest rates
Non-current liabilities: Finance lease liabilities: Discounted value for lessors: Breakdown maturity
Non-current liabilities: Finance lease liabilities: Discounted value for lessors: Term specification
Non-current liabilities: Finance lease liabilities: Gross investment for lessors: Term specification
Non-current liabilities: Finance lease liabilities: Gross investment for lessors
Non-current liabilities: Other payables: Movement schedule: Specification
Non-current liabilities: Other payables: Specification
Analysis of differences between the budget and actuals
General accounting principles
Licensing agreements
Notes to the consolidated financial statements - Provisions: Acquisition costs
Notes to the consolidated financial statements - Provisions: Interest rate discount
Current liabilities: Construction contracts: Specification
Expenses of employee benefits
Disclosure of expenses allocation
Other expenses
Expenses
Financial assets: Accumulated revaluations
General accounting principles
Gross margin
Gross operating result
Income and gifts from fundraising
Other income
Intangible assets: Accumulated revaluations
Intangible assets: Economic life
Investment properties: Economic life
Licensing agreements: Specification
Notes to the annual report
Other disclosures
Property, plant & equipment: Current value: Sum of the revaluations based on the cost price model
Property, plant and equipment: Accumulated revaluations
Property, plant and equipment: Economic life
Notes to the financial statements - Provisions: Acquisition costs
Notes to the financial statements - Provisions: Interest rate discount
Share capital: Statement of changes in number of shares: specification
Share certificates or shares held in administration
Sum of expenses
Notes to the financial statements
Number of students
Obligations on behalf of participants: Movement schedule
Obligations on behalf of risk participants
Off-balance sheet commitments
Ongoing cost factor: breakdown
Disclosure of ongoing cost factor
Ongoing cost factor, shares: specification
Ongoing cost factor, subfunds: specification
Ongoing cost factor
Other operating expenses: Breakdown
Other operating expenses
Other operating expenses: Specification
Other operating expenses
Operating expenses
Operating income: breakdown
Disclosure of operating income
Other operating income
Other operating income: Specification
Other operating income
Assets and liabilities not recognised in balance sheets: Operating lease commitments: Breakdown
Other organisation costs, disclosure
Other organisation costs
Disclosure of other assets other
Other types of other assets
Other tax reserves
Other liabilities and accrued liabilities: breakdown
Other liabilities and accrued liabilities: Liabilities Other: Specification
Other liabilities and accrued liabilities
Other notes to the statement of income and expenses
Other notes to the income expenses statement
Other notes to the income statement
Other notes to the profit and loss account
Other receivables: Other receivables: Specification
Other reimbursements
Other technical expenses for own account: Breakdown
Other technical expenses for own account
Other technical income for own account: Breakdown
Other technical income for own account
Participating interests: breakdown
Disclosure of participating interests
Financial assets: Participating interests: Fully consolidated: Specification
Financial assets: Participating interests: Fully liable: Specification
Financial assets: Participating interests: One-fifth interest at minimum: Specification
Participating interests: Other participating interests: Movement schedule: Specification
Participating interests: Other participating interests: Specification
Disclosure of participations classified as equity
Partnerships
Payables to credit institutions, disclosure
Payables to credit institutions: Other payables to credit institutions: Specification
Payables to credit institutions
Payables to customers, breakdown maturity
Payables to customers relating to deposits
Payables to customers, disclosure
Other payables to customers
Payables to customers: Other payables to customers relating to deposits: Specification
Payables to customers: Other types of other payables to customers: Specification
Payables to customers
Payables to group companies, shareholders and participating interests: breakdown
Payables to group companies, shareholders and participating interests
Disclosure of payables from hedging transactions concerning exchange rate risk associated with investments
Payables from hedging transactions concerning exchange rate risk associated with investments: specification
Payables to members of the cooperative: breakdown
Other payables, disclosure
Other payables: Other payables: Specification
Disclosure of payables from transactions with financial derivatives
Payables from transactions with financial derivatives: specification
Disclosure of Payables VPL arrangements received but not yet utilised
Payments due to termination of the employment
Pension administration expenses: Breakdown
Pension administration expenses
Disclosure of pension benefits
End of the period
Start of the period
Managing and supervisory directors and former managing and supervisory directors personal interests in investments: breakdown
Managing and supervisory directors and former managing and supervisory directors personal interests in investments, control rights: breakdown
Disclosure of managing and supervisory directors and former managing and supervisory directors personal interests in investments
Managing and supervisory directors and former managing and supervisory directors personal interests in investments
Preferred dividend to be distributed
Premium contributions: breakdown
Premium contributions
Presentation order
General accounting principles: Prior period errors: Specification
Profit and loss account
Profit sharing and discounts: Breakdown
Disclosure of profit sharing and discounts
Property, plant and equipment: Breakdown
Property, plant and equipment
Property, plant and equipment: Movement schedule
Property, plant and equipment: Other amounts: Breakdown
Property, plant and equipment: Other property, plant and equipment: Movement schedule: Specification
Property, plant and equipment: Other property, plant and equipment: Specification
Property, plant & equipment: Book value of assets for which a financial lease obligation has been entered into
Property, plant and equipment: Other tangible assets: Movement schedule: Specification
Property, plant and equipment: Other intangible assets: Specification
Property, plant and equipment
Provision pension obligations on behalf of pension fund number of participants: Number of other participants: Specification
Disclosure of provision pension obligations on behalf of participants
Provision pension obligations on behalf of participants: movement
Provision pension obligations on behalf of pension fund: movement
Provision pension obligations on behalf of pension fund number of participants: breakdown
Provision pension obligations on behalf of pension fund participants: breakdown
Provision pension obligations on behalf of pension fund
Provisions: Actuarial report: Breakdown
Provisions: Breakdown maturity
Provisions: Breakdown
Provisions
Provisions: Movement schedule
Provisions: Other amounts: Breakdown
Provisions other: Other provisions: Movement schedule: Specification
Provisions other: Other provisions: Specification
Provisions: Other provisions: Movement schedule: Specification
Provisions: Other provisions: Specification
Provisions
Disclosure of purchase value of supplied products
Purchase value of supplied products
Real estate exploitation: Reclassifications
Real estate for sale: Breakdown
Real estate in exploitation: Valued at market value
Receivables and prepayments: breakdown maturity
Receivables and prepayments: breakdown
Receivables and prepayments
Receivables and prepayments: Current other receivables: Specification
Receivables and prepayments: Other receivables: Specification
Receivables: Breakdown
Receivables: deffered tax assets
Receivables
Disclosure of receivables from financing deficit
Receivables from banks: Other receivables from banks: Specification
Receivables from credit institutions, breakdown maturity
Concentration of receivables from credit institutions by collateral, specification
Concentration of receivables from credit institutions by geographic area, specification
Receivables from credit institutions, disclosure
Receivables indefinite from credit institutions, breakdown maturity
Receivables from credit institutions, movement
Receivables from banks
Receivables from customers, breakdown maturity
Concentration of receivables from customers by collateral, specification
Concentration of receivables from customers by geographic area, specification
Concentration of receivables from customers by industry, specification
Concentration of receivables from customers by sector, specification
Receivables from customers, disclosure
Receivables indefinite from customers, breakdown maturity
Receivables from customers, movement
Receivables from customers
Receivables from insurance policies not immediately due from current account: breakdown
Disclosure of receivables from insurance policies not immediately due from current account
Receivables: Breakdown maturity
Receivables from members of the cooperative: breakdown
Receivables: Other receivables
Receivables: Other receivables other: Specification
Receivables: Other receivables other: Specification
Receivables: Current receivables from other related parties: Specification
Receivables relating to securities transactions
Disclosure of receivables from securities transactions
Receivables
Reimbursement activities investments
Reinsurance part technical provisions: breakdown
Disclosure of reinsurance part technical provisions
Reinsurance part technical provisions: movement
Reinsurance part technical provisions: Other contracts reinsurance: Specification
Reinsurance part technical provisions: Other receivables from reinsurance part technical provisions: Specification
Fiscal reinvestment reserve
Fiscal reinvestment reserve
Related party transactions: Specification
Related party transactions: specification
Related party transactions
Remuneration of administrator, carried interest paid
Disclosure of remuneration of administrator
Remuneration of employee: Breakdown other amounts
Remuneration of employee: breakdown
Remuneration of management: breakdown
Remuneration of managing and supervisory directors: Breakdown
Remuneration of managing and supervisory directors
Remuneration of managing and supervisory directors: Specification
Remuneration of managing and supervisory directors
Remuneration of executive directors and non-executive managing directors: Breakdown
Remuneration of executive directors and non-executive managing directors
Senior official with a total remuneration of more than € 1,800, previous period
Report of the competent authority
Report of the Management Board - Financial support fund: Breakdown other
Report of the Supervisory Board - Rotation grid: Specification
Report of the Supervisory Board: Specification
Report of the Supervisory Board
Report of the Supervisory Body
Report of the Supervisory Body
Disclosure of reserves and funds
Reserves and funds, statement of changes
Reserves and funds
Disclosure of reserves with limited spending
Reserves with limited spending
Other reserves
Other reserves
Reserves
Disclosure of result after tax
Disclosure of result from extraordinary items after tax
Disclosure of result from ordinary activities after tax
Result analysis: Industry group: Specification
Result analysis: Profit Source: Specification
Result analysis
Result attributable to non-controlling interest
Disclosure of result from ordinary activities before tax
Result for the year
Result from financial transactions: Breakdown
Result from financial transactions, disclosure
Result from investments: breakdown
Disclosure of result technical account damage insurance
Disclosure of result technical account life insurance
Appropriation of the results, breakdown
Appropriation of the results
Result appropriation segmentation
Appropriation of the results: Specification
Appropriation of the results
Undistributed profit
Undistributed profit
Revaluation reserve
Release from the revaluation reserve
Release from the revaluation reserve
Revaluation reserve: Statement of changes
Revaluation reserve
Rights exercised: Specification
Rights exercised
Rights granted not yet exercised: Employees
Rights granted not yet exercised: Managing directors: Specification
Rights granted not yet exercised: Supervisory directors: Specification
Movement of rights granted not yet exercised: Managing directors: Specification
Movement of rights granted not yet exercised: Supervisory directors: Specification
Movement of rights granted not yet exercised: Employees
Movement of rights granted not yet exercised: Specification
Rights granted not yet exercised: Specification
Rights granted not yet exercised
Risk section: Individual investment above five percent: specification
Risk section: Investment properties portfolio composition by class: specification
Risk section: Investment properties portfolio composition by currency: specification
Risk section: Investment properties portfolio composition by region: specification
Risk section: Disclosure of investments
Risk section: Investments fixed income securities portfolio composition by credit rating: specification
Risk section: Investments fixed income securities portfolio composition by currency: specification
Risk section: Investments fixed income securities portfolio composition by duration: specification
Risk section: Investments shares portfolio composition by currency: specification
Risk section: Investments shares portfolio composition by industry: specification
Risk section: Investments shares portfolio composition by region: specification
Risk section: Disclosure of pension obligations
Risk section: Disclosure of risk management
Risk section
Sales of housing facilities under conditions and not yet sold owner-occupied facilities: Sales of housing facilities sold: Breakdown
Sales of housing facilities under conditions and not yet sold owner-occupied facilities: Sales of housing facilities sold
Sales of housing facilities under conditions and not yet sold owner-occupied facilities: Sales of housing facilities sold: Movement schedule
Sales to third parties: Breakdown
Securities: breakdown
Securities: Breakdown
Securities
Securities financing transactions
Securities: Other amounts
Securities
Segment information
Segment reporting: Specification
Segment information
Selling expenses
Selling expenses
Remuneration of a senior official with a total remuneration of € 1,800 or more concerning anti cumulation - Cumulated: Specification, previous period
Continuity paragraph
Balance sheet
Cash flow statement
Income expenses statement
Income statement
Disclosure of profit and loss account
Company financial statements
Land positions
Sales to third parties
Settlement statistics disclosure
Settlement statistics gross: specification
Settlement statistics reinsurance: specification
Share based payments: Breakdown
Share based payments
Share based payments: Specification
Share based payments
Share capital: Numeric breakdown
Share capital
Share capital: Other amounts: Breakdown
Share capital: Specification
Share capital: Statement of changes
Share capital
Disclosure of share certificates or shares held in administration
Share certificates or shares held in administration
Share in results of participating interests
Share in results of participating interests: Specification
Share in results of participating interests
Share premium: Numeric breakdown
Share premium
Share premium
Shares and other variable-yield securities, movement
Shares and other variable-yield securities
Signing of the financial statements
Signing of the financial statements
Disclosure of sponsoring contributions
Sponsoring contributions
Staffing formation
Disclosure of staffing level
Staffing level: specification
Staffing level
Statement of income and expenses
Notes to the statement of comprehensive income
Statement of comprehensive income
Statutory reserves: Specification
Statutory reserves
Statutory reserves
Students who are financially supported by the Student Financial Support Fund
Subsidy liabilities
Subordinated liabilities, breakdown maturity
Disclosure of subordinated liabilities
Subordinated liabilities, specification
Subordinated liabilities
Disclosure of subordinated loans
Disclosure of subsequent events
Subsequent events: Specification
Subsequent events
Disclosure of provided subsidies and gifts
Provided subsidies and gifts
Amount of allocation of subsidy income
Allocation of subsidy income
Subsidy income any surplus added to lump sum: specification
Subsidy income: breakdown
Subsidies that may only be used for the purpose for which the subsidy was provided, continuously until the following reporting year: specification
Disclosure of subsidy income
Subsidy income, specification
Subsidy income
Subsidy income to be spend on intended purpose including settlement of any surplus: specification
Subsidy liabilities not distributed
Sum of expenses
Sum of expenses
Sum of transfer taken pension obligations
Sum of transfer transferred pension obligations
Mutation overview discretionary profit sharing: Movement
Technical provisions: Industry group: Specification
Technical provisions: breakdown
Disclosure of technical provisions
Technical provisions: equalisation reserve: Movement
Technical provisions for damages or benefits payable: breakdown
Technical provisions for damages or benefits payable discount rate
Technical provisions for damages or benefits payable
Technical provisions for insurance where investments are for risk of policy holders and annual life funds: Breakdown
Technical provisions for insurance where investments are for risk of policy holders and annual life funds
Technical provisions
Technical provisions life insurance: Breakdown
Technical provisions life insurance
Technical provisions: Movement
Technical provisions other: Breakdown
Technical provisions other: movement
Other technical provisions
Technical provisions for profit sharing and discounts
Technical provisions: Other technical provisions: Specification
Technical provisions
Technical provisions unearned premiums unexpired risks: Breakdown
Technical provisions unearned premiums unexpired risks
Trade and other receivables: breakdown
Trade and other receivables
Receivables: Trade receivables: Breakdown
Transfers of rights balance: breakdown
Disclosure of transfers of rights balance
Disclosure of treasury shares: Breakdown
Disclosure of treasury shares
Treasury shares: movement schedule
Treasury shares
Disclosure of tuition course training exam fees
Turnover ratio: breakdown
Turnover ratio disclosure
Turnover ratio, subfunds: specification
Turnover ratio
Disclosure of unrealised loss on investments
Disclosure of unrealised profit on investments
Accidents and illnesses
Accruals
Accrued income
Advances
Advances received on orders not yet deducted for asset items
Non-current advance payments received on orders not yet deducted for asset items
Amortisation of intangible assets
Current assets
Assets
Non-current assets
Assistance
Benefits on termination of service
Cheques and bills of exchange
Cheques and bills of exchange payable
Non-current cheques and bills of exchange payables
Bonds and other fixed-income securities
Called-up contributions for issued share capital
Capitalised production costs
Cash and cash equivalents
Cash in hand
Statement of changes against current valued financial instruments deducted from available reserves
Statement of changes against current valued financial instruments recorded in the income statement
Changes fair value recognised in revaluation reserve
Changes in the value of intangible assets
Changes in the value of intangible assets and property, plant and equipment
Changes in the value of property, plant and equipment
Changes to inventories and work in progress
Changes in the value of financial assets and of securities that are part of the current assets from group companies
Changes in the value of financial assets and of securities that are part of the current assets
Commercial
Consolidated
Property, plant and equipment in progress and prepayments of property, plant and equipment
Convertible borrowings
Non-current convertible borrowings
Cost of sales
Costs relating to the incorporation and issuance of shares
Cost of outsourced work and other external expenses
Costs of raw materials and consumables
Costs of raw materials and consumables and other external expenses
Countries outside of the European Community
Credit and suretyship
Credit balances on bank- and giro accounts
Managing director
Current
Supervisory director
Damage insurance
Debentures, mortgage bonds and other loans
Non-current debentures, mortgage bonds and other loans
Amortisation of intangible assets and depreciation of property, plant and equipment
Depreciation of property, plant and equipment
Development costs
Employees
Equity and liabilities
Group equity
Equity
Extraordinary expenses
Extraordinary income
Financial assets
Book value of financial instruments
Current value of financial instruments
Fire and other property losses
Fiscal
Currency translation reserve
Former managing director
Former supervisory director
General and administrative expenses
General liability
Costs of goodwill acquired from third party
Gross operating result
Group companies
Guarantees
Decrease in the value of current assets
Income of non-current receivables and of securities in group companies
Income of securities and receivables, that are part of non-current assets
Income tax expense from extraordinary items
Income tax expense
Income tax expense from ordinary activities
Other income tax expense
Intangible assets
Interest expenses and related expenses from group companies
Interest expenses and related expenses
Other interest income and related income from group companies
Other interest income and related income
Inventories
Finished and trade goods
Raw materials and consumables
Investments in other participating interests other
Investments in participating interests in group companies, credit institutions
Shares, certificates of shares and other types of participating interests in group companies
Investments in participating interests in group companies other
Other investments in participating interests in credit institutions
Other investments in participating interests
Investments
Investments in other affiliated companies
Land and buildings
Legal aid
Reserve for contribution on shares other than cash
Legal reserve that account for incorporation and share issue
Legal reserve for deferred results of financial instruments
Legal reserve for capitalised development costs
Non-distributable reserve for granted loan to obtain by others shares in the capital of the company or of depositary receipts thereof
Legal reserve for the negative translation of the share capital of a public limited liability company into euros
Legal reserve relating to the result of participating interests of which distribution cannot be required
Legal reserve for translation differences of foreign participating interests
Legal reserve for the translation of the share capital of a public limited liability company into euros
Other legal reserves
Legal and statutory reserves
Current liabilities
Non-current liabilities with a maturity exceeding five years
Liabilities
Non-current liabilities
Non-current Liabilities relating to securities transactions
Non-current payables relating to securities transactions to commission agents
Non-current payables relating to securities transactions to other parties
Life insurance
Loans, advances and guarantees
Loans
Long term benefits
Machinery
Managing directors and former managing directors
Managing directors
Marine, transport and aviation insurance
Maturity greater than five years
Maturity greater than one year, but within five years
Maturity greater than three months, but within a year
Maturity
Maturity within one year
Maturity within three months
Motor vehicle liability insurance
Motor vehicles other
Net result after tax
Net revenue
The Netherlands
Non-Technical Account
Share in group equity not accrued to legal entity
Non-current
Other operating expenses
Other operating income
Normal shares
Other territories of the European Community
Costs of acquisition of patents, trademarks and other rights
Payables to banks
Non-current payables to banks
Payables to group companies
Non-current payables to group companies
Current payables to other affiliated companies
Non-current payables to other affiliated companies
Other payables
Non-current other payables
Payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity
Non-current payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity
Pension costs
Pension related payables
Non-current pension related payables
Prepayments on intangible assets
Prepayments of inventories
Profit-sharing and bonus payments
Property, plant and equipment
Property, plant and equipment not used in the production process
Provision for deferred profit sharing obligations
Provisions for pension obligations
Provision for tax liabilities
Provisions
Other provisions
Current receivables from loans and advances to participants or registered shareholders
Non-current receivables from loans and advances to participants or registered shareholders
Current receivables from group companies
Non-current receivables from group companies
Receivables with a maturity exceeding one year
Receivables
Current receivables from other affiliated companies
Non-current receivables from other affiliated companies
Current other receivables
Non-current other receivables
Current receivables from other legal entities and companies with a participating interest in the legal entity or from participating interests of the legal entity
Non-current receivables from other legal entities and companies with a participating interest in the legal entity or from participating interests of the legal entity
Regular remuneration
Reinsurance
Fiscal reinvestment reserve
Remuneration
Repayment obligations of non-current borrowings
Legal reserve for conversion differences for the conversion of the invested capital and the result of participating interests
Other reserves
Result from extraordinary items after tax
Result after tax
Result from ordinary activities after tax
Profit (loss) attributable to non-controlling interest not accrued to legal entity
Result from ordinary activities before tax
Result after taxes for the year
Undistributed profit
Revaluation reserves
Rights granted not yet exercised
Current securities
Non-current other securities
Selling expenses
Separate
Share capital
Share capital paid called up member
Result of participating interests in group companies
Share in results of participating interests
Share premium
Social security contributions
Statutory reserves
Subordinated liabilities
Non-current subordinated liabilities
Supervisory directors and former supervisory directors
Supervisory directors
Other tangible assets
Payables relating to taxes and social security contributions
Non-current payables relating to taxes and social security contributions
Technical account damage insurance
Technical account life insurance
Technical provisions for damages or benefits payable
Technical provisions for life insurance
Other technical provisions
Technical provisions for profit sharing and discounts
Technical provisions for unearned premiums and unexpired risks
Trade payables
Non-current trade payables
Trade receivables
Treasury shares
Various pecuniary losses
Wages
Work in progress
Accommodation costs allocated to investments in land and buildings for own use
Accounting principles for determining the result
Accounting principles for the valuation of assets and equity and liabilities
Description of the accounting standards used to prepare the financial statements
Accruals and deferred income
Current accruals and deferred income
Disclosure of current accruals and deferred income
Policy of current accruals and deferred income
Disclosure of accruals and deferred income
Non-current accruals and deferred income
Disclosure of non-current accruals and deferred income
Policy of non-current accruals and deferred income
Policy of accruals and deferred income
Prepayments and accrued income
Disclosure of prepayments and accrued income
Other accrued income
Disclosure of other accrued income
Policy of other accrued income
Policy of prepayments and accrued income
Accrued interest receivable and accrued rent
Disclosure of accrued interest receivable and accrued rent
Policy of accrued interest receivable and accrued rent
Acquisition costs
Acquisition costs and change in deferred acquisition costs
Disclosure of acquisition costs and change in deferred acquisition costs
Policy of acquisition costs and change in deferred acquisition costs
Disclosure of acquisition costs
Policy of acquisition costs
Explanation of activation of own securities
Administrative expenses and employee benefits expenses; depreciation of operating assets
Disclosure of administrative expenses and employee benefits expenses; depreciation of operating assets
Policy of administrative expenses and employee benefits expenses; depreciation of operating assets
Administrative expenses and interest expenses
Disclosure of administrative expenses and interest expenses
Policy of administrative expenses and interest expenses
Advances received on orders not yet deducted for asset items
Current advance payments received on orders not yet deducted for asset items
Disclosure of current advance payments received on orders not yet deducted for asset items
Policy of current advance payments received on orders not yet deducted for asset items
Disclosure of advances received on orders not yet deducted for asset items
Non-current advance payments received on orders not yet deducted for asset items
Disclosure of non-current advance payments received on orders not yet deducted for asset items
Policy of non-current advance payments received on orders not yet deducted for asset items
Policy of advances received on orders not yet deducted for asset items
Disclosure of the current value of agricultural inventories
Allocated income from investments
Disclosure of allocated income from investments
Policy of allocated income from investments
Allocated income from investments transferred from technical account
Disclosure of allocated income from investments transferred from technical account
Policy of allocated income from investments transferred from technical account
Allocated income from investments transferred to technical account damage insurance
Disclosure of allocated income from investments transferred to technical account damage insurance
Policy of allocated income from investments transferred to technical account damage insurance
Amortisation of intangible assets
Disclosure of amortisation of intangible assets
Policy of amortisation of intangible assets
Description of the amount and nature of items with exceptional extent or occurrence
Description of how many (certificates of) shares in the company's capital were purchased at the balance sheet date, or will be purchased after the balance sheet date
Description of how many new (certificate of) shares have been issued or will be issued after the balance sheet date for the purpose of exercising the rights to take or acquire shares
Amount of assets kept in foreign currencies
Amount of equity and liabilities kept in foreign currencies
Description of the amount of receivables from the lease agreements
Analysis of the achieved results
Analysis of the developments throughout the financial year
Analysis of the situation on the balance sheet date
Description of the approximation method for assets valuation at current value that generates income as investment
Disclosure of amortisation and depreciation of the amount of arbitrary depreciation and amortisation that exceeds the amount of regular depreciation and amortisation
Assets
Current assets
Disclosure of current assets
Other current assets
Disclosure of other current assets
Policy of other current assets
Policy of current assets
Disclosure of assets
Non-current assets
Disclosure of non-current assets
Other non-current assets
Disclosure of other non-current assets
Policy of other non-current assets
Policy of non-current assets
Explanation of assets not freely available
Other assets
Disclosure of other assets
Policy of other assets
Policy of assets
Description of the assumptions on which the present value of expected future cash flows is based for assets measured at current value that may yield income as an investment
Auditors' fees
Auditors fees relating to the audit of the financial statements
Disclosure of auditors fees
Accountant fees for other audit assignments
Auditors fees relating to other non-audit procedures
Auditors fees relating to tax services
Reference to the auditor's opinion
Statement on the absence of the auditor's opinion
Average number of employees over the period
Average number of employees over the period working outside the Netherlands
Disclosure of average number of employees during the period
Average number of employees over the period working in the Netherlands
Balance sheet before or after appropriation of results
Basis of preparation
Benefits
Disclosure of benefits
Benefits for own account
Disclosure of benefits for own account
Policy of benefits for own account
Gross benefits
Disclosure of benefits, gross
Policy of benefits, gross
Benefits on termination of service of a managing or supervisory director
Policy of benefits
Reinsured part of benefits
Disclosure of the reinsured part of benefits
Policy of the reinsured part of benefits
Cheques and bills of exchange
Disclosure of cheques and bills of exchange
Cheques and bills of exchange payable
Current bills of exchange and cheques payable
Disclosure of current cheques and bills of exchange payable
Policy of current cheques and bills of exchange payable
Disclosure of cheques and bills of exchange payable
Non-current cheques and bills of exchange payables
Disclosure of non-current cheques and bills of exchange payables
Policy of non-current cheques and bills of exchange payables
Policy of cheques and bills of exchange payables
Policy of cheques and bills of exchange
Bonds issued by and receivables from group companies
Disclosure of bonds issued by and receivables from group companies
Policy of bonds issued by and receivables from group companies
Bonds issued by and receivables from shareholders and participating interests
Disclosure of bonds issued by and receivables from shareholders and participating interests
Policy of bonds issued by and receivables from shareholders and participating interests
Bonds and other fixed-income securities
Investments that qualify as current assets, not belonging to the trading portfolio
Investments that qualify as current assets, belonging to the trading portfolio
Disclosure of bonds and other fixed-income securities
Investments classified as non-current assets
Bonds and other fixed-income securities from other issuers
Disclosure of bonds and other fixed-income securities from other issuers
Policy of bonds and other fixed-income securities from other issuers
Policy of bonds and other fixed-income securities
Bonds and other fixed-income securities from public issuers
Disclosure of bonds and other fixed-income securities from public issuers
Policy of bonds and other fixed-income securities from public issuers
Bonds and other fixed-interest debt securities
Disclosure of bonds and other fixed-interest debt securities
Policy of bonds and other fixed-interest debt securities
Branch offices
Disclosure of the existence of branch offices
Disclosure of the trade name of branch offices if they are different from that of the company
Disclosure of the nations where there are branch offices
Called-up contributions for issued share capital
Disclosure of called-up contributions for issued share capital
Policy of called-up contributions for issued share capital
Capitalised discounts
Disclosure of capitalised discounts
Policy of capitalised discounts
Capitalised production costs for own entity
Disclosure of capitalised production costs
Policy of capitalised production costs for own entity
Policy of capitalized interest expenses
Cash and cash equivalents
Disclosure of cash and cash equivalents
Policy of cash and cash equivalents
Notification of credits unavailable to legal entity
Cash in hand
Disclosure of cash in hand
Policy of cash in hand
Description of the reason for change in accounting policies
Disclosure of changes in accounting policies
Description of the meaning of the system change for capital and result
Change in deferred acquisition costs
Disclosure of change in deferred acquisition costs
Policy of change in deferred acquisition costs
Change in equalisation reserve
Disclosure of change in equalisation reserve
Policy of change in equalisation reserve
Change in other technical provisions for own account
Disclosure of change in other technical provisions for own account
Policy of change in other technical provisions for own account
Change in provision for damages payable
Disclosure of change in provision for damages payable
Gross change in provision for damages payable
Disclosure of gross change in provision for damages payable
Policy of change in provision for damages payable, gross
Policy of change in provision for damages payable
Reinsured part of the change in provision for damages payable
Disclosure of the reinsured part of the change in provision for damages payable
Policy of the reinsured part of the change in provision for damages payable
Change in provision for benefits payable
Disclosure of change in provision for benefits payable
Gross change in provision for benefits payable
Disclosure of gross change in provision for benefits payable
Policy of gross change in provision for benefits payable
Policy of change in provision for benefits payable
Reinsured part of the change in provision for benefits payable
Disclosure of reinsured part of the change in provision for benefits payable
Policy of reinsured part of the change in provision for benefits payable
Change in provision for life insurance
Disclosure of change in provision for life insurance
Gross change in provision for life insurance
Disclosure of gross change in provision for life insurance
Policy of gross change in provision for life insurance
Policy of change in provision for life insurance
Reinsured part of the change in provision for life insurance
Disclosure of reinsured part of the change in provision for life insurance
Policy of reinsured part of the change in provision for life insurance
Change in technical provisions for unearned premiums and unexpired risks
Disclosure of change in technical provisions for unearned premiums and unexpired risks
Gross change in technical provisions for unearned premiums and unexpired risks
Disclosure of gross change in technical provisions for unearned premiums and unexpired risks
Policy of gross change in technical provisions for unearned premiums and unexpired risks
Policy of change in technical provisions for unearned premiums and unexpired risks
Reinsured part of the change in technical provisions for unearned premiums and unexpired risks
Disclosure of reinsured part of the change in technical provisions for unearned premiums and unexpired risks
Policy of reinsured part of the change in technical provisions for unearned premiums and unexpired risks
Change in technical provision for unearned premiums for own account
Disclosure of change in technical provisions for unearned premiums for own account
Policy of change in technical provisions for unearned premiums for own account
Notification of differences and reasons that resulted in changes in the grouping of balance sheet items or income statement items
Statement of changes against current valued financial instruments deducted from available reserves
Statement of changes against current valued financial instruments recorded in the income statement
Changes in current value recognised in revaluation reserve
Changes in reserves due to foreign currency translation
Disclosure of changes in reserves due to foreign currency translation
Policy of changes in reserves due to foreign currency translation
Changes in the value of non-current assets
Changes in the value of intangible assets
Disclosure of changes in the value of intangible assets
Policy of changes in the value of intangible assets
Changes in the value of intangible assets and property, plant and equipment
Changes in the value of intangible assets and property, plant and equipment
Disclosure of changes in the value of intangible assets and property, plant and equipment
Policy of changes in the value of intangible asPolicy of sets and property, plant and equipment
Changes in value of non-current securities and investments in participating interests (credit)
Disclosure of changes in value of non-current securities and investments in participating interests (credit)
Policy of changes in value of non-current securities and investments in participating interests (credit)
Changes in value of non-current securities and investments in participating interests (debit)
Disclosure of changes in value of non-current securities and investments in participating interests (debit)
Policy of changes in value of non-current securities and investments in participating interests (debit)
Changes in the value of property, plant and equipment
Disclosure of changes in the value of property, plant and equipment
Policy of changes in the value of property, plant and equipment
Changes in value of receivables and provisions for on balance sheet commitments (credit)
Disclosure of changes in value of receivables and provisions for on balance sheet commitments (credit)
Policy of changes in value of receivables and provisions for on balance sheet commitments (credit)
Changes in value of receivables and provisions for on balance sheet commitments (debit)
Disclosure of changes in value of receivables and provisions for on balance sheet commitments (debit)
Changes to inventories and work in progress
Disclosure of changes to inventories and work in progress
Policy for increasing or decreasing the stock of finished products and work in progress compared with the previous balance sheet date
Policy of change of the inventories finished goods and work in progress
Changes in the value of financial assets and of securities that are part of the current assets
Disclosure of changes in the value of financial assets and of securities that are part of the current assets
Changes in the value of financial assets and of securities that are part of the current assets from group companies
Disclosure of changes in the value of financial assets and of securities that are part of the current assets from group companies
Changes in the value of financial assets and of securities that are part of the current assets from other affiliated companies
Disclosure of changes in the value of financial assets and of securities that are part of the current assets from other affiliated companies
Policy of changes in the value of financial assets and of securities that are part of the current assets
Changes in value of participating interests not valued at net asset value
Disclosure of changes in value of participating interests not valued at net asset value
Code of conduct information
Received commissions and profit-sharing from reinsurers
Disclosure of commissions and profit-sharing received from reinsurers
Policy of commissions and profit-sharing received from reinsurers
Commissions paid
Disclosure of commissions paid
Policy of commissions paid
Commissions received
Disclosure of commissions received
Policy of commissions received
Communication on agreements resulting in restrictions on the transfer of shares, or share certificates, or voting rights
Communication on agreements with directors or employees relating to severance payments following a takeover bid
Communication on any restrictions relating to the transfer of shares or share certificates
Communication on compliance with the principles and best practices of other codes of conduct
Communication on compliance with the principles and best practices of the Dutch corporate governance code
Communication on equity stakes in the company to which a notification requirement applies
Communication on expected business developments
Communication on expected business developments relating to circumstances that may influence developments of revenue and profitability
Communication on expected business developments relating to financing
Communication on expected business developments relating to investments
Communication on expected business developments relating to staffing
Communication on extraordinary governance control rights attached to shares and the entitled person
Communication on how exceptional events not taken into account affected the expectations
Communication on mechanism for monitoring employee share option arrangements where the control rights are not exercised directly by the employees
Communication on the remuneration policy of managing and supervisory directors and how this was put to practice
Communication on research and development activities
Communication on restrictions of voting rights, terms for exercising voting rights or the issuance of share certificates
Communication on significant agreements entered into, modified or terminated after changes in control rights of the company following a takeover bid
Communication on the authority of management
Communication on the capital structure of the company
Communication on the composition and functioning of management and its committees
Communication on the composition and functioning of the supervisory board and its committees
Communication on the consequences of significant agreements entered into, modified or terminated after changes in control rights of the company following a takeover bid
Communication on the existence of different classes of shares
Communication on the functioning of the shareholders meeting and its key powers
Communication on the main features of the management and control system of the company relating to the financial reporting process
Communication on the percentage of share capital represented by each class of shares
Communication on the regulations for adjusting the articles association
Communication on the regulations for appointing or dismissing managing or supervisory directors
Communication on the rights and obligations attached to each class of shares
Communication on the rights of shareholders and how these rights can be evoked
Total result attributable to shareholders or members of the legal person
Location of the entity which prepares the consolidated financial statements of the group to which the legal entity belongs
Name of the entity which prepares the consolidated financial statements of the group to which the legal entity belongs
Disclosure of consolidation
Description of the exemption of consolidation in connection with the application of Section 2:408
Description of difference arises from first time consolidation and its calculation method
Disclosure of not eliminating of profit and losses from agreements between consolidated entities
Description of the policies for consolidation
Property, plant and equipment in progress and prepayments of property, plant and equipment
Disclosure of Property, plant and equipment in progress and prepayments of property, plant and equipment
Policy of Property, plant and equipment in progress and prepayments of property, plant and equipment
Contingent assets to which the legal entity committed
Contingent assets to which the legal entity committed on behalf of group companies
Contingent liabilities
Contingent liabilities to which the legal entity committed
Contingent liabilities to which the legal entity committed on behalf of group companies
Disclosure of contingent liabilities
Contingent liabilities from discounted bills of exchange
Disclosure of contingent liabilities from discounted bills of exchange
Policy of contingent liabilities from discounted bills of exchange
Contingent liabilities from guarantees etc.
Disclosures about liabilities and security for debts of others
Policy of contingent liabilities from guarantees etc.
Contingent liabilities from irrevocable letters of credits and other contingent liabilities
Disclosure of contingent liabilities from irrevocable letters of credits and other contingent liabilities
Policy of contingent liabilities from irrevocable letters of credits and other contingent liabilities
Other contingent liabilities
Disclosure of other contingent liabilities
Policy of other contingent liabilities
Policy of contingent liabilities
Convertible borrowings
Conditions for the conversion of convertible borrowings
Current convertible borrowings
Conditions for the conversion of current convertible borrowings
Disclosure of current convertible borrowings
Policy of current convertible borrowings
Disclosure of convertible borrowings
Non-current convertible borrowings
Conditions for the conversion of non-current convertible borrowings
Disclosure of non-current convertible borrowings
Policy of non-current convertible borrowings
Policy of convertible borrowings
Corporate governance statement
Cost of sales
Disclosure of cost of sales
Policy of cost of sales
Costs relating to the incorporation and issuance of shares
Disclosure of costs relating to the incorporation and issuance of shares
Policy of costs relating to the incorporation and issuance of shares
Cost of outsourced work and other external expenses
Disclosure of cost of outsourced work and other external expenses
Policy of cost of outsourced work and other external expenses
Costs of raw materials and consumables
Disclosure of costs of raw materials and consumables
Costs of raw materials and consumables and other external expenses
Disclosure of costs of raw materials and consumables and other external expenses
Policy of costs of raw materials and consumables and other external expenses
Policy of costs of raw materials and consumables
Description of items that could be recorded in multiple line items
Credit balances available upon demand from central banks in countries
Credit balances on bank accounts
Disclosure of credit balances on bank accounts
Policy of credit balances on bank- and giro accounts
Damages
Disclosure of damages
Damages for own account
Disclosure of damages for own account
Policy of damages for own account
Gross damages
Disclosure of gross damages
Policy of gross damages
Policy of damages
Reinsured part of damages
Disclosure of reinsured part of damages
Policy of damages, reinsured part
Debentures, mortgage bonds and other loans
Current debentures, mortgage bonds and other loans
Disclosure of current debentures, mortgage bonds and other loans
Policy of current debentures, mortgage bonds and other loans
Disclosure of debentures, mortgage bonds and other loans
Non-current debentures, mortgage bonds and other loans
Disclosure of non-current debentures, mortgage bonds and other loans
Policy of non-current debentures, mortgage bonds and other loans
Policy of debentures, mortgage bonds and other loans
Debt securities
Disclosure of debt securities
Notes to debt securities
Other debt securities
Disclosure of other debt securities
Policy of other debt securities
Policy of debt securities
Decrease in the value of non-current assets
Disclosure of decrease in the value of non-current assets
Policy of decrease in the value of non-current assets
Reversal of decrease in the value of non-current assets
Disclosure of reversal of decrease in the value of non-current assets
Policy of reversal of decrease in the value of non-current assets
Decrease in value of investments
Disclosure of decrease in value of investments
Policy of decrease in value of investments
Decrease in value of non-current securities and investments in participating interests
Disclosure of decrease in value of non-current securities and investments in participating interests
Policy of decrease in value of non-current securities and investments in participating interests
Decrease in value of receivables and provisions for on balance sheet commitments
Disclosure of decrease in value of receivables and provisions for on balance sheet commitments
Policy of decrease in value of receivables and provisions for on balance sheet commitments
Release of decrease in value of non-current securities and investments in participating interests
Disclosure of release of decrease in value of non-current securities and investments in participating interests
Policy of release of decrease in value of non-current securities and investments in participating interests
Release of decrease in value of receivables and provisions for on balance sheet commitments
Disclosure of release of decrease in value of receivables and provisions for on balance sheet commitments
Policy of release of decrease in value of receivables and provisions for on balance sheet commitments
Deferred acquisition costs
Disclosure of deferred acquisition costs
Deferred acquisition costs for life insurance
Deferred acquisition costs for damage insurance
Policy of deferred acquisition costs
Deposits at credit institutions
Investments that qualify as current assets, not belonging to the trading portfolio
Investments that qualify as current assets, belonging to the trading portfolio
Disclosure of deposits at credit institutions
Investments classified as non-current assets
Policy of deposits at credit institutions
Deposits at insurers
Disclosure of deposits at insurers
Policy of deposits at insurers
Deposits of reinsurers
Disclosure of deposits of reinsurers
Policy of deposits of reinsurers
Depreciation and changes in value on intangible and tangible fixed assets
Disclosure of amortisation and changes in value of intangible assets and depreciation and changes in value of property, plant and equipment
Policy of amortisation and changes in value of intangible assets and depreciation and changes in value of property, plant and equipment
Depreciation, amortisation and decrease in value of assets
Disclosure of depreciation, amortisation and decrease in value of assets
Policy of depreciation, amortisation and decrease in value of assets
Depreciation of investments in real estate
Disclosure of depreciation of investments in real estate
Policy of depreciation of investments in real estate
Depreciation of other property, plant and equipment and amortisation of intangible assets
Disclosure of depreciation of other property, plant and equipment and amortisation of intangible assets
Policy of depreciation of other property, plant and equipment and amortisation of intangible assets
Depreciation of property, plant and equipment
Amortisation of intangible assets and depreciation of property, plant and equipment
Amortisation of intangible assets and depreciation of property, plant and equipment
Disclosure of amortisation of intangible assets and depreciation of property, plant and equipment
Policy of amortisation of intangible assets and depreciation of property, plant and equipment
Disclosure of depreciation of property, plant and equipment
Policy of depreciation of property, plant and equipment
Derivative financial instruments
Derivative financial instruments (assets)
Disclosure of derivative financial instruments
Derivative financial instruments (liabilities)
Description of the nature and size of the derivative financial instruments
Policy of derivative financial instruments
Terms and conditions that may affect the amount, timing and certainty of future cash flows of derivative financial instruments
Development costs
Disclosure of development costs
Policy of development costs
Disclosure of deviation in prior period figures due to a revision
Disclosure of deviations from regulations based on true and fair view requirements
Disclosure of the differences in valuation between fiscal and commercial accounting principles
Disclosure of differences in the equity and result between the separate and consolidated financial statements
Reason why the director did not sign
Signed by director (Y/N)
Type of director
Discounts
Policy of dividend to be distributed to holders of preference shares
Date of adoption of the financial statements
Financial statements adopted (Y/N)
Earned premiums for own account
Disclosure of earned premiums for own account
Policy of earned premiums for own account
Disclosure of information about the effective interest rate on long-term debts in the event of (dis) premiums, as a result of which effective interest rates are more than fractionally higher or lower than the annual percentage
Employee benefits and general administrative expenses
Disclosure of employee benefits expenses and general administrative expenses
Policy of employee benefits expenses and general administrative expenses
Expenses of employee benefits
Expenses of employee benefits
Disclosure of expenses of employee benefits
Policy of expenses of employee benefits
Description of environmental aspects
Equalisation reserve
Disclosure of equalisation reserve
Gross equalisation reserve
Disclosure of gross equalisation reserve
Policy of gross equalisation reserve
Policy of equalisation reserve
Reinsurance part of the equalisation reserve
Disclosure of reinsurance part of the equalisation reserve
Policy of reinsurance part of the equalisation reserve
Equity
Equity and liabilities
Disclosure of equity and liabilities
Policy of equity and liabilities
Equity in the consolidated financial statements
Difference in equity in the separate and consolidated financial statements
Other differences in equity between the separate and consolidated financial statements
Disclosure of equity
Group equity
Disclosure of group equity
Policy of group equity
Movement in equity during the period
Policy of equity
Equity in the separate financial statements
Description of the withheld part of the result in equity
Expenses
Disclosure of expenses
Other expenses
Disclosure of other expenses
Policy of other expenses
Policy of expenses
Expenses relating to investment management
Disclosure of expenses relating to investment management
Policy of expenses relating to investment management
Explanatory report relating to communications in the context of Decree on article 10 takeover directive
Disclosure of exploitation subsidies
Policy of exploitation subsidies
Extraordinary expenses
Disclosure of extraordinary expenses
Policy of extraordinary expenses
Extraordinary income
Disclosure of extraordinary income
Policy of extraordinary income
Financial assets
Sum of the depreciation and impairments of financial assets
Sum of the revaluations of financial assets
Sum of the values of financial assets acquired during the financial year
Description of the book value and current value of financial fixed assets that are valued at a higher amount than the current value
Disclosure of financial assets of book value higher than current value
Depreciation of financial assets
Disclosure of financial assets
Sum of the book values of financial assets no longer available to the legal entity at the end of the financial year
Depreciation on disposals of financial assets
Impairment of financial assets
Reversal of impairment of financial assets
Movement in financial assets during the period
Other movements in financial assets
Policy of financial assets
Revaluations of financial assets
Financial information
Book value of financial instruments
Current value of financial instruments
Description of the assumptions underlying the current valuation of financial instruments, if this value has been determined using valuation models and techniques
Policy of current value of financial instruments
Disclosure of financial instruments
Information on financial instruments
Description of the policy on hedging risks associated with all major types of transactions
Disclosure of cash flow risks
Disclosure of credit risks
Disclosure of liquidity risks
Objectives of risk management of financial instruments
Description of the risk management policy of financial instruments
Disclosure of price risks
Other financial investments
Disclosure of other financial investments
Policy of other financial investments
End date of the period concerning the financial statement
Start date of the period concerning the financial statement
End date of the previous period concerning the financial statement
Start date of the previous period concerning the financial statement
Policy of conversion of amounts denominated in foreign currency
Foreign currency translation reserve
Disclosure of foreign currency translation reserve
Foreign currency translation reserve for market-valued securities
Policy of foreign currency translation reserve
Disclosure of foreign currency translation recognized in the currency translation reserve
General and administrative expenses
Disclosure of general and administrative expenses
Policy of general and administrative expenses
General banking risks reserve
Additions to and disposals from the general banking risks reserve
Disclosure of general banking risks reserve
Policy of general banking risks reserve
General information (in the management report)
Geographic location
Description of the basis of preparation of the financial statements when not going concern basis
Disclosure of going concern
Description of the effect of not applying going concern basis on equity and results
Description of the uncertainties relating to the ability of the entity to continue as going concern
Costs of goodwill acquired from third party
Disclosure of costs of goodwill acquired from third party
Policy of costs of goodwill acquired from third party
Reason for the amortization period of the costs of goodwill if the useful life of development and goodwill costs cannot be reliably estimated and these costs are amortized over a period of no more than ten years
Government securities for central bank refinancing
Disclosure of government securities for central bank refinancing
Policy of government securities for central bank refinancing
Government subsidies
Disclosure of government subsidies
Policy of government subsidies
Gross operating result
Disclosure of gross operating result
Policy of gross operating result
Gross margin
Disclosure of gross margin
Disclosure of group structure
Description of the location where to obtain a copy of the consolidated financial statements
Location of the company as ultimate parent in the group structure
Name of the company as ultimate parent in the group structure
Description of guarantees for the joint directors of the legal person, as provided by the legal entity, are subsidiaries and the companies of which he consolidates the data
Description of guarantees for the joint supervisory directors of the legal person, as provided by the legal entity, are subsidiaries and the companies of which he consolidates the data
Description of how, in conjunction with the revaluation, the impact of taxes on capital and income is taken into account
Decrease in the value of current assets
Disclosure of decrease in the value of current assets
Policy of decrease in the value of current assets, provided they surpass the regular decrease in value
Policy of impairment of financial assets
Policy of reversal of impairment of financial assets
Policy of reversal of impairment of intangible assets
Policy of reversal of impairment of property, plant and equipment
Income
Income allocated to the investments in land and buildings for own use
Disclosure of income
Description of the nature and extent of income and expenses charged to another financial year
Other income and expenses
Disclosure of other income and expenses
Policy of other income and expenses
Income from investments
Income from investments allocated to non-technical account
Disclosure of income from investments allocated to non-technical account
Policy of income from investments allocated to non-technical account
Disclosure of income from investments
Income from investments in other investments
Disclosure of income from investments in other investments
Policy of income from investments in other investments
Income from investments in land and buildings
Disclosure of income from investments in land and buildings
Policy of income from investments in land and buildings
Income from investments in participating interests
Disclosure of income from investments in participating interests
Income from investments in participating interests in group companies
Disclosure of income from investments in participating interests in group companies
Policy of income from investments in participating interests in group companies
Income from investments in participating interests not valued at net asset value
Disclosure of income from investments in participating interests not valued at net asset value
Income from investments in other participating interests
Disclosure of income from investments in other participating interests
Policy of income from investments in other participating interests
Policy of income from investments in participating interests
Policy of income from investments
Income from other investments
Disclosure of income from other investments
Income from other investments in other investments
Disclosure of income from other investments in other investments
Policy of income from other investments in other investments
Income from other investments in land and buildings
Disclosure of income from other investments in land and buildings
Policy of income from other investments in land and buildings
Income from other investments in participating interests
Disclosure of income from other investments in participating interests
Policy of income from other investments in participating interests
Policy of income from other investments
Income from participating interests in group companies
Disclosure of income from group companies
Policy of income from group companies
Income from securities and investments in participating interests
Disclosure of income from securities and investments in participating interests
Policy of income from securities and investments in participating interests
Income from shares and other variable-yield securities
Disclosure of income from shares and other variable-yield securities
Policy of income from shares and other variable-yield securities
Other income
Disclosure of other income
Policy of other income
Policy of income
Income of securities and receivables, that are part of non-current assets
Disclosure of income of securities and receivables, that are part of non-current assets
Income of non-current receivables and of securities in group companies
Disclosure of income of non-current receivables and of securities in group companies
Income of non-current receivables and of securities in other affiliated companies
Policy of income of securities and receivables, that are part of non-current assets
Income tax expense
Disclosure of income tax expense
Income tax expense from extraordinary items
Income tax expense from extraordinary items (credit)
Disclosure of income tax expense from extraordinary items (credit)
Policy of income tax expense from extraordinary items (credit)
Income tax expense from extraordinary items (debit)
Disclosure of income tax expense from extraordinary items (debit)
Policy of income tax expense from extraordinary items (debit)
Disclosure of income tax expense from extraordinary items
Policy of income tax expense from extraordinary items
Income tax expense from ordinary activities
Income tax expense from ordinary activities (credit)
Disclosure of income tax expense from ordinary activities (credit)
Policy of income tax expense from ordinary activities (credit)
Income tax expense (debit)
Disclosure of income tax expense (debit)
Policy of income tax expense (debit)
Disclosure of income tax expense from ordinary activities
Policy of income tax expense from ordinary activities
Other income tax expense
Disclosure of other income tax expense
Policy of other income tax expense
Policy of income tax expense
Increase (decrease) in negative equity of participating interests consolidated
Increase (decrease) in not realised cumulated intercompany result
Increase (decrease) in provision participating interests
Increase in value of investments
Disclosure of increase in value of investments
Policy of increase in value of investments
Disclosure of non-recognition of accruals and deferred income related to other operating expenses
Other information
Exemption and reference to location of availability of other information
Intangible assets
Sum of the amortisation and impairments of intangible assets
Sum of the revaluations related to intangible assets
Sum of the values of intangible assets acquired during the financial year
Amortisation of intangible assets
Disclosure of the current value of intangible assets
Disclosure of intangible assets
Sum of the book values of intangible assets no longer available to the legal entity at the end of the financial year
Amortisation on disposals of intangible assets
Impairment of intangible assets
Reversal of impairment of intangible assets
Description of the capitalised interest on intangible assets during the period
Movement of intangible assets during the period
Policy of intangible assets
Revaluations of intangible assets
Disclosure of interest expenses capitalised during the period
Interest expenses and related expenses
Disclosure of interest expenses and related expenses
Interest expenses and related expenses from group companies
Interest expenses and related expenses from other affiliated companies
Policy of interest expenses and related expenses
Interest from bonds and other fixed-income securities
Disclosure of interest from bonds and other fixed-income securities
Policy of interest from bonds and other fixed-income securities
Other interest income and related income
Disclosure of other interest income and related income
Other interest income and related income from group companies
Disclosure of other interest income and related income from group companies
Other interest income and related income
Other interest income and related income from other affiliated companies
Disclosure of other interest income and related income from other affiliated companies
Disclosure of other interest income and related income
Policy of other interest income and related income
Policy of other interest income and related income
Interests in investment pools
Investments that qualify as current assets, not belonging to the trading portfolio
Investments that qualify as current assets, belonging to the trading portfolio
Disclosure of interests in investment pools
Investments classified as non-current assets
Policy of interests in investment pools
Inventories
Disclosure of inventories
Description of the capitalised interest of inventories during the period
Policy of inventories
Finished and trade goods
Disclosure of finished and trade goods
Policy of finished and trade goods
Raw materials and consumables
Disclosure of raw materials and consumables
Policy of raw materials and consumables
Investments that qualify as current assets, belonging to the trading portfolio
Investments that qualify as current assets, not belonging to the trading portfolio
Investment expenses
Disclosure of investment expenses
Policy of investment expenses
Sum of the depreciation and impairments of investment properties
Investments
Investments classified as current assets that are not part of the trading book
Investments classified as current assets that are part of the trading book
Investments classified as non-current assets
Disclosure of investments
Investments that qualify as fixed assets
Investments that qualify as current assets, not belonging to the trading portfolio
Investments that qualify as current assets, belonging to the trading portfolio
Investments classified as non-current assets
Investments for risk of policyholders and investments of annual life funds
Disclosure of investments for risk of policyholders and investments of annual life funds
Policy of investments for risk of policyholders and investments of annual life funds
Investments, group companies and participating interests
Disclosure of investments, group companies and participating interests
Policy of investments, group companies and participating interests
Investments in land and buildings
Disclosure of investments in land and buildings
Investments in land and buildings for own use
Investments that qualify as current assets, not belonging to the trading portfolio
Investments that qualify as current assets, belonging to the trading portfolio
Disclosure of investments in land and buildings for own use
Investments classified as non-current assets
Policy of investments in land and buildings for own use
Other investments in land and buildings
Investments that qualify as current assets, not belonging to the trading portfolio
Investments that qualify as current assets, belonging to the trading portfolio
Disclosure of other investments in land and buildings
Investments classified as non-current assets
Policy of other investments in land and buildings
Policy of investments in land and buildings
Other investments in other participating interests
Disclosure of other investments in other participating interests
Policy of other investments in other participating interests
Investments in participating interests
Shares, certificates of shares and other types of participating interests in group companies
Investments in credit institutions as group companies
Disclosure of investments in credit institutions as group companies
Policy of investments in credit institutions as group companies
Disclosure of shares, certificates of shares and other types of participating interests in group companies
Investments in other group companies
Disclosure of investments in other group companies
Policy of investments in other group companies
Policy of shares, certificates of shares and other types of participating interests in group companies
Other investments in participating interests
Other investments in participating interests in credit institutions
Disclosure of other investments in credit institutions
Policy of other investments in credit institutions
Disclosure of other investments in participating interests
Policy of other investments in participating interests
Investments in participating interests in other affiliated companies
Disclosure of investments in participating interests in other affiliated companies
Policy of investments in participating interests in other affiliated companies
Policy of investments
Irrevocable commitments
Disclosure of irrevocable commitments
Irrevocable commitments from sale and repurchase transactions
Disclosure of irrevocable commitments from sale and repurchase transactions
Policy of irrevocable commitments from sale and repurchase transactions
Other irrevocable commitments
Disclosure of other irrevocable commitments
Policy of other irrevocable commitments
Policy of irrevocable commitments
Land and buildings
Disclosure of land and buildings
Land and buildings for own use
Disclosure of land and buildings for own use
Policy of land and buildings for own use
Policy of land and buildings
Equity according to the last available financial statements of the legal entity
Interest in share capital of the legal entity
The share in the subscribed capital of each company to which it provides or has provided at least a fifth of the subscribed capital, alone or together with one or more subsidiaries for its own account
The share in the subscribed capital of each company in which he, as a partner, is fully liable to the creditors for the debts
Legal form of the legal entity
Location of the legal entity
Place of residence of any company in which the legal person, alone or together with one or more subsidiaries, provides or has provided at least a fifth of the subscribed capital for its own account
Place of residence of any company in which the legal person as a partner is fully liable to the creditors for the debts
Place of residence of any company to which one or more companies or subsidiaries fully consolidated in the consolidation provide or have provided at least a fifth of the issued capital, either individually or jointly for their own account
Place of residence of any company that fully incorporates the legal entity in its consolidated annual accounts
Place of residence of each company whose financial data are included in the consolidated financial statements in part, in proportion to the interest therein
Place of residence of any company which is a subsidiary without legal personality
Name of the legal entity which functions as managing or supervisory director
Registered office of the legal entity
Result according to the last available financial statements of the legal entity
Result of any company to which, alone or together with one or more subsidiaries, it provides at least one fifth of the subscribed capital for its own account
Reserve for contribution on shares other than cash
Legal reserve that account for incorporation and share issue
Legal reserve for deferred results of financial instruments
Legal reserve for capitalised development costs
Non-distributable reserve for granted loan to obtain by others shares in the capital of the company or of depositary receipts thereof
Legal reserve for the negative translation of the share capital of a public limited liability company into euros
Legal reserve participating interests
Legal reserve for the translation of the share capital of a public limited liability company into euros
Other legal reserves
Disclosure of other legal reserves, distinguished by their nature
Policy of other legal reserves, distinguished by their nature
Legal and statutory reserves
Disclosure of legal and statutory reserves
Policy of legal and statutory reserves
Liabilities
Liabilities to which the legal entity committed
Liabilities to which the legal entity committed on behalf of group companies
Current liabilities
Disclosure of current liabilities
Policy of current liabilities
Disclosure of the current liabilities to which the legal person has committed itself, whether or not conditionally, to encumber or not to encumber assets
Disclosure of liabilities
Non-current liabilities with a maturity exceeding five years
Liabilities with a maturity exceeding one year
Description of the interest rate on debts with a term of more than one year
Liabilities with a maturity of no more than one year
Non-current liabilities
Disclosure of non-current liabilities
Disclosure of the maturity of non-current liabilities
Policy of non-current liabilities
Disclosure of the non-current liabilities to which the legal person has committed itself, whether or not conditionally, to encumber or not to encumber assets
Policy of liabilities
Current liabilities relating to securities transactions
Disclosure of current liabilities relating to securities transactions
Policy of current liabilities relating to securities transactions
Non-current Liabilities relating to securities transactions
Disclosure of non-current liabilities relating to securities transactions
Policy of non-current liabilities relating to securities transactions
Policy of liabilities relating to securities transactions
Current liabilities relating to securities transactions to commission agents
Disclosure of current liabilities relating to securities transactions to commission agents
Policy of current liabilities relating to securities transactions to commission agents
Non-current payables relating to securities transactions to commission agents
Disclosure of non-current liabilities relating to securities transactions to commission agents
Policy of non-current liabilities relating to securities transactions to commission agents
Policy of liabilities relating to securities transactions to commission agents
Current liabilities relating to securities transactions to other parties
Disclosure of current liabilities relating to securities transactions to other parties
Policy of current liabilities relating to securities transactions to other parties
Non-current payables relating to securities transactions to other parties
Disclosure of non-current liabilities relating to securities transactions to other parties
Policy of non-current liabilities relating to securities transactions to other parties
Policy of liabilities relating to securities transactions to other parties
Specification of secured liabilities and form of separation
Disclosure of the liabilities to which the legal person has committed itself, whether or not conditionally, to encumber or not to encumber assets
Limited deductible expenses
Link to country by country reporting information
Indication of where the corporate governance statement is available to the public electronically
Link to the publicly available text of other codes of conduct
Link to the publicly available text of the Dutch corporate governance code
Loans, advances and guarantees on behalf of managing and supervisory directors
Amount of outstanding loans, advances and guarantees on behalf of managing and supervisory directors
Disclosure of loans, advances and guarantees on behalf of managing and supervisory directors
Impaired and waived amount of loans, advances and guarantees on behalf of managing and supervisory directors
Interest rate of the loans, advances and guarantees on behalf of managing and supervisory directors
Policy of loans, advances and guarantees on behalf of managing and supervisory directors
Remuneration during the financial year of loans, advances and guarantees for the benefit of each director and commissioner
Description of other significant conditions of loans, advances and guarantees on behalf of managing and supervisory directors
Long-term benefits of a managing or supervisory director
Machinery
Disclosure of machinery
Policy of machinery
Description of the size of the total run-off in the financial year of the provisions for claims or benefits to be paid from the fourth previous financial year and the previous financial years
Description of the extent of the run-off in the financial year of the provisions formed at the expense of the three previous financial years for claims or benefits to be paid
Explanation of management and mediation activities for third parties
Exemption and reference to location of availability of the management report
Notes to marketable debt securities
Mortgage bonds
Name of signatory
Name of the credit institution or investment firm
Description of the nature of the indications which underlies the conviction that the book value will be realized
Nature of activities
Description of nature of provision
Description of the nature of the total run-out in the financial year of the provisions formed for claims or benefits to be paid from the fourth previous financial year and the previous financial years
Description of the nature of the run-off in the financial year of the provisions for claims or benefits to be paid from the three previous financial years
Negative equity of consolidated participating interests
Net operating result
Disclosure of net operating result
Net result after tax attributable to the legal entity
Disclosure of net result after tax attributable to the legal entity
Net revenue
Disclosure of net revenue
Policy of net revenue
Ratio, to what extent, net sales relative to those of the previous period is increased or decreased
Disclosure of ratio of the movement of net revenue compared to prior period
Policy of ratio of the movement of net revenue compared to prior period
Disclosure of segmentation of net revenue
Exemption for the segmentation of net revenue
Net revenue segmented by geography
Disclosure of the segmentation of net revenue by geography
Net revenue segmented by industry
Disclosure of the segmentation of net revenue by industry
Description of the differences and reasons that led to the revision of the classification and amounts compared to the previous year
Non deductible expenses
Share in group equity not accrued to legal entity
Disclosure of share in group equity not accrued to legal entity
Policy of share in group equity not accrued to legal entity
Not recorded liabilities to which the legal entity committed
Not recorded liabilities to which the legal entity committed on behalf of group companies
Description of the application of Article 402
Notification of legal entity for which legal entity issued a liability claim in accordance with article 403
Description of the business objectives of the contingent arrangements
Disclosure of contingent arrangements
Description of the financial consequences of the contingent arrangements
Description of the nature of the contingent arrangements
Disclosure of off-balance sheet commitments
Contingent liabilities from discounted exchanges or chèques on behalf of group companies
Contingent liabilities on behalf of group companies
Disclosure of contingent liabilities on behalf of group companies
Disclosure of old age obligation
Policy of old-age obligation
Disclosure of open forward transactions
Policy of operating costs
Operating expenses
Disclosure of operating expenses
Other operating expenses
Other operating expenses
Disclosure of other operating expenses
Policy of other operating expenses
Policy of operating expenses
Operating income
Disclosure of operating income
Other operating income
Disclosure of other operating income
Policy of other operating income
Policy of operating income
Operating result
Disclosure of operating result
Normal shares
Other administrative expenses
Disclosure of other expenses
Policy of other expenses
Description of the size of the other assets, if not minor
Description of the nature of the other assets, if not minor
Other types of other assets
Disclosure of other types of other assets
Policy of other types of other assets
Other types of financial investments
Investments that qualify as current assets, not belonging to the trading portfolio
Investments that qualify as current assets, belonging to the trading portfolio
Disclosure of other types of other financial investments
Investments classified as non-current assets
Policy of other types of other financial investments
Disclosure of other fiscal reserves
Policy of other fiscal reserves
Other receivables other
Disclosure of other receivables other
Receivables with a maturity exceeding one year
Receivables with a term of one year or less
Policy of other receivables other
Other technical expenses for own account
Disclosure of other technical expenses for own account
Policy of other technical expenses for own account
Other technical income for own account
Disclosure of other technical income for own account
Policy of other technical income for own account
Outcome of current assets less current liabilities
Disclosure of outcome of current assets less current liabilities
Policy of outcome of current assets less current liabilities
Outcome of assets less current liabilities
Disclosure of outcome of assets less current liabilities
Policy of outcome of assets less current liabilities
Outcome of receivables and other assets less current liabilities
Disclosure of outcome of receivables and other assets less current liabilities
Policy of outcome of receivables and other assets less current liabilities
Costs of acquisition of patents, trademarks and other rights
Disclosure of costs of acquisition of patents, trademarks and other rights
Policy of costs of acquisition of patents, trademarks and other rights
Payables to banks
Current payables to banks
Disclosure of current payables to banks
Policy of current payables to banks
Disclosure of payables to banks
Non-current payables to banks
Disclosure of non-current payables to banks
Non-current policy of payables to banks
Policy of payables to banks
Other payables to credit institutions
Disclosure of other payables to credit institutions
Policy of other payables to credit institutions
Payables to credit institutions payable upon demand
Disclosure of payables to credit institutions payable upon demand
Policy of payables to credit institutions payable upon demand
Payables to customers
Payables to customers relating to deposits
Disclosure of payables to customers relating to deposits
Other payables to customers relating to deposits
Disclosure of other payables to customers relating to deposits
Policy of other payables to customers relating to deposits
Payables to customers relating to deposits payable upon demand
Disclosure of payables to customers relating to deposits payable upon demand
Policy of payables to customers relating to deposits payable upon demand
Policy of payables to customers relating to deposits
Disclosure of payables to customers
Other payables to customers
Disclosure of other payables to customers
Policy of other payables to customers
Other types of other payables to customers
Disclosure of other types of other payables to customers
Policy of other types of other payables to customers
Other payables to customers payable upon demand
Disclosure of other payables to customers payable upon demand
Policy of other payables to customers payable upon demand
Policy of payables to customers
Payables in respect of direct insurance
Disclosure of payables in respect of direct insurance
Policy of payables in respect of direct insurance
Payables to group companies
Current payables to group companies
Disclosure of current payables to group companies
Policy of current payables to group companies
Disclosure of payables to group companies
Non-current payables to group companies
Disclosure of non-current payables to group companies
Policy of non-current payables to group companies
Policy of payables to group companies
Policy of payables relating to income taxes
Other payables
Current payables to other affiliated companies
Disclosure of current payables to other affiliated companies
Policy of current payables to other affiliated companies
Non-current payables to other affiliated companies
Disclosure of non-current payables to other affiliated companies
Policy of non-current payables to other affiliated companies
Policy of payables to other affiliated companies
Current other payables
Disclosure of current other payables
Policy of current other payables
Disclosure of other payables
Non-current other payables
Disclosure of non-current other payables
Policy of non-current other payables
Policy of other payables
Payables relating to reinsurance
Disclosure of payables relating to reinsurance
Policy of payables relating to reinsurance
Payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity
Current payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity
Disclosure of current payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity
Policy of current payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity
Disclosure of payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity
Non-current payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity
Disclosure of non-current payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity
Policy of non-current payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity
Policy of payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity
Pension costs
Disclosure of pension costs
Applied policy of pension costs
Pension related payables
Current pension related payables
Disclosure of current pension related payables
Policy of current pension related payables
Disclosure of pension related payables
Non-current pension related payables
Disclosure of non-current pension related payables
Policy of non-current pension related payables
Policy of pension related payables
Description of personnel aspects
Description of the powers attached to the profit and loss certificates and similar rights
Premiums earned
Premiums of agreements where the beneficiary bears the investment risk, of agreements with and of agreements without profit sharing
Premiums from group insurance policies
Premiums from individual insurance policies
Gross premiums
Gross premiums damage insurance
Disclosure of gross premiums
Gross premiums life insurance
Policy of gross premiums
Net premiums
Disclosure of net premiums
Policy of net premiums
Premiums written
Prepayments of intangible assets
Disclosure of prepayments of intangible assets
Policy of prepayments of intangible assets
Prepayments of inventories
Disclosure of prepayments of inventories
Policy of prepayments of inventories
Explanation of the securities included in a price list of a stock exchange
The amount of profit certificates and similar rights
Disclosure of profit certificates and similar rights
Profit sharing
Profit-sharing and bonus payments of a managing or supervisory director
Profit sharing and discounts
Disclosure of profit sharing and discounts
Policy of profit sharing and discounts
Policy of project income
Property, plant and equipment
Sum of the depreciation and impairments of property, plant and equipment
Sum of the revaluations concerning property, plant and equipment
Sum of the values of property, plant and equipment acquired during the financial year
Property plant equipment and inventories
Disclosure of property plant equipment and inventories
Policy of property plant equipment and inventories
Disclosure of the current value of property, plant and equipment
Disclosure of property plant equipment of the deduction of the reinvestment reserve from the acquisition or production costs of an asset
Depreciation of property, plant and equipment
Disclosure of property, plant and equipment
Sum of the book values of property, plant and equipment no longer available to the legal entity at the end of the financial year
Depreciation on disposals of property, plant and equipment
Impairment of property, plant and equipment
Reversal of impairment of property, plant and equipment
Description of the capitalised interest on property, plant and equipment during the period
Description of the limited business or personal right of use of property, plant and equipment
Movement of property, plant and equipment during the period
Other movements of property, plant and equipment
Property, plant and equipment not used in the production process
Disclosure of property, plant and equipment not used in production process
Policy of property, plant and equipment not used in the production process
Other property, plant and equipment
Disclosure of other property, plant and equipment
Policy of other property, plant and equipment
Policy of property, plant and equipment
Revaluations of property, plant and equipment
Transfers of property, plant and equipment
Provision for deferred profit sharing obligations
Disclosure of technical provisions for deferred profit sharing obligations
Policy of technical provisions for deferred profit sharing obligations
Policy of provision of employee benefits
Provisions for pension obligations
Disclosure of provision for pension obligations
Policy of provisions for pension obligations
Provision for tax liabilities
Disclosure of provision for tax liabilities
Policy of provision for tax liabilities
Provisions
Provisions of the Articles of Association relating to the contribution to a co-operative
Provisions of the Articles of Association relating to the contribution to a mutual guarantee company
Provisions of the Articles of Association relating to profit appropriation
Disclosure of the provisions of the Articles of Association relating to special governing control structures
Description of the names of those to whom a special statutory right with regard to control of the legal person belongs, with a description of the nature of that right
Disclosure of provisions
Long-term part of provisions
Other provisions
Disclosure of other provisions
Policy of other provisions
Policy of provisions
Policy of public-private concession agreements
Realised changes in value of investments
Disclosure of realised changes in value of investments
Realised changes in value of investments in group companies
Disclosure of realised changes in value of investments in group companies
Policy of realised changes in value of investments in group companies
Realised changes in value of investments in other investments
Disclosure of realised changes in value of investments in other investments
Policy of realised changes in value of investments in other investments
Realised changes in value of investments in land and buildings
Disclosure of realised changes in value of investments in land and buildings
Policy of realised changes in value of investments in land and buildings
Realised changes in value of investments in other participating interests
Disclosure of realised changes in value of investments in other participating interests
Policy of realised changes in value of investments in other participating interests
Policy of realised changes in value of investments
Realised loss on investments
Disclosure of realised loss on investments
Policy of realised loss on investments
Realised profit on investments
Disclosure of realised profit on investments
Policy of realised profit on investments
Description of the reason why the carrying amount is not reduced from financial assets that are valued at a higher amount than the current value
Description of reasons for not applying Article 2: 389 of the Dutch Civil Code to the separate financial statements
Description of the reason for not consolidating a subsidiary
Receivables
Receivables of an indefinite maturity
Disclosure of receivables
Receivables from banks
Disclosure of receivables from banks
Notes to receivables from credit institutions
Other receivables from banks
Disclosure of other receivables from banks
Policy of other receivables from banks
Receivables from banks payable upon demand
Disclosure of receivables from banks payable upon demand
Policy of receivables from banks payable upon demand
Policy of receivables from banks
Receivables from customers
Receivables from customers arising from mortgage loans
Disclosure of receivables from customers
Other receivables from customers
Policy of receivables from customers
Current receivables from loans and advances to participants or registered shareholders
Disclosure of current receivables from loans and advances to participants or registered shareholders
Policy of current receivables from loans and advances to participants or registered shareholders
Non-current receivables from loans and advances to participants or registered shareholders
Disclosure of non-current receivables from loans and advances to participants or registered shareholders
Policy of non-current receivables from loans and advances to participants or registered shareholders
Policy of receivables from loans and advances to participants or registered shareholders
Receivables from mortgage loans
Investments that qualify as current assets, not belonging to the trading portfolio
Investments that qualify as current assets, belonging to the trading portfolio
Disclosure of receivables from mortgage loans
Investments classified as non-current assets
Policy of receivables from mortgage loans
Receivables from other loans
Investments that qualify as current assets, not belonging to the trading portfolio
Investments that qualify as current assets, belonging to the trading portfolio
Disclosure of receivables from other loans
Investments classified as non-current assets
Policy of receivables from other loans
Receivables from reinsurance
Disclosure of receivables from reinsurance
Policy of receivables from reinsurance
Current receivables from group companies
Disclosure of current receivables from group companies
Policy of current receivables from group companies
Non-current receivables from group companies
Disclosure of non-current receivables from group companies
Policy of receivables from group companies
Receivables with a maturity exceeding one year
Receivables of direct insurance
Disclosure of receivables of direct insurance
Receivables of direct insurance from intermediaries
Disclosure of receivables of direct insurance from intermediaries
Policy of receivables of direct insurance from intermediaries
Receivables of direct insurance from policyholders
Disclosure of receivables of direct insurance from policyholders
Policy of receivables of direct insurance from policyholders
Policy of receivables of direct insurance
Other receivables
Current receivables from other affiliated companies
Disclosure of current receivables from other affiliated companies
Policy of current receivables from other affiliated companies
Non-current receivables from other affiliated companies
Disclosure of non-current receivables from other affiliated companies
Policy of non-current receivables from other affiliated companies
Policy of receivables from other affiliated companies
Current other receivables
Disclosure of current other receivables
Policy of current other receivables
Disclosure of other receivables
Non-current other receivables
Disclosure of non-current other receivables
Policy of non-current other receivables
Policy of other receivables
Policy of receivables
Receivables relating to securities transactions
Disclosure of receivables relating to securities transactions
Receivables relating to securities transactions from commission agents
Disclosure of receivables relating to securities transactions from commission agents
Policy of receivables relating to securities transactions from commission agents
Receivables relating to securities transactions from other parties
Disclosure of receivables relating to securities transactions from other parties
Policy of receivables relating to securities transactions from other parties
Policy of receivables relating to securities transactions
Current receivables from other legal entities and companies with a participating interest in the legal entity or from participating interests of the legal entity
Disclosure of current receivables from other legal entities and companies with a participating interest in the legal entity or from participating interests of the legal entity
Policy of current receivables from other legal entities and companies with a participating interest in the legal entity or from participating interests of the legal entity
Non-current receivables from other legal entities and companies with a participating interest in the legal entity or from participating interests of the legal entity
Disclosure of non-current receivables from other legal entities and companies with a participating interest in the legal entity or from participating interests of the legal entity
Policy of non-current receivables from other legal entities and companies with a participating interest in the legal entity or from participating interests of the legal entity
Policy of receivables from other legal entities and companies with a participating interest in the legal entity or from participating interests of the legal entity
References to and additional information about financial statements line items
Regular remuneration of a managing or supervisory director
Sum of the reinsurance income and expenses
Reinsurance premiums ceded
Disclosure of reinsurance premiums ceded
Policy of reinsurance premiums ceded
Fiscal reinvestment reserve
Disclosure of fiscal reinvestment reserve
Policy of fiscal reinvestment reserve
Extent of the related party transactions not undertaken at market conditions
Nature of the relationship with the related party, where transactions not undertaken at normal market conditions exist
Other information on transaction not undertaken at normal market conditions needed for insight in the financial position of legal entity
Policy of related party transactions
Specification of related party transactions of importance and not taken under market conditions
Remuneration of a former managing director
Remuneration of a former supervisory director
Remuneration of a managing director
Adjustment of the remuneration of managing directors
Disclosure of the adjustment of the remuneration of managing directors
Remuneration of managing directors and former managing directors
Reclaim of the remuneration of managing directors
Remuneration of a managing or supervisory director
Description of the remuneration of a director or supervisory director in the form of a bonus
Disclosure of remuneration of managing and supervisory directors
Description of the exemption of the publication of remuneration of managing and supervisory directors
Policy of remuneration of managing and supervisory directors
Remuneration of a supervisory director
Remuneration of supervisory directors and former supervisory directors
Repayment obligations of non-current borrowings
Disclosure of repayment obligations of non-current borrowings
Policy of repayment obligations of non-current borrowings
Report on payments to governments
Legal reserve for conversion differences for the conversion of the invested capital and the result of participating interests
Other reserves
Disclosure of other reserves
Policy of other reserves
Result after tax
Result after tax (credit)
Disclosure of result after tax (credit)
Policy of result after tax (credit)
Result after tax (debit)
Disclosure of result after tax (debit)
Policy of result after tax (debit)
Disclosure of result after tax
Result from extraordinary items after tax
Result from extraordinary items after tax (credit)
Disclosure of result from extraordinary items after tax (credit)
Policy of result from extraordinary items after tax (credit)
Result from extraordinary items after tax (debit)
Disclosure of result from extraordinary items after tax (debit)
Policy of result from extraordinary items after tax (debit)
Disclosure of result from extraordinary items after tax
Policy of result from extraordinary items after tax
Result from ordinary activities after tax
Disclosure of result from ordinary activities after tax
Policy of result from ordinary activities after tax
Profit (loss) attributable to non-controlling interest not accrued to legal entity
Disclosure of profit (loss) attributable to non-controlling interest not accrued to legal entity
Policy of profit (loss) attributable to non-controlling interest not accrued to legal entity
Result before tax
Disclosure of result before tax
Result from ordinary activities before tax
Disclosure of result from ordinary activities before tax
Policy of result from ordinary activities before tax
Result in the consolidated financial statements
Difference in result in the separate and consolidated financial statements
Other differences in result between the separate and consolidated financial statements
Policy of result attributable to the legal person
Result after taxes for the year
Disclosure of result after tax for the year
Policy of result after taxes for the year
Result from financial transactions
Result on financial transactions (credit)
Disclosure of result on financial transactions (credit)
Policy of result on financial transactions (credit)
Result on financial transactions (debit)
Disclosure of result on financial transactions (debit)
Policy of result on financial transactions (debit)
Disclosure of result from financial transactions
Policy of result from financial transactions
Result in the separate financial statements
Result technical account damage insurance
Disclosure of result technical account damage insurance
Policy of result technical account damage insurance
Result technical account life insurance
Disclosure of result technical account life insurance
Policy of result technical account life insurance
Statement of the proposed appropriation of the result
Statement of the destination of the profit or the processing of the loss
Undistributed profit
Disclosure of undistributed profit
Policy of undistributed profit
Return on assets
Revaluation reserves
Disclosure of revaluation reserve
Movement in revaluation reserve during the period
Policy of revaluation reserves
Release from revaluation reserve
Disclosure of release from revaluation reserve
Policy of released from revaluation reserve
Tax impact of revaluations in the revaluation reserve
Note on revaluation of shares and other variable-income securities
Revenue
Disclosure of revenues from providing services
Policy of revenues from providing services
Disclosure of revenues from the sale of goods
Policy of revenues from the sale of goods
Description of the main conditions that apply to the exercise of the rights not yet exercised at the end of the financial year
Conditions applying to number of granted rights (certificates of) to acquire or receive shares in capital of company or daughter company in the financial year
Description of the criteria for granting or exercising rights (certificates of) to acquire or receive shares in capital of company or daughter company
Number of rights granted in the financial year to acquire or acquire (depositary receipts for) shares in the capital of the company or subsidiary
Exercise price of rights granted (certificates of) to acquire or receive shares in capital of company or daughter company
Number of rights exercised during the financial year to acquire or acquire (depositary receipts for) shares in the capital of the company or subsidiary
Description of the financing arrangements that apply to the granting of the rights not yet exercised at the end of the financial year
Remaining maturity of the granted rights not yet exercised (certificates of) to acquire or receive shares in capital of company or daughter company
Rights granted not yet exercised
Disclosure of rights granted, not yet exercised
Movement in rights granted not yet exercised during the period
Policy of rights granted, not yet exercised
Number of shares (certificates of) corresponding to the number of granted rights that were exercised during the financial year to acquire or receive share in company or daughter company
Description of other data that are important for the assessment of the value of the granted rights not yet exercised at the end of the financial year
Exercise price belonging to the number of granted rights exercised during the financial year
Price of underlying shares of rights granted of the company in case exercise price is lower than the price of shares (certificates of) at the moment rights are granted
Disclosure of the purchase of treasury shares or issuance of new shares on behalf of exercising the rights granted
Description of reasons for granting rights to supervisory directors to take or obtain (certificates of) shares in the capital of the company or subsidiary
Information on risks and uncertainties
Current securities
Disclosure of current securities
Other securities admitted to trading on a regulated market or a multilateral trading facility or a similar system from a non-member state
Policy of current securities
Non-current other securities
Disclosure of non-current other securities
Policy of non-current other securities
Securities provided in loan or to securities lending
Securities received on loan or from securities lending
Description of current securities unavailable
Selling expenses
Disclosure of selling expenses
Policy of selling expenses
Share capital
Description of the way in which payments are made on shares that became due in the financial year or were made voluntarily
Disclosure of share capital
Value of the share capital in the currency in which the shares are denominated if this is not the presentation currency
Disclosure of the value of the share capital in the currency in which the shares are denominated if this is not the presentation currency
Exchange rate against which the issued share capital has been converted to the presentation currency in which the financial statements are prepared
Policy of value of the share capital in the currency of denomination in case of a different presentation currency
Share capital issued
Number of shares of the share capital
Number of shares in the share capital distributed as dividend
Number of shares in the share capital granted
Number of shares in the share capital issued
Movement in the number of shares in the share capital during the period
Other movements in the number of shares in the share capital
Number of shares in the share capital purchased
Number of shares in the share capital sold
Number of shares in the share capital withdrawn
Share capital paid
Share capital paid called up
Disclosure of share capital paid called up
Policy of share capital paid called up
Policy of share capital
Registered capital
Description of the number, type and nominal amount of treasury shares or depositary receipts held by the public limited liability company or a subsidiary on the balance sheet date
Description of the number, type and nominal value of the treasury shares or depositary receipts held by the limited liability company or a subsidiary on the balance sheet date
Description of the number, type and nominal amount of treasury shares or depositary receipts that the public limited liability company or another person has in pledge on the balance sheet date
Description of the number, type and nominal amount of the own shares or depositary receipts that the public limited liability company or another party has pledged for its account on the balance sheet date
Description of the purchase or sale of treasury shares or certificates thereof
Share in results of participating interests
Disclosure of share in results of participating interests
Result of participating interests in group companies
Result of participating interests in other affiliated companies
Policy of share in results of participating interests
Share premium
Disclosure of share premium
Policy of share premium
Shares and other variable-yield securities
Disclosure of shares and other variable-yield securities
Policy of shares and other variable-yield securities
Shares, securities with participating rights and other variable yield securities
Investments that qualify as current assets, not belonging to the trading portfolio
Investments that qualify as current assets, belonging to the trading portfolio
Disclosure of shares, securities with participating rights and other variable yield securities
Investments classified as non-current assets
Policy of shares, securities with participating rights and other variable yield securities
Date of signing by managing and supervisory directors
Location of signing by managing and supervisory directors
Single life premiums and recurring payments
Single premiums from profit sharing included in gross premiums
Social security contributions
Disclosure of social security contributions
Policy of social security contributions
Available solvency amount
Solvency amount considered essential
Minimal required solvency amount
Statutory reserves
Disclosure of statutory reserves
Policy of statutory reserves
Explanation of subordinated bonds and other fixed-income securities
Notes to subordinated liabilities
Subordinated liabilities
Disclosure of current subordinated liabilities
Description of the nature of the subordination of current liabilities
Policy of current subordinated liabilities
Description of the statement to which amount debts are subordinated to the other debts
Disclosure of subordinated liabilities
Disclosure of non-current subordinated liabilities
Description of the statement to which amount debts are subordinated to the other debts
Policy of non-current subordinated liabilities
Policy of subordinated liabilities
Disclosure of subsequent events
Sum of expenses
Disclosure of sum of expenses
Other tangible assets
Disclosure of other tangible assets
Policy of other tangible assets
Payables relating to taxes and social security contributions
Current payables relating to taxes and social security contributions
Disclosure of current payables relating to taxes and social security contributions
Policy of current payables relating to taxes and social security contributions
Disclosure of payables relating to taxes and social security contributions
Non-current payables relating to taxes and social security contributions
Disclosure of non-current payables relating to taxes and social security contributions
Policy of non-current payables relating to taxes and social security contributions
Policy of payables relating to taxes and social security contributions
Technical provisions
Disclosure of technical provisions
Technical provisions for damages or benefits payable
Disclosure of technical provisions for damages or benefits payable
Gross technical provisions for damages or benefits payable
Disclosure of gross technical provisions for damages or benefits payable
Policy of gross technical provisions for damages or benefits payable
Policy of technical provisions for damages or benefits payable
Reinsurance part of technical provisions for damages or benefits payable
Disclosure of reinsurance part of technical provisions for damages or benefits payable
Policy of reinsurance part of technical provisions for damages or benefits payable
Technical provisions for insurance where investments are for risk of policy holders and annual life funds
Disclosure of technical provisions for insurance where investments are for risk of policy holders and annual life funds
Gross technical provisions for insurance where investments are for risk of policy holders and annual life funds
Disclosure of gross technical provisions for insurance where investments are for risk of policy holders and annual life funds
Policy of gross technical provisions for insurance where investments are for risk of policy holders and annual life funds
Policy of technical provisions for insurance where investments are for risk of policy holders and annual life funds
Reinsurance part of technical provisions for insurance where investments are for risk of policy holders and annual life funds
Disclosure of reinsurance part of technical provisions for insurance where investments are for risk of policy holders and annual life funds
Policy of reinsurance part of technical provisions for insurance where investments are for risk of policy holders and annual life funds
Technical provisions for life insurance
Disclosure of technical provisions for life insurance
Gross technical provisions for life insurance
Disclosure of gross technical provisions for life insurance
Policy of gross technical provisions for life insurance
Policy of technical provisions for life insurance
Reinsurance part of technical provisions for life insurance
Disclosure of reinsurance part of technical provisions for life insurance
Policy of reinsurance part of technical provisions for life insurance
Other technical provisions
Disclosure of other technical provisions
Gross other technical provisions
Disclosure of gross other technical provisions
Policy of gross other technical provisions
Policy of other technical provisions
Reinsurance part of other technical provisions
Disclosure of reinsurance part of other technical provisions
Policy of reinsurance part of other technical provisions
Policy of technical provisions
Technical provisions for profit sharing and discounts
Disclosure of technical provisions for profit sharing and discounts
Gross technical provisions for profit sharing and discounts
Disclosure of gross technical provisions for profit sharing and discounts
Policy of gross technical provisions for profit sharing and discounts
Policy of technical provisions for profit sharing and discounts
Reinsurance part of technical provisions for profit sharing and discounts
Disclosure of reinsured part of technical provisions for profit sharing and discounts
Policy of reinsurance part of technical provisions for profit sharing and discounts
Technical provisions for unearned premiums and unexpired risks
Disclosure of technical provisions for unearned premiums and unexpired risks
Gross technical provisions for unearned premiums and unexpired risks
Disclosure of gross technical provisions for unearned premiums and unexpired risks
Policy of gross technical provisions for unearned premiums and unexpired risks
Policy of technical provisions for unearned premiums and unexpired risks
Reinsurance portion of technical provisions for unearned premiums and unexpired risks
Disclosure of reinsurance portion of technical provisions for unearned premiums and unexpired risks
Policy of reinsurance portion of technical provisions for unearned premiums and unexpired risks
Description of the application for or granted exemption relating to the notification of participating interests
Description of the number of non-voting shares and their powers
Description of the number of shares that give no or only a limited right to share in the profits and reserves and the mention of the powers they give
Trade payables
Current trade payables
Disclosure of current trade payables
Policy of current trade payables
Disclosure of trade payables
Non-current trade payables
Disclosure of non-current trade payables
Policy of non-current trade payables
Policy of trade payables
Trade receivables
Disclosure of trade receivables
Policy of trade receivables
Treasury shares
Disclosure of treasury shares
Unrealised accumulated intercompany result
Unrealised changes in value of investments
Disclosure of unrealised changes in value of investments
Unrealised changes in value of investments in group companies
Disclosure of unrealised changes in value of investments in group companies
Policy of unrealised changes in value of investments in group companies
Unrealised changes in value of investments in land and buildings
Disclosure of unrealised changes in value of investments in land and buildings
Policy of unrealised changes in value of investments in land and buildings
Unrealised changes in value of investments other investments
Disclosure of unrealised changes in value of investments other investments
Policy of unrealised changes in value of investments other investments
Unrealised changes in value of investments in other participating interests
Disclosure of unrealised changes in value of investments in other participating interests
Policy of unrealised changes in value of investments in other participating interests
Policy of unrealised changes in value of investments
Unrealised loss on investments
Disclosure of unrealised loss on investments
Policy of unrealised loss on investments
Unrealised profit on investments
Disclosure of unrealised profit on investments
Policy of unrealised profit on investments
Policy of value changes financial instruments valued at fair value
Wages
Disclosure of wages
Policy of wages
Work in progress
Disclosure of work in progress
Policy of work in progress
Business names
Type of cash flow statement
Resubmission of the document due to technical and/or process-related inaccuracies (Y/N)
Explanation of resubmission of document due to technical and/or process-related inaccuracies
Resubmission of document due to substantive and insurmountable inaccuracies (Y/N)
Explanation of resubmission of the document due to substantive and insurmountable inaccuracies
Type of income statement
Legal form of the legal entity
Classification of the legal entity based on the legal size criteria
Classification of the legal entity based on the legal size criteria
Classification of the legal entity based on the legal size criteria
Classification of the legal entity based on the legal size criteria
Title of the document
Registration number at the Chamber of Commerce
Country code, ISO
Country name, ISO
Date of birth
Date of death
Description of location abroad
Description of location NL
Document creation date
Presentation currency of the document
Email address, description
Email address, full
Email address owner, code
End date for financial period
Family name
First name
House letter NL
House number abroad
House number addition
House number indication
House number NL
Initials
Name of the legal entity
Legal form
Trade name of the company
Name region
Name shareholder
Nationality
Nationality, code
PO box number
Place of residence abroad
Place of residence NL
Postal code abroad
Postal code NL
Prefix
Presentation order
Government Civilian Service Number (BSN)
SBI-code
Gender code
Start date for financial period
Statutory name entity
Street name abroad
Street name NL
Legal Persons Partnerships Information Number (RSIN)
Telephone number
Usage phone number
Description of all existing or potential anti-takeover measures of the company
Description of an alternative measure taken within the framework of the principles or best practice provision
Description of any major failings in the internal risk management and control systems identified during the financial year and the discussion of these topics with the audit committee and the supervisory board
Description of the attendance rate of each member of the Supervisory Board at the meetings of the Supervisory Board and of the committees
Description of the operation and compliance with the code of conduct
Description of how the implementation of the remuneration policy contributes to long-term value creation
Description of the deviation on the diversity policy
Explanation of the reasons why specific principles or best practice provisions have not been applied
Description of how the company has applied the best practice provisions of the Dutch Corporate Governance Code in the past year
Description of how the company has applied the principles of the Dutch Corporate Governance Code in the past year
Description of the main topics during committee meetings
Description of the reason why a (former) director receives a severance payment
Description of remuneration policy during financial year
Description of the remuneration ratios within the company and its affiliated enterprise and, if applicable, the changes in these ratios compared to the previous financial yea
Description of the scenario analysis that have been taken into consideration
Statement of management that the continuity of the company is guaranteed for the next twelve months
Statement of management that the internal risk management and control systems worked properly during the financial year
Statement of management that the internal risk management and control systems provide a reasonable degree of assurance that the financial reporting contains no material inaccuracies
Statement of supervisory board on compliance with the independence requirements
Report of the supervisory board
Additional positions of supervisory director
Age of supervisory director
End date of the current period of appointment of the supervisory director
Start date of the current period of appointment of the supervisory director
Date of initial appointment of supervisory director
Gender of supervisory director
Main function of supervisory director
Nationality of supervisory director
Description of the choice of working with an executive committee
Description of a possible reappointment as a supervisory director after a period of eight years
Description of the composition of the committee
Description of conclusions and recommendations or alternative measures arising from the annual analysis of the supervisory board regarding the need for internal audit function and assessment of whether adequate alternative measures have been taken.
Description of the design of the internal risk management and control systems
Description of the discussions held by the supervisory board on matters on which the audit committee reports
Description how the evaluation of management and individual managing directors has taken place
Description of the way in which the evaluation of the supervisory board, the separate committees and the individual supervisory directors has taken place
Description of the execution of tasks by the committees during the financial year
Description of the execution of the policy of institutional investors relating to the exercise of voting rights in the relevant financial year
Description of the execution of the risk assessment, the key risks the company faces and the risk appetite of the company
Description of the implementation of a culture within the company that is focused on long-term value creation
Description of the manner in which the contact is arranged between the supervisory board and the executive committee
Description of the number of committee meetings
Description of the operation of the internal risk management and control systems over the past year and how these systems contributed to mitigate and control the risks
Description of the reasons why the supervisory board does follow the advice of the audit committee regarding the appointment of the external auditor
Description of the role, duties and composition of the executive committee
Description of the way in which the board was involved in the formulation and supervision of the implementation of the strategy
Description of the way in which the company has deviated from the principles or best practice provision
Description of transactions between the company and natural or legal persons that hold at least ten percent of the shares in the company that are agreed at arm's length
Description of transactions involving conflicts of interest of managing or supervisory directors
Description of how the variable remuneration contributes to long-term value creation, predetermined and measurable performance criteria of which the variable remuneration is made dependent and the relationship between the remuneration and the performance
Description of the values of the company and the method on which the values are embedded
Description of the follow-up to the conclusions arising from the evaluations of the management board or the supervisory board
Description of when the company expects to comply with the principles or best practice provision
Description of which supervisory directors have been frequently absent from the meetings of the supervisory board
Non-current accruals and deferred income
Acquired intangible assets
AcquisitionCosts
Active participants
Administration costs for including items in the portfolio
Advertising and marketing costs
Group insurance
Fees of the external auditor and the accounting firm
Auditors' fees
Fees of network organisations
Bonds issued by and receivables from group companies
Bonds issued by and receivables from shareholders and participating interests
Budget
Buildings
Capitalised acquisition commission, including extension commission
Capitalised acquisition costs
Capitalised administration costs for including line items in portfolio
Capitalised advertising and marketing costs
Capitalised application costs and costs for drawing policies
Capitalised employee benefits costs regarding tied agents
Capitalised medical examination costs
Capitalised other acquisition costs
Capitalised placement bonus paid to employees
Changes in construction contracts
Closing fee, including renewal fee
Collective insurances
Commercial and social real estate in exploitation
Commercial real estate in exploitation
Continuity
Continuity reserve
Cost of medical examination
Costs of incorporation and share issue, internally generated
Costs of incorporation and share issue, not internally generated
Investments expenses
Cost of joint campaigns
Costs of obtaining government subsidies
Costs of applications and those of drawing up policies
Costs of direct fundraising
Cost of third-party campaigns
Current damage year
Current settlement year
Custodian fees
Damage older years
Damage year t-8
Damage year t-5
Damage year t-4
Damage year t-9
Damage year t-1
Damage year settlement statistics
Damage year settlement statistics other
Damage year t-7
Damage year t-6
Damage year t-3
Damage year t-2
Deferred tax assets
Deferred tax liabilities
Deposits at credit institutions
Deposits from insurers
Derivative financial instruments
Designated fund (private)
Designated fund (public)
Designated funds
Designated reserve (private)
Designated reserve (public)
Designated reserves
Direct investment properties
Discontinued operations
Discounted value
Proposed amount of dividend payments to holders of equity instruments (classified as equity)
Due in next financial year
Equalisation account
Equipment
Exchange traded futures relating to foreign exchange contracts
Exchange traded futures relating to interest rate contracts
Exchange traded options relating to foreign exchange contracts
Exchange traded options relating to interest rate contracts
Exchange trading
Executive managing director
Expense allocation
Fundraisingcosts
Expenses spent on objectives
Discounted value finance lease liabilities
Finance lease liabilities
Non-current finance lease liabilities
Other financial assets
Financial income and expenses
Financial instruments allowed to be listed on a regulated market
Financial instruments based on legal form classified as equity
Financial instruments
Financial instruments not allowed to be listed or are not traded on a regulated market
Financial instruments traded on regulated market or other market for financial instruments
Other financial investments
Financing deficit/surplus to be settled in rates, total
Foreign exchange contracts
Forwards
Foundation capital and reserves
Foundation capital
Funds
Futures
General and other reserves
General reserve
Hedge relationship, cumulative change in fair value effective part
Hedge relationship, cumulative change in fair value ineffective part, cumulative amount charged to income statement
Hedge relationship, cumulative change in fair value ineffective part
Hedged
Higher professional education
Housing facilities in exploitation
Inactive participants
Indemnity insurance
Indirect investment properties
Individual insurances
Insurance in cash
Technical account, insurance
Intangible assets, internally generated
Intangible assets, not internally generated
Future profit margins of the acquired portfolio
Other intangible assets, internally generated
Other intangible assets
Other intangible assets, not internally generated
Interests in investment pools
Interest rate contracts
Internal claim handling costs current year
Internal claim handling costs
Internally generated intangible assets
Intramural real estate in exploitation
Investment in investment company exceeding twenty percent
Investment insurance
Investment properties in development
Investment properties
Investments in bonds
Investments in bonds, mortgages, debentures and other fixed or variable interest securities
Investments in bonds other
Investments in deposits and such
Investments in Dutch state bonds
Investments in fixed income securities
Investments in equity instruments
Investments in group companies and participating interests
Investments in land and buildings at cost
Investments in land and buildings at fair value
Investments in land and buildings for own use at cost
Investments in land and buildings for own use at fair value
Investments in land and buildings other at cost
Investments in land and buildings other at fair value
Investments in listed and non-listed investment institutions that invest in fixed income securities
Investments in listed and non-listed investment institutions that invest in shares
Investments in mortgage loans
Investments on behalf of participants
Investments on behalf of pension fund
Investments on behalf of premium pension institutions
Investments in options warrants
Other investments
Investments in precious metals
Investments in private loans
Investments in real estate in the Netherlands
Investments in real estate
Investments in other real estate
Investments in listed shares
Investments in shares
Investments in non-listed shares
Land and buildings for own use
Land
Liabilities from real estate sold subject to terms and conditions
Interest rate of non-current liabilities
Listed
Loans granted
Costs of management and accounting
Management expenses
Marketing costs
Negative goodwill
No price quotation in active market
Non-EER-students who are financially supported by the Student Financial Support Fund
Non-executive managing director
Not due in next financial year
Not listed
Obligations on behalf of risk participants
Old age obligation
Options
Other contracts
Other types of other trading contracts
All other costs directly and indirectly related to the conclusion of an insurance contract
Other contracts
Other types of financial investments
Other fiscal reserves
Other issuers
Other liabilities on behalf of risk participants
Other participants
Other over-the-counter trading contracts
Over-the-counter forwards relating to foreign exchange contracts
Over-the-counter forwards relating to interest rate contracts
Over-the-counter options relating to foreign exchange contracts
Over-the-counter options relating to interest rate contracts
Other over-the-counter contracts relating to foreign exchange contracts
Other over-the-counter contracts relating to interest rate contracts
Over-the-counter swaps relating to foreign exchange contracts
Over-the-counter swaps relating to interest rate contracts
Over-the-counter trading
Parking facilities in exploitation
Participants
Participations (classified as equity)
Participations (classified as liability)
Patents, trademarks and other rights, internally generated
Patents, trademarks and other rights, not internally generated
Pension investments
Pensioners
Personnel costs for salaried agents
Personnel
Preferred dividend deducted from result for the year
Primary education
Property, plant and equipment other
Provision for obligations due to illness or disability
Provision for disposal obligations
Provision for employee benefits
Environmental provision
Provision for insurance of disability risks
Provision for insurance of illness or disability
Provision for jubilee benefits
Provision for legal proceedings
Provision for major maintenance
Provision on behalf of risk participants
Provision for onerous contracts
Provision relating to participating interests
Provision pension obligations at the risk of participants
Provision pension obligations at the risk of pension fund
Provision for repair costs
Restructuring provision
Provisions relating to share based payments
Provision for unprofitable investments and restructuring
Warranty provision
Provision for insurance liabilities
Provisions with a maturity exceeding five years
Provisions with an expected maturity within one year
Public bodies
Real estate and movable property used for exploitation
Investment properties under development
Investment properties in operation
Receivables for mortgage loans
Receivables from banks
Receivables from customers
Receivables from other loans
Changes in value of financial instruments recognised directly through equity
Recognised directly through equity
Changes in value of assets, except for financial instruments, recognised directly through equity
Referral commission paid to staff
Reinsurance share
Reserve for discretionary profit sharing
Reserves and funds
Reserves
Savings insurance
Scientific education
Secondary education
Securities that will be allowed or be traded on regulated market within one year
Settlement older years
Settlement year t-8
Settlement year t-5
Settlement year t-4
Settlement year t-9
Settlement year t-1
Settlement year t-7
Settlement year t-6
Settlement year t-3
Settlement year t-2
Shares, securities with participating rights and other variable yield securities
Social real estate in exploitation
Spent on generating income
Students who act as board members of study or student associations recognized by the institution or in student participation who are financially supported by the Student Financial Support Fund
Students with regard to exceptional performance in the field of sport or culture who are financially supported by the Student Financial Support Fund
Students who are financially supported by the Student Financial Support Fund
Students in situations of force majeure who are financially supported by the Student Financial Support Fund
Other students who are financially supported by the Student Financial Support Fund
Students with regard to outgoing scholarships who are financially supported by the Student Financial Support Fund
Subsidy income where any surplus is added to the lump sum
Subsidy income continuing into next year
Subsidy income to be spent on the intended purpose including settlement of any surplus
Supervisory expenses
Swaps
Tax payables
Tax receivables
Technical provision for discretionary profit sharing obligations
Vocational education and adult education
Description of ALM policy
Accommodation costs
Disclosure of accommodation costs
Policy of accommodation costs
Description of the composition of the accountability body
Description of the opinion of the accountability body on the actions of management, policies, as well as future policy choices
Description of the response of management to the opinion of the accountability body
Description of accountability exercised supervision
Description of accountability by non-executive managing directors of exercised supervision
Description of the standards applied earlier than the latest entry dates according to the new Guidelines
Accrued interest rate rebate
Required interest addition vvp own account
Acquisition costs paid
Description of the estimate of the fair value of the identifiable assets and liabilities of an acquisition
The purchase price of the acquisition
Description of the purchase price of the acquisition
Activated acquisition costs for the financial year
Disclosure of the activities and financial position
Disclosure of the activities performed by volunteers
Description of the importance of activities performed by volunteers
Description of the method of the determination of the actual cost price of intangible assets when valued at current value
Description of the actual coverage ratio
Summary of the actuarial report
Interest provision
Additional costs for financing
Additional information with regard to the categorical cost types, including the total amount of the depreciations processed in the profit and loss account and wages and salaries
Disclosure of additional information in case of deviations from regulations based on specific laws and regulations and subsidy regulations
Disclosure of additional information to article 2:395a DCC
Additional provision for life insurance based on adequacy test
Additions and acquisitions (classified as investing activities)
Additions to provisions
Disclosure of additions to provisions
Policy of additions to provisions
Adjusted equity after recalculation
Adjusted revaluation reserve after recalculation due to change in accounting policies
Description of the fact that it is practically impossible to make certain adjustments to the policies of the participating legal person
Adjustments for depreciation and amortisation expense
Adjustments for (reversal of) impairment recognised in profit or loss
Adjustments to reconcile to the net result
Adjustments to reconcile to the operating result
Adjustment of recycle items
Description of affairs with an impact on staffing
Description of the previous and current asset aggregation as well as the reason for changing the way in which the cash-generating unit is determined
Description of the agreement between the pension fund and employers relating to financing and implementation
Agreements with clients concerning financing and execution information
Current value of agricultural inventories
Revaluation of agricultural inventories valued at current value charged to revaluation reserve
Basis of the net realizable value of agricultural stocks
Revaluation of agricultural inventories valued at current value
Disclosure of revaluations of agricultural inventories valued at current value
Disclosure of all aspects of transactions not considered a lease in terms of economic reality
Description of the allocation or breakdown of remuneration to the individual investment entities
Description of the distribution of the roles and responsibilities of the individual supervisory directors within the (committees of the) supervisory board
The names of the manager, investment entity or custodian related parties to whom the brokerage fees have benefited
Disclosure of the names of the manager, investment entity or custodian related parties to whom the brokerage fees have benefited
Policy of the names of the manager, investment entity or custodian related parties to whom the brokerage fees have benefited
Description of the risk policy relating to alternative investments
Description of the income and associated costs recognized in the profit and loss account, and the items in the profit and loss account in which these amounts are included
Amortisation of acquisition costs
Amortisation of interest rates discounts
(Amortization of) share premium and discounts
Balance financial year
Amount of changes value of agricultural stocks valued at current value immediately recognized in the profit and loss account
Amount of the conditional lease payments under operating leases in the lessor's financial statements that have been recognized as revenue
Amount of deferred tax assets and liabilities recognized in the balance sheet for deductible temporary differences
Amount of deferred tax assets and liabilities recognized in the balance sheet for available forward loss compensation
Amount of deferred tax assets and liabilities recognized in the balance sheet for taxable temporary differences
Amount of deferred tax expense or income recognized in the income statement for deductible temporary differences
Amount of deferred tax expense or income recognized in the profit and loss account for available forward loss compensation
Amount of deferred tax expense or income recognized in the profit and loss account for taxable temporary differences
Balance financial year
Description of the amount of expired repayments of next year on non current liabilities
Description of the amount of overdue dividend on fixed-term cumulative preferential or similar shares
Disclosure of amount per share available for distribution exceeded by the fiscal distribution obligation
Description of amounts of assets and liabilities contributed by each party on the merger date
Amounts owed by brokers
Analysis of balance income and expenses
Disclosure of the analysis of the differences between the actual figures and those of the previous financial reporting period
Disclosure of analysis of differences between the budget and actuals
Disclosure of analysis of the main cash flows and financing needs
Disclosure of analysis of the main risks and uncertainties
Description of the annual tracking difference
Disclosure of annualised current expenses factor
Applicable funding position of pension provider
Description of the applicable, or estimated, funding position of pension provider
Description of the nature of the property in operation
Description of the scope of the property in operation
Description of the size of the property in operation
Description of the appointment of an administrator during the period
Description of the method of appointment of management
Description of the method of appointment of the supervisory body
Asset management expenses
Asset management expenses as a percentage of the average invested assets
Description of the asset management expenses
Disclosure of asset management expenses
Asset management expenses on behalf of participants
Disclosure of asset management expenses on behalf of participants
Policy of asset management expenses on behalf of participants
Asset management expenses on behalf of pension fund
Disclosure of asset management expenses on behalf of pension fund
Policy of asset management expenses on behalf of pension fund
Other asset management expenses
Disclosure of other asset management expenses
Policy of other asset management expenses
Asset management expenses paid
Policy of asset management expenses
Disclosure of assets that are not financial assets which are accepted on a regulated market or other market for financial instruments
Disclosure of temporarily purchased assets with a repurchase agreement
Disclosure of temporarily sold assets with a repurchase agreement
Description of the extent to which the assumptions deviate from the policy value compared to the market value
Description of the assumptions underlying the standard formula if the insurer uses company-specific parameters for the calculation of its Solvency Capital Requirement
Description of the assumptions for determining the policy value
Disclosure of attributed economic capital
Available for member payments
Disclosure of available for member payments
Policy of available for member payments
Average duration of the fee associated with the profiling fund (in days)
Average level of compensation in connection with the Student Financial Support Fund
Description of the average term of the liabilities and receivables
Balance of income and expenses
Balance other technical income and expenses
Other technical income and expenses received and paid, on balance
Description of the prepared balance sheet and the principles and methods used for the valuation of assets
Description of the (banking) covenant that has not yet entered into force on the balance sheet date or after the balance sheet date, but which have been closely approximated
Description of the basis of calculation and the manner of the charge of the costs to the result
Description of the basis of calculation and the manner of the charge of the costs to the managed assets
Description of the basis of calculation and the manner of the charge of the costs to the participants in the investment entity
Basis of calculation proposed dividend description
Payments and surrenders own account
Accumulated depreciation and impairment of bonds and other fixed-income securities
Additions to bonds and other fixed-income securities
Depreciation of bonds and other fixed-income securities
Disposals of bonds and other fixed-income securities
Depreciation of disposals of bonds and other fixed-income securities
Impairment of bonds and other fixed-income securities
Reversal of impairment of bonds and other fixed-income securities
Movement of bonds and other fixed-income securities
The book value at the balance sheet date of finance leases
Value of the borrowed and lent financial instruments
Borrowings from governments and credit institutions
Disclosure of borrowings from governments and credit institutions
Borrowings from governments and credit institutions guaranteed by governments
Disclosure of borrowings from governments and credit institutions guaranteed by governments
Policy of borrowings from governments and credit institutions guaranteed by governments
Policy of borrowings from governments and credit institutions
Borrowings from governments and credit institutions secured by WSW
Disclosure of borrowings from governments and credit institutions secured by WSW
Policy of borrowings from governments and credit institutions secured by WSW
Summary of the budget for the next financial year
Budget for the year following the reporting period in summary form
Description of business activities for non-listed organisations in which the investment entity has a controlling interest
Description of the business model
Description of the way in which the surcharges and discounts for own shares are calculated
Description of the calculation method and which choices have been made here
Disclosure of segregated assets that a bank manages in its own name on behalf of another
Explanation of equity ratios
Capitalised acquisition costs
Accumulated amortisation and impairments of capitalised acquisition costs
Accumulated revaluations of capitalised acquisition costs
Additions of capitalised acquisition costs
Additions through acquisitions of capitalised acquisition costs
Amortisation of capitalised acquisition costs
Cost price of capitalised acquisition costs
Disclosure of capitalised acquisition costs
Disposals of capitalised acquisition costs
Amortisation on disposals of capitalised acquisition costs
Divestitures of capitalised acquisition costs
Exchange differences on capitalised acquisition costs
Impairments of capitalised acquisition costs
Reversal of impairments of capitalised acquisition costs
Capitalised acquisition costs regarding indemnity insurance
Capitalised acquisition costs regarding life insurance
Capitalised acquisition costs regarding life insurance
Movement during the period of capitalised acquisition costs
Other movements of capitalised acquisition costs
Policy of capitalised acquisition costs
Revaluations of capitalised acquisition costs
Disclosure of capitalised discounts and capitalised negative redemption payments
Car and transport costs
Carried interest paid by the investment entity to the administrator of the investment entity
Disclosure of cash and cash equivalents and the cash flow from operating, investing and financing activities attributable to third parties
Cash and cash equivalents (cash flow)
Indication if cash and cash equivalents are held for exploitation, held for direct use relating to the objective or held as an investment
Description of cash and cash equivalents of which the legal entity does not have legal ownership
Cash equivalents deviate from definition
Cash flows from (used in) financing activities
Cash flows from (used in) financing activities of business activities that are not continued sustainably
Description of the method and key assumptions on which the cash flow forecasts are based, if the recoverable value is based on cash flow forecasts
Cash flows from (used in) operations
Cash flows from (used in) investing activities
Cash flows from (used in) investing activities of business activities that are not continued sustainably
Cash flow from (used in) investment activities
Cash flows from (used in) operating activities
Cash flows from (used in) operating activities before tax
Cash flows from (used in) operating activities of business activities that are not continued sustainably
Cash flow from (used in) pension activities
Disclosure of cash flow statement
Description of the exemption to prepare the cash flow statement
Policy of cash flow statement
Catastrophe provision
Disclosure of catastrophe provision
Policy of catastrophe provision
Description of the cause if the insurer does not meet the Minimum Capital Requirement or significantly does not meet the Solvency Capital Requirement
Contributions of central governments
Disclosure of contributions of central governments
Central government contributions minus the amount relating to the workplace function (university with university medical center)
Policy of contributions of central governments
Central government contributions relating to the workplace function (university with university medical center)
Disclosure of the central government contributions relating to the workplace function (university with university medical center)
Central government contributions relating to the workplace function and medical faculty of UMC's
Disclosure of information on funding parameters that are important for the granting of the government grant from the Ministry of Education, Culture and Science over the reporting year
Policy of the central government contributions relating to the workplace function and medical faculty of UMC's
Policy of the central government contributions relating to the workplace function (university with university medical center)
Related expenditures
Description of the change in accounting estimates
Description of the change in accounting estimates on the current period
Description of disclosure if the quantitative effect of a change in accounting estimates for the reporting period is impracticable
Description of the indication of the effect of the estimate change on future periods
Description of the inability to determine an indication of the effect of the estimate change on future periods
Notes to the types and quantitative effects of changes in accounting estimates if of importance in the reporting period or subsequent periods
Description of the numerical influence of a system change on one or more subsequent financial years
Description of the effect of the change in accounting policies on individual items
Description of the effect of changes in accounting policies on reserves and funds and results
Description of the method of processing the effects of the change in accounting policies
Description of the significance of the change in accounting policy if it is not practically possible to quantify the effect
Description of the application of the transitional provision regarding the change in accounting policy from current value to historical cost price
Change due to changes
Other change in other technical provisions for own account
Disclosure of other change in other technical provisions for own account
Policy of other change in other technical provisions for own account
Change other technical provisions
Change in provision for pension obligations on behalf of participants
Disclosure of change in provision for pension obligations on behalf of participants
Policy of change in provision for pension obligations on behalf of participants
Change in provision for pension obligations on behalf of pension fund
Disclosure of change in provision for pension obligations on behalf of pension fund
Change in provision pension obligations on behalf of pension fund due to indexation and other mark-ups
Change in provision pension obligations on behalf of pension fund due to interest added
Movement in provision for pension liabilities at the risk of the pension fund due to changes in market interest
Other changes in provision pension obligations on behalf of pension fund
Change in provision pension obligations on behalf of pension fund due to pension accrual
Policy of change in provision for pension obligations on behalf of pension fund
Change in provision pension obligations on behalf of pension fund due to transfers of rights
Change in provision pension obligations on behalf of pension fund due to withdrawals of pension benefits and pension administration expenses
Change in reinsurance part of technical provision
Change in reinsurance part of technical provisions
Disclosure of change in reinsurance part of technical provisions
Policy of change in reinsurance part of technical provisions
Change in value of agricultural stocks
Disclosure of change in value of agricultural stocks
Policy of change in value of agricultural stocks
Changes in construction contracts
Disclosure of changes in construction contracts
Policy of changes in construction contracts
Disclosure of changes in the grouping of balance sheet items or income expenses statement items
Changes in borrowings
Description of changes in the scope of the report, data presentation and data collection methods
Description of the reason for changes in the choice or method of calculating key figures
Description of the reason for changes in the choice or method of calculation of key ratios
Changes reserve from value adjustments
Description of changes in (statutory) goals
Disclosure of changes made during the financial year in the terms of the rights granted by the company during the financial year
Changes in value of financial assets
Disclosure of changes in value of financial assets
Policy of changes in the value of financial assets
Changes in the fair value of real estate investments
Disclosure of changes in the fair value of real estate investments
Policy of changes in the fair value of real estate investments
Changes in working capital
Description of the characteristics of the implementing arrangement or similar financing arrangements
Description of the extent to which the influence of taxes has been taken into account when valuing agricultural inventories at current value
Description of the nature and extent of the business activities
Commercial and social real estate in exploitation
Disclosure of commercial and social real estate in exploitation
Policy of commercial and social real estate in exploitation
Commissions and profit sharing received from reinsurers (cashflow)
Paid commissions
Commissions received
Communication expenses
Description of the comparison between the total return on investments with the appropriate benchmarks and z-scores
Description of the competencematrix
Description of complaints settlements
Description of the compliance to the Code Pension funds
Disclosure of the composition of assets according to the standards of the investment policy
Disclosure of the composition of assets 85 percent or more invested according to the standards of the investment policy
Composition board and other organs premium pension institutions
Disclosure of composition of cash and cash equivalents
Description of the composition of the available solvency capital
Disclosure of compound financial instruments
Disclosure of compound transactions and other transactions without transfer of cash and cash equivalents
Disclosure of adjustments of recycle items
Income and expenses recognized directly in the legal entity's equity as part of the group equity
Disclosure of income and expenses recognized directly in the legal entity's equity as part of the group equity
Other income and expenses within other comprehensive income, resulting in changes in equity of legal entity as part of group entity
Disclosure of other income and expenses within other comprehensive income, resulting in changes in equity of legal entity as part of group entity
Disclosure of realised revaluation charged to equity
Description of concentration of insurance risks in the portfolio
Concentration risk description
The conditional purchase price of the acquisition
Description of the conditional purchase price of the acquisition
Description of conditional financial obligations relating to development funds
Description of Disclosure of Each Contingent Income or Expense
Description of the conditions for certification and the possibility of expulsion
Description of conditions of sale and purchase, and repayment of investments in participating interests
Description of the consequences if the insurer does not meet the Minimum Capital Requirement or does not significantly comply with the Solvency Capital Requirement
Description of the changes in consolidated interests
Disclosure of proportional consolidation
Accumulated project revenues of construction contracts
Accumulated project revenues of construction contracts
Provision of information on the total of the capitalized costs of obtaining an agreement
Provision of information on the total of the capitalized costs of obtaining an agreement
Construction contracts
Construction contracts
Construction contracts (assets)
Disclosure of construction contracts (assets)
Construction contracts (assets)
Capitalised expenses for not yet provided services of construction contracts
Capitalised expenses for not yet provided services of construction contracts
Income from construction contracts classified as income in the income statement
Disclosure of construction contracts
Construction contracts (liabilities)
Disclosure of construction contracts (liabilities)
Policy of construction contracts (liabilities)
Construction contracts (liabilities)
Method used for determining the extent of services provided during execution of construction contracts
Method used for determining the extent of services provided during execution of construction contracts
Method used to account for project income in the profit and loss account
Method used to account for project income in the profit and loss account
Description of construction contracts of which the legal entity does not have legal ownership
Description of construction contracts of which the legal entity does not have legal ownership
Policy of construction contracts
Advances received for construction contracts
Advances received for construction contracts
Description of the project of construction contracts
Amount withheld by clients of construction contracts
Amount withheld by clients of construction contracts
Content pension regulations, products and services of PPI, together with categories stakeholders
Description of the size and duration of obligations to purchase or sell stocks of special significance
Continuity reserve
Additions to continuity reserve
Disclosure of continuity reserve
Description of the minimum required balance of the continuity reserve and underlying assumptions
Policy of continuity reserve
Withdrawals from continuity reserve
Description of the main risks and uncertainties
Disclosure of the continuity section
Disclosure of contribution risks riskparagraph to required solvency
Contributions of participants
Disclosure of contributions of participants
Policy of contributions of participants
Contributions received from central cash
Disclosure of contributions received from central cash
Policy of contributions received from central cash
Description of how to deal with any gaps in knowledge and skills
Description of the core business
Available core capital
Available core capital ratio
Disclosure of core capital
Minimum required core capital
Minimum required core capital ratio
Description of the corporate governance practices of which the firm voluntarily comply with
Corporate social responsibility information
Description of the corrective actions taken if the insurer does not meet the Minimum Capital Requirement or does not significantly comply with the Solvency Capital Requirement
Disclosure of the cost allocation to activities
Policy of the cost allocation to activities
Cost of sales not purchased from members
Disclosure of cost of sales not purchased from members
Policy of cost of sales not purchased from members
Costs price from product/service delivery
Costs for custody of the assets of the investment entity
Costs directly charged against capital
Description of which costs are included if the insurance company deducts costs in whole or in part from the provision or capitalizes and writes off
Costs of investments
Disclosure of costs of investments
Policy of costs of investments
Cost of joint campaigns
Disclosure of cost of joint campaigns
Policy of cost of joint campaigns
Costs of obtaining government subsidies
Disclosure of costs of obtaining governments grants
Policy of costs of obtaining governments grants
Costs of outsourcing and subcontracting
Disclosure of costs of outsourcing and subcontracting
Policy of costs of outsourcing and subcontracting
Disclosure of the costs of the own organisation
Costs of outsourced work
Costs of outsourced work relating to the administration of the investment entity or custody of the assets of the investment entity
Disclosure of costs of outsourced work relating to the administration of the investment entity or custody of the assets of the investment entity
Policy of costs of outsourced work relating to the administration of the investment entity or custody of the assets of the investment entity
Costs outsourced work custody of investment entity
Disclosure of costs of outsourced work
Policy of costs of outsourced work
Costs of own fundraising
Disclosure of costs of direct fundraising
Policy of costs of direct fundraising
Costs
Costs of raw materials and consumables not purchased from members
Disclosure of costs of raw materials and consumables not purchased from members
Policy of costs of raw materials and consumables not purchased from members
Costs settled with vvp own account
Cost of third-party campaigns
Disclosure of cost of third-party campaigns
Policy of cost of third-party campaigns
Description of the counterparties of the derivatives transactions
Country counterparties description
Description of the policy relating to the coverage ratio
Creditors
Disclosure of creditors
Policy of creditors
Description of the criteria that apply to determine when the development phase for real estate is completed
Cumulative unprocessed share in the loss of participating interests
Disclosure of cumulative unprocessed share in the loss of participating interests
Currency differences on loans as far as they can be considered as a correction of the interest charges due
Currency of securities description
Current expenses factor
Current expenses factor of the class of shares
Disclosure of current expenses factor of classes of shares
Disclosure of current expenses factor
Current expenses factor of the subfund
Disclosure of current expenses factor of subfunds
Description of the basis upon which the current value is determined, if the recoverable value is based on the current value
Custodian fees
Disclosure of custodian fees
Policy of custodian fees
DBCs and DBC-healthcare products in progress (assets)
Advances received for DBCs and DBC-healthcare products in progress
Disclosure of work in progress relating to DBC's / DBC-healthcare products
Gross DBCs and DBC-healthcare products in progress
DBCs and DBC-healthcare products in progress (liabilities)
Net DBCs and DBC-healthcare products in progress
Policy of work in progress relating to DBC's / DBC-healthcare products
Provision for DBCs and DBC-healthcare products in progress
Damage expenses
Disclosure of damage outflow overview
Damages and benefits paid
Damages and benefits paid
Damages and benefits paid
Damages and benefits received from reinsurers
Debt-claims dividend interest
Decrease in value of deferred tax assets
Disclosure of decrease in value of deferred tax assets
Policy of decrease in value of deferred tax assets
Deducted management fees and other fees
Disclosure of deducted management fees and other fees
Policy of deducted management fees and other fees
Deferred acquisition costs (classified as operating activities)
Deferred income tax expense
Deferred tax assets
Current deferred tax assets
Disclosure of current deferred tax assets
Disclosure of deferred tax assets
Non-current deferred tax assets
Disclosure of non-current deferred tax assets
Policy of deferred tax assets
Disclosure of deferred tax assets or liabilities at discounted value
Disclosure of the basis of deferred taxes relating to the investments
Policy of deferred income tax expenses related to the investments
Deferred tax liabilities
Disclosure of deferred tax liabilities
Policy of deferred tax liabilities
Definition of the key figures that cannot be derived directly from the financial statements
Definition of the key ratios that cannot be derived directly from the financial statements
Acquisition costs to be amortized
Interest rate discount to be written off
Depreciation of capitalized acquisition costs for the financial year
Depreciation and amortisation
Disclosure of depreciation, amortisation and interest expenses
Basis for write-downs and write-offs on loans
Depreciation position at the end of the previous financial year
Depreciation of interest rate discounts granted in the financial year
Depreciation of operating assets
Underlying nominal value of derivatives
Positive fair value of derivatives
Designated fund
Additions to the designated fund
Description of the amount and specific purpose of the designated funds, the reason for this limitation and any other conditions imposed by third parties
Movement of the designated fund during the period
Designated fund (private)
Disclosure of designated fund (private)
Policy of designated fund (private)
Designated fund (public)
Disclosure of designated fund (public)
Policy of designated fund (public)
Withdrawals from the designated fund
Designated funds
Additions to designated funds
Disclosure of designated funds
Policy of designated funds
Withdrawals from designated funds
Designated reserve
Additions to the designated reserve
Description of the amount and the specific purpose of the designated reserves, as well as the fact that the management has made this limitation
Movement of the designated reserve during the period
Designated reserve (private)
Disclosure of designated reserve (private)
Policy of designated reserve (private)
Designated reserve (public)
Disclosure of designated reserve (public)
Policy of designated reserve (public)
Withdrawals from the designated reserve
Designated reserves
Additions to designated reserves
Disclosure of designated reserves
Other designated reserves
Disclosure of other designated reserves
Policy of other designated reserves
Policy of designated reserves
Withdrawals from designated reserves
Description of the desired results and the intended improvement of the situation of the target group or of the social goal
Description of the extent to which indirect costs have been taken into account when determining the manufacturing price
Disclosure of the determination of solvency by board premium pension institutions
Description of the substantiation of the determination that a supervisory director does or does not meet the requirements of independence
Description of the development of the market value
Description of the development of the policy value
Description of the developments in matters for which expectations were stated in the previous management report
Description of the developments as a result of internal and external quality management
Description of the developments with or in relation to related parties
Information concerning developments with respect to investments and returns
Disclosure of differences between the movement of balance sheet items according to the cash flow statement compared to difference between the beginning and ending balances
Disclosure of differences between the cash flow statement and the movement schedules of assets and equity and liabilities
Disclosure of differences between the cash flow statement and the movement schedules of assets and reserves and funds and liabilities
Disclosure of differences in the reserves and funds and the result between the separate and consolidated financial statements
Description of the nature and extent of gains and/or losses due to dilution
Description of the method of processing of gains and/or losses due to dilution
Description of direct and indirect economical effects with respect to financial transactions between the organisation and its stakeholders
Direct investment income received
Direct investment properties on behalf of participants
Disclosure of direct investment properties on behalf of participants
Policy of direct investment properties on behalf of participants
Direct investment properties on behalf of pension fund
Disclosure of direct investment properties on behalf of pension fund
Policy of direct investment properties on behalf of pension fund
Direct investment results
Disclosure of direct investment results
Direct investment results on behalf of participants
Disclosure of direct investment results on behalf of participants
Policy of direct investments results on behalf of participants
Direct investment results on behalf of pension fund
Disclosure of direct investment results on behalf of pension fund
Policy of direct investment results on behalf of pension fund
Policy of direct investment results
Direct operational expenses (including repairs and maintenance) of investment properties that did not generate rental income during the reporting period
Disclosure of direct operational expenses (including repairs and maintenance) of investment properties that did not generate rental income during the reporting period
Direct operational expenses (including repairs and maintenance) of investment properties that generated rental income during the reporting period
Disclosure of direct operational expenses (including repairs and maintenance) of investment properties that generated rental income during the reporting period
Description of the direction to the pension provider given during the period
Book value of the assets of a business activity that does not continue for a long time for which a binding agreement has been entered into
Book values of the total of the assets to be disposed of or liquidated
Book value of the debt capital of a business activity that is not continued for a long time for which a binding agreement has been entered into
Book values of the total of the debt capital items that are disposed of or liquidated
Description of the consequences of changes to the plan to discontinue operations
Description of the discontinued business activities that are not continued sustainably
Disclosure of discontinued business activities that are not continued sustainably
Description of the time or time period when the discontinuation of operations will be finalised
Description of the nature of the initial event of business activities that are not continued sustainablys
Net proceeds of sale of business activities that are not continued sustainably
Description of the segment of business activities that are not continued sustainably
Description of the time of the initial event of business activities that are not continued sustainably
Description of the extent to which the discount rate used differs from the policy value compared to the market value
Description of the discount rate for determining the market value
Description of the net interest rate applied at discounting of the liabilities and receivables measured at discounted value
Description of the discount rate for determining the policy value
Description of the differences compared to DNB reports due to discounts on pension obligations
Disclosure of discounts on pension obligations
Description of the impact of discounts on pension obligations
Description of the method of determining the discounts on pension obligations
Description of the process followed, the reasoning of the supervisory board about the strategy drawn up by the management board and the follow-up thereof
Disposals, redemptions and divestitures (classified as investing activities)
Distributions of share certificates
Description of the applied diversity criteria and the reason for choosing them
Description of the specific, quantified, measurable goals for the relevant diversity aspects
Description of the plan to meet the diversity objectives
Dividend and rental income
Disclosure of dividend and rental income
Policy of dividend and rental income
Dividend expense
Dividend income
Disclosure of dividend income
Dividend payable to holders of preferred shares
Disclosure of dividend payable to holders of preferred shares
Proposed amount of dividend payments to holders of equity instruments (classified as equity)
Disclosure of proposed amount of dividend payments to holders of equity instruments (classified as equity)
Policy of proposed amount of dividend payments to holders of equity instruments (classified as equity)
Proposed amount of dividend payments to holders of equity instruments
Disclosure of proposed amount of dividend payments to holders of equity instruments
Policy of proposed amount of dividend payments to holders of equity instruments
Dividends paid (from financing activities)
Dividends paid (from operating activities)
Dividends paid to holders of minority interests (from financing activities)
Dividends paid to holders of minority interests (from operating activities)
Dividends paid to shareholders of the company (from financing activities)
Dividends paid to shareholders of the company (from operating activities)
Dividends received (from financing activities)
Dividends received (from investing activities)
Dividends received (from operating activities)
Units in which the figures in the financial statements are expressed
Financial statement contains financial information of an individual legal entity or a group of companies
Donor contributions
Disclosure of donor contributions
Policy of donor contributions
Description of the duration of fixed income securities
Description of the policy relating to duration matching
Disclosure of declared or proposed dividend per share during the financial year
EBITA
EBITDA
Description of the applied option to present the (agreed) early repayment as short-term debt
Early redemption costs (one-time)
Disclosure of early retirement and other non-activity schemes
Basic earnings per share
Component of net result used as base for basic earnings per share
Description of conditions of financial instruments that result in dilution of earnings per share
Diluted earnings per share
Component of net result used as base for diluted earnings per share
Disclosure of earnings per share
Policy of earnings per share
Disclosure of the reconciliation of the components of net results used as base for the earnings per share
Description of education performance
Description of educational and education programmatic affairs
Effect of exchange rate changes on cash and cash equivalents
Description of the impact of the main events on the semi-annual accounts
Description of the effect if specific parameters for the calculation of insurance technical risk modules have been imposed on the insurer by the Dutch Central Bank
Description of the efforts made to improve the diversity in the composition of governance bodies
Emission costs
Expenses of employee benefits excluding external employees
Other expenses of employee benefits
Disclosure of other expenses of employee benefits
Policy of other expenses of employee benefits
Date of resignation
Description of environmental policies and objectives with respect to different environmental aspects
Equalisation account
Disclosure of equalisation account
Policy of equalisation account
Equipment and furnishing expenses
Disclosure of equipment and furnishing expenses
Policy of equipment and furnishing expenses
Additions to equity
Additions to equity charged against the income statement
Other additions to equity
Additions through revaluation reserve
Other equity and liabilities
Disclosure of other equity and liabilities
Policy of other equity and liabilities
Movement in equity as a result of other movements in assets and liabilities
Description of the calculation method of other coverage ratios of equity
Description of the calculation method of the nominal coverage ratio of equity
Disclosure of continuity with impact on equity
Description of other coverage ratios of equity
Direct equity movement as a result of financial instruments
Description of the extent of compliance with (minimal) required equity
Disclosure of important subsequent events with an impact on equity
Movement in equity as a result of income from investments
Movement in equity as a result of other income
Movement in equity as a result of an increase or decrease in equity of in the managed capital
Movement in equity as a result of surplus or shortfall in value of investments
Amount of the transfer between equity and liabilities
Description of the transfer between equity and liabilities
Description of the timestamp for transfers between equity and liabilities
Minimal required equity
Nominal coverage ratio of equity
Required equity by Pensions Act
Reversal of additions to equity through revaluation reserve
Revisions of decision for profit sharing of equity
Disclosure of special provisions in the articles of association relating to equity
Movement in equity as a result of taxes
Withdrawals from equity
Other withdrawals from equity
Disclosure of estimates
Description of the way in which the evaluation of the alternative measures taken with regard to the absence of the internal audit service took place
Amount of exceptional item
Line item in the income statement in which the exceptional item is processed
Description of how a special item has been processed
Disclosure of exceptional items in the cash flow statement
Disclosure of exceptional items
Policy of exceptional items
Explanation if the signal value of excessive public equity, as used by the Education Inspectorate, is exceeded
Exchange rate differences for foreign currencies
Exchange rate differences for foreign currencies
Exchange differences of foreign participating interests
Disclosure of exchange differences of foreign participating interests
Description of the succession planning, selection, appointment and evaluation policy
Description of the situation where the exercise of authority of certain bodies of the pension fund is subject to approval of the supervisor during the period
Exercise prices of the rights granted by the company during the financial year
Description of the expected developments
Description of expected developments of non-listed organisations in which the investment entity has a controlling interest
Description of the expected income
Description of the expected time of receipt of net sales of assets for which the legal entity has entered into a binding agreement of an unsustainable business activity
Description of expected time of receipt of net sales proceeds of debt for which the legal entity has entered into a binding agreement of a business that will not be continued on a sustainable basis
Expenditure relating to the student financial support fund
Expense claims of and payments to managing directors
Disclosure of expense claims of and payments to managing directors (higher education educational institution)
Other expense claims of and payments to managing directors
Actual expenses
Expenses of borrowing of financial instruments
Disclosure of expenses of direct and indirect investments in other investment entities
Expenses of direct investments in other investment entities
Expenses of business activities that are not continued sustainably
Expenses of Education and Research (O&O) of satellite organisations of the medical cluster
Expenses for fees of independent medical specialists
Disclosure of expenses for fees of independent medical specialists
Policy of expenses for fees of independent medical specialists
Expenses of indirect investments in other investment entities
Expenses from non-commercial activities
Disclosure of expenses from non-commercial activities
Policy of expenses from non-commercial activities
Other expenses exceeding ten percent of total expenses
Disclosure of other expenses exceeding ten percent of total expenses
Policy of other expenses exceeding ten percent of total expenses
Paid other expenses
Expenses according to the prospectus
Disclosure of expenses according to the prospectus and actual expenses
Disclosure of expenses recognised at prices significantly different from market prices
Expenses and reimbursements for borrowing and lending of financial instruments
Disclosure of expenses and reimbursements for borrowing and lending of financial instruments
Policy of expenses and reimbursements for borrowing and lending of financial instruments
Expenses spent on objectives
Disclosure of expenses spent on objectives
Own contribution cost price from product/service delivery
Policy of expenses spent on objectives
Expiration capital
Expiration capital risk
Disclosure of expiration capital
Policy of expiration capital
Expired subsidy liabilities
Description of the expiry dates of losses eligible for forward loss compensation
Operating subsidies
Exploitation subsidies for compensation of costs deducted from costs
Exploitation subsidies recorded as operating income
Description of the affordability exit
Description of turn availability
Description of the extent in which is invested in the sponsor
Description of the exit management
Description of the size of the unrealized revaluation regarding the change in accounting policy from current value to historical cost price
Description of the size of the compensation received under the NOW scheme
Description of the size of the subsidies and other forms of government support recognized in the financial statements during the reporting year
Description of the extent of member liability
Description of the exit quality
Description of the extent to which benefits are recurring once or annually
Extent transaction costs of reissued price or purchased price
Disclosure of the item in the profit and loss account in which the surcharges and discounts for transaction costs included in the reissue price or purchase price of treasury shares are recognized
Description of external developments that have a potential impact on the social aspects of enterprise
Expenses of external employees
Disclosure of expenses of external employees
Policy of expenses of external employees
Extraordinary income and expenses
Disclosure of extraordinary income and expenses
Policy of extraordinary income and expenses
Extraordinary result (from operating activities)
Description of the facilitation of employee participation for the year 2021 to 2024
Disclosure of fair value information when the report is prepared on historical cost basis
Favourable difference between the received amount and the principal amount of the loan
Description of the feasibility test
Fees to cover the legal budget for acceptable costs
Current finance lease liabilities
Disclosure of current finance lease liabilities
Policy of current finance lease liabilities
Non-current finance lease liabilities
Disclosure of non-current finance lease liabilities
Policy of non-current finance lease liabilities
Policy of finance lease liabilities
Conditional minimal lease payments of finance leases recognised as expense
Conditional minimal lease payments of finance leases recognised as income
Accumulated provision for uncollectability deducted from the discounted value of the minimal lease payments of finance leases
Discountend value of future minimum lease payments of in finance leases
Discountend value of future minimum lease payments of in finance leases of more than five years
Discountend value of future minimum lease payments of in finance leases with terms of more than one year and less than five years
Discountend value of future minimum lease payments of in finance leases with a term of less than one year
Expected minimum future sublease receipts to be received on finance leases for non-cancellable subleases
Gross investment in finance leases
Gross investment in finance leases with terms of more than one year and less than five years
Gross investment in finance leases with a term of less than one year
Gross investment in finance leases with terms of more than five years
Important conditions of financial leases
Minimal lease payments of finance leases
Minimal lease payments of finance leases with a maturity exceeding five years
Minimal lease payments of finance leases with a maturity exceeding one year and within five years
Minimal lease payments of finance leases with a maturity within one year
Policy of finance leases
Residual value of lease objects of finance leases
Unearned interest income of finance leases
Additions of financial assets through acquisitions
Cost price of financial assets
Description of financial fixed assets that are expected to be deductible or due and payable within 12 months of the balance sheet date
Divestitures of financial assets
Dividend declared from participating interests
Movement as a result of changes in exchange rates
Disclosure of fair value of financial assets
Description of the impairment of financial assets
Description of reversal of the impairment of financial assets
Indication if financial assets are held for exploitation, held for direct use relating to the objective or held as an investment
Description of financial assets of which the legal entity does not have legal ownership
Other financial assets
Disclosure of other financial assets
Policy of other financial assets
Disclosure of financial assets recognised at prices significantly different from market prices
Result of participating interests
Financial expenses
Disclosure of financial expenses
Policy of financial expenses
Description of the financial impact of a exceptional item if it has been incorporated into several other items in the profit and loss account
Financial income
Disclosure of financial income
Financial income and expenses
Disclosure of financial income and expenses
Policy of financial income and expenses
Policy of financial income
Financial instruments
Financial instruments allowed to be listed on a regulated market
Description of income and expense from changes in fair value of financial assets at fair value, other than held for trading, recognized in profit or loss or directly in equity until disposal of the asset
Financial instruments (assets)
Average book value during the year of financial assets and financial liabilities included in the balance sheet
Average fair value during the year of all financial assets and all financial liabilities
Average principal of the average nominal value of the underlying primary instrument
Average principal of the average nominal value of the underlying primary instrument or other comparable amount during the year of off-balance financial assets and financial liabilities
Disclosure of the book value of financial instruments
Disclosure of financial instruments when book value is higher than fair value
Description of the borrowed and lent financial instruments
Description of the business purposes for the use of financial instruments
Change in the fair value of financial assets and financial liabilities recognized as income or expenses in the reporting period
Description of the important contractual conditions of a financial instrument
Deferred or unrecognized income or expenses of hedging instruments other than income or expenses related to hedging of expected future transactions
Description of a financial instrument
Financial instruments (equity)
Description of the amount of a financial instrument
Description of the extent to which financial instruments are used
Disclosure of fair value of financial instruments
Policy of fair value of financial instruments
The direct change of gain or loss of cash flow hedge in equity
The transfer from equity and included in the first determination of the acquisition price or other book value of the asset or liability in a hedged expected transaction
The transfer from equity is removed to the profit and loss account
Description of the circumstances under which cash flows and / or liabilities may arise
The cumulative fair value change of hedge instruments
The cumulative fair value change of the effective part of the hedge
The cumulative fair value change of the ineffective part of the hedge
The cumulative fair value change of the ineffective part of the hedge recorded through income statement
Disclosure of hedge accounting of financial instruments
Description of the extent of the significant liquidity risk
Description of the financial instruments designated as hedge instrument for the hedging transaction
The fair value of the financial instruments designated as hedge instrument for the hedging transaction
Description of the goals and policies regarding financial risk management
Description of the hedging strategy
Description of hedging of expected transactions is expected to be included in income statement
Description of important anticipated transactions previously used for hedge accounting
Description of the moment at which cash flows and / or liabilities can occur
Description of the nature of the risks to be covered
Description of the nature of the risks to be hedged
Description of the nature of the significant liquidity risk
Description of approximately how many months or years of expected future sales are hedged
Description of approximately the percentage of sales in those future months or years
Description of hedging of expected transactions in which periods the expected transactions are expected to take place
Disclosure of the ineffective part of the hedge
Disclosure of the impact of hedge instruments on interest-, cashflow-, and liquidity risks
Disclosure of interest income and expenses of financial instruments
Description of the agreed percentage or amount of interest, dividend or other periodic payments on principal and the timing of payment of issued financial instrument
Description of amounts and timings of expected future receipts or payments of principal amount of issued financial instrument
Description of any condition of an instrument or any related provisions that lead to significant change of any of the provisions of the issued financial instrument
Description of the currency in which receipts or payments are made of issued financial instrument
Exercise date of issued financial instrument
Description of the exercise price or bandwidth of possible exercise prices of issued financial instrument
Expiration date of issued financial instrument
Description of instruments exchanged of issued financial instrument
Nominal amount of issued derivative financial instrument
Description of obtained securities for issued financial instruments
Description of the options for conversion of exchange of issued financial instruments
Description of the options for early settlement of issued financial instruments
Principal amount of issued derivative financial instrument
Repayment date of issued financial instrument
The amount of issued derivative financial instrument that is equivalent to the principal amount or nominal amount
Financial instruments that would be accounted for as liabilities on the basis of economic reality, but recognized as equity based on the legal form
Disclosure of financial instruments that would be accounted for as liabilities on the basis of economic reality, but recognized as equity based on the legal form
Policy of financial instruments that would be accounted for as liabilities on the basis of economic reality, but recognized as equity based on the legal form
Financial instruments (liabilities)
Financial instruments listed on a regulated market
Description of the measures taken to reduce the risks associated with the use of financial instruments
Description of the methods and significant assumptions used in the estimation of the fair value of financial assets and financial obligations
Description of the nature of a financial instrument
Description of the nature, amount and important contractual conditions of a financial instrument
Financial instruments not allowed to be listed or are not traded on a regulated market
Description of the agreed percentage or amount of interest, dividend or other periodic payments on principal and the timing of payment of acquired financial instrument
Description of amounts and timings of expected future receipts or payments of principal amount of obtained financial instrument
Description of any condition of an instrument or any related provisions that lead to significant change of any of the provisions of the obtained financial instrument
Description of the currency in which receipts or payments are made of obtained financial instrument
Exercise date of acquired financial instrument
Description of the exercise price or bandwidth of possible exercise prices of obtained financial instrument
Expiration date of obtained financial instrument
Description of instruments exchanged of obtained financial instrument
Nominal amount of derived derivative financial instrument
Description of the options for conversion of exchange of obtained financial instruments
Description of the options for early settlement of obtained financial instruments
Principal amount of derived derivative financial instrument
Repayment date of obtained financial instrument
Description of the sureties obtained relating to the borrowed and lent financial instruments
The amount of derived derivative financial instrument similar to the principal amount or nominal amount
Financial instruments that are not traded on a regulated market or other market in financial instruments
Policy of financial instruments
Description of the securities of financial instruments provided by the legal entity
Disclosure of the repricing or repayment dates and effective interest rates of financial assets and liabilities
Description of the risk associated with the use of financial instruments
Disclosure of interest risks
Disclosure of securitisation and repurchase agreements of financial instruments
Financial instruments traded on a regulated market or another market for financial instruments
Type of financial instrument
Policy of a type of financial instrument
Description of purchases and sales of financial assets where standard market conventions apply, are recognized on the trade date or on the settlement date
Disclosure of non-current financial liabilities with the book value higher than fair value
Description of the financial position and the developments in the financial position during the period
Description of the impact on comparative figures when deviating from an annual reporting period
Description of the reason for deviating from an annual reporting period
Reporting period different than annual (Y/N)
Date of preparation of the financial statements
Financing deficit surplus
Financing deficit (surplus) to be settled in rates
Corrections from previous years of the financing deficit (surplus) to be settled in rates
Disclosure of financing deficit/surplus to be settled in rates
Financing difference during the period of the financing deficit (surplus) to be settled in rates
Debts due to financing surplus
Receivables from financing deficit
Movement of financing deficit (surplus) to be settled in rates
Payments (receipts) of financing deficit (surplus) to be settled in rates
Policy of financing deficit/surplus to be settled in rates
Stage of adoption of financing deficit/surplus to be settled in rates
Description of fines and administrative penalties imposed during the period
Disclosure of the fiscal status of the investment entity
Food and hospitality expenses
Disclosure of food and hospitality expenses
Policy of food and hospitality expenses
Foreign currency exchange rate results
Disclosure of foreign currency exchange rate results
Policy of conversion and recognition of exchange rate differences in respect of goodwill and fair value adjustment for the acquisition of a foreign business
Policy of the method of conversion and the processing of exchange rate differences related to business activities abroad for the balance sheet
Policy of principles for the conversion and recognition of exchange rate differences in respect of goodwill and the fair value adjustment for the acquisition of a foreign business activity for the balance sheet
Policy of the conversion and recognition of exchange differences in respect of goodwill and the fair value adjustment for the acquisition of a foreign business for the profit and loss account
Policy of foreign currency translation and the processing of foreign currency translation differences with regard to business activities abroad
Policy of the method of conversion and the processing of exchange rate differences relating to business activities abroad for the profit and loss account
Basis of conversion and processing of exchange rate differences relating to foreign currency transactions for the balance sheet
Description of the reason for changing the functional currency
Description of the reason for changing the presentation currency
Description of the reason why the presentation currency is different from the functional currency
Description of the reason why the presentation currency is different from the local currency
Description of closing rates of the presentation currency compared to the functional currency in a situation of hyperinflation
Policy of translation for hyperinflation in business operations abroad
Description of the effect of changes in exchange rates after balance sheet date on monetary items in foreign currencies or on the financial statement
Policy of foreign currency translation and the processing of foreign currency translation differences in foreign currency transactions
Description of the influence on capital and result if group part is included in the consolidation in accordance with the law of the foreign legal entity which is also the head of the group
Foreword by the board of directors or the executive board
Description of the form in which collateral is provided for the total of the debts
Foundation capital
Foundation capital and reserves
Additions to foundation capital and reserves
Direct movement in foundation capital and reserves as a result of a change in accounting policies
Direct movement in foundation capital and reserves as a result of exchange differences
Direct movement in foundation capital and reserves as a result of impairments
Direct movement in foundation capital and reserves as a result of the reversal of impairments
Direct movement in foundation capital and reserves as a result of prior period errors
Disclosure of foundation capital and reserves
Movement of foundation capital and reserves
Other movements of foundation capital and reserves
Policy of foundation capital and reserves
Release from foundation capital and reserves
Transfers of foundation capital and reserves
Withdrawals of foundation capital and reserves
Disclosure of foundation capital
Policy of foundation capital
Description of which part of the equity is freely disposable and which part has been recorded in any way
Disclosure of the frequency of valuation of assets which are accepted on a regulated market or other market for financial instruments
Description of the functional currency
Description of the funding policy
Fundraising expenses
Disclosure of Fundraising expenses
Fundraising expenses percentage
Policy of Fundraising expenses
Funds
Disclosure of funds
Policy of funds
Description of the further classification per asset category as stated in the financial statements
Future profit margins of the acquired portfolio
Disclosure of future profit margins of the acquired portfolio
Policy of future profit margins of the acquired portfolio
Amount of the shortfall if the insurer does not meet the Minimum Capital Requirement or significantly does not meet the Solvency Capital Requirement
Additions to the general banking risks reserve
Movement of the general banking risks reserve
Release of the general banking risks reserve
General expenses
Disclosure of general expenses
Policy of general expenses
General and other reserves
Disclosure of general and other reserves
Policy of general and other reserves
General reserve
Disclosure of general reserve
Policy of general reserve
Description of the effect of not applying going concern basis on reserves and funds and results
Description of the facts and circumstances that led to not being a going concern
Description of the liquidation plan when not a going concern
Description of the methods and significant assumptions used for the valuation on liquidation basis and related significant uncertainties when not a going concern
Description of the nature and amount of significant positive and negative changes in value when not a going concern
Description of the nature and amount of income and expenses recorded on the balance sheet until the date of settlement when not a going concern
Accumulated amortization and impairment of goodwill
Additions to goodwill
Adjustments in goodwill due to later identified assets and liabilities and associated changes in value
Amortisation of goodwill
Amortisation period of goodwill used
Gross value of goodwill
Impairment of goodwill
Description of the line item in the income statement where the amortisation of positive goodwill is justified
Movement of goodwill during the period
Other changes in book value of goodwill
Description of the depreciation method that is applied if non-linearly depreciated and the reason why this method is more appropriate.
Reason and factors that played a significant part in determining that the amortisation term of goodwill is more than 20 years
Description of tax effect of amortisation of goodwill
Write-off of goodwill due to disposals
Description of governance developments
Other government contributions and subsidies
Disclosure of other government contributions and subsidies
Policy of other government contributions and subsidies
Disclosure of government levies
Granted interest rates discounts
Description of the grounds for the decision of the Dutch Central Bank to that effect if specific parameters for the calculation of insurance technical risk modules have been imposed on the insurer by the Dutch Central Bank
Guarantee contracts
Disclosure of guarantee contracts
Disclosure of the investments of guarantee contracts in an investment trust
Policy of guarantee contracts
Guaranteed equity
Disclosure of guaranteed equity
Hedge relationship, cumulative change in fair value effective part
Hedge relationship, cumulative change in fair value ineffective part
Hedge relationship, cumulative change in fair value ineffective part, cumulative amount charged to income statement
Description of the hedging of investment risks and subsequent positions
Disclosure of historical cost information when the report is prepared on fair value basis
Housing facilities in exploitation
Disclosure of housing facilities in exploitation
Policy of housing facilities in exploitation
Description of how control / supervision of compliance with the investment statute takes place
Description of human rights in relation to activities of the organisation, its suppliers, customers and relations
Impact of taxes
Description of a cashflow generating unit for which the impairment or reversal of impairment is reported
Impairment of non-current assets
Disclosure of impairment of non-current assets
Impairment of non-current assets
Policy of impairment of non-current assets
Reversal of impairment of non-current assets
Disclosure of reversal of impairment of non-current assets
Policy of reversal of impairment of non-current assets
Description of the amount of impairment or reversal of impairment for a cashflow generating unit per category of assets or reporting segment
Description of the amount of impairment or reversal of impairment for a cashflow generating unit per reporting segment
Disclosure of impairment of financial assets
Items of the profit and loss account that include the impairment of financial assets
Impairment of financial assets recorded direct in equity
Impairment of financial assets recorded in income statement
Disclosure of reversal of impairment of financial assets
Items of the profit and loss account that include the reversal of impairment of financial assets
Reversal of impairment of financial assets recorded direct in equity
Reversal of impairment of financial assets recorded in income statement
Description of the nature of the individual asset for which an impairment loss, or reversal thereof, is recognized which is material
Description of the segment to be reported to which it is individually active, for which an impairment loss, or reversal thereof, is justified which is material
Impairment of intangible assets
Disclosure of impairment of intangible assets
Items of the profit and loss account that include the impairment of intangible assets
Policy of impairment of intangible assets
Impairment of intangible assets recorded direct in equity
Impairment of intangible assets recorded in income statement
Reversal of impairment of intangible assets
Disclosure of reversal of impairment of intangible assets
Items of the profit and loss account that include the reversal of impairment of intangible assets
Reversal of impairment of intangible assets recorded direct in equity
Reversal of impairment of intangible assets recorded in income statement
Impairment of investment properties
Disclosure of impairment of investment properties
Policy of impairment of investment properties
Impairment of investment properties recorded direct in equity
Impairment of investment properties recorded in income statement
Reversal of impairment of investment properties
Disclosure of reversal of impairment of investment properties
Reversal of impairment of investment properties recorded direct in equity
Reversal of impairment of investment properties recorded in income statement
Impairment of property, plant and equipment
Disclosure of impairment of property, plant and equipment
Items of the profit and loss account that include the impairment of property, plant and equipment
Policy of impairment of property, plant and equipment
Impairment of property, plant and equipment recorded direct in equity
Impairment of property, plant and equipment recorded in income statement
Reversal of impairment of property, plant and equipment
Disclosure of reversal of impairment of property, plant and equipment
Items of the profit and loss account that include the reversal of impairment of tangible assets
Reversal of impairment of property, plant and equipment recorded direct in equity
Reversal of impairment of property, plant and equipment recorded in income statement
Impairment of securities
Disclosure of impairment of securities
Policy of impairment of securities
Impairment of securities recorded direct in equity
Impairment of securities recorded in income statement
Reversal of impairment of securities
Disclosure of reversal of impairment of securities
Policy of reversal of impairment of securities
Reversal of impairment of securities recorded direct in equity
Reversal of impairment of securities recorded in income statement
Description of the implementation agreement
Description of the state of affairs of the policy
Description of the amount included in the main categories of revenue related to the exchange of goods or services
Description of the most important findings and conclusions of the evaluation and proposed measures
Description of important policy conditions of insurance contracts
Description of improvements in the risk management system of the legal entity have been or have been made
In control statement of the administrator
Income availability contributions Education
Disclosure of income availability contributions Education
Policy of income availability contributions Education
Income availability contributions Healthcare
Disclosure of income availability contributions Healthcare
Policy of income availability contributions Healthcare
Income from other care services
Disclosure of income from other care services
Policy of income from other care services
Income of business activities that are not continued sustainably
Other income and expenses received and paid, on balance
Income from business
Disclosure of income from business
Policy of income from business
Revenues from care services, youth assistance and social support
Disclosure of provision of information on the benefits of care services, youth assistance and social support
Policy of revenues from care services, youth assistance and social support
Income from collections
Disclosure of income from collections
Income from contributions
Disclosure of income from contributions
Income from donations and gifts
Disclosure of income from donations and gifts
Income from Education and Research (O&O)
Disclosure of income from Education and Research (O&O)
Expenses of faculty tasks relating to income from Education and Research (O&O)
Income from Education and Research (O&O) of satellite organisations of the medical cluster
Income from equity funds
Disclosure of income from equity funds
Policy of income from equity funds
Gained income
Disclosure of gained income
Policy of gained income
Income from individuals
Disclosure of income from individuals
Income from individuals other
Disclosure of Income from individuals other
Policy of Income from individuals other
Policy of Income from individuals
Income from inheritances
Disclosure of income from inheritances
Income from non-commercial activities
Disclosure of income from non-commercial activities
Policy of income from non-commercial activities
Income from other fundraising organizations
Income from other nonprofit organizations
Disclosure of income from other nonprofit organizations
Policy of income from other nonprofit organizations
Income from own lotteries and contests
Disclosure of income from own lotteries and contests
Income from realised price gains and losses
Disclosure of income from realised prices gains and losses
Income from affiliated nonprofit organizations
Disclosure of income from affiliated nonprofit organizations
Policy of income from affiliated nonprofit organizations
Income from sale of goods
Income from sponsoring
Disclosure of income from sponsoring
Income from subcontracting
Disclosure of income from subcontracting
Policy of income from subcontracting
Income from unrealised price gains and losses
Disclosure of income from unrealised price gains and losses
Income and gifts from fundraising
Disclosure of income from gifts and from fundraising
Policy of income from gifts and from fundraising
Income health insurance act
Disclosure of income health insurance act
Policy of income health insurance act
Income of affiliated (international) organizations
Legal budget for acceptable costs
Income legal budget for acceptable costs Wlz
Disclosure of income legal budget for acceptable costs Wlz
Policy of income legal budget for acceptable costs Wlz
Income Ministry of Securitty and Justice
Disclosure of income Ministry of Security and Justice
Policy of income Ministry of Security and Justice
Income of shares
Income on third party contracts
Disclosure of income on third party contracts
Policy of income on third party contracts
Other income from financial assets and securities
Disclosure of other income from financial assets and securities
Policy of other income from financial assets and securities
Received other income
Income from product/service delivery
Disclosure of income from product/service delivery
Gross income from product/service delivery
Policy of income from product/service delivery
Disclosure of income from delivery of products or services that cannot be valued reliably
Policy of income recognition
Disclosure of income from sale of goods
Income with a special purpose
Description of income with a special purpose
Disclosure of income with a special purpose
Description of income spent on objectives
Income from subscription fees
Applicable tax rate
Income tax expense from current financial year
Taxes on the profit or loss upon discontinuation of activities that are not continued on a lasting basis
Effective tax rate
Taxes relating to the sale of assets of a business activity that is not continued on a sustainable basis
Taxes involved in the settlement of the loan capital items of a business activities that are not continued sustainably
Tax burden on the result of activities that are not continued in a sustainable manner
Income tax expense from previous financial years
Description of the significant deviations in the applicable tax rate ten proposals from previous period
Disclosure of fiscal adjustments for prior years relating to income tax
Disclosure of fiscal unity for income tax
Description of the amount of losses recognized for the carry-forward of loss, which are not capitalized as deferred tax assets
Description of applicable forward loss compensation and temporary differences of income tax
Description of the impact on the tax payable by the legal person in the following financial year of proposed / declared dividends that are not recognized as a liability
Description of the nature and extent of the potential tax burden or income resulting from any distributions to shareholders
Income tax paid (from financing activities)
Income tax paid (from investing activities)
Income tax paid (from operating activities)
Explanation of the reason why determining the amount of the potential tax expense or income as a result of any distributions to shareholders is wholly or partly impracticable
Income tax received (from financing activities)
Income tax received (from investing activities)
Income tax received (from operating activities)
Disclosure of income tax recognised directly in equity
Description of the amounts of the temporary differences to the extent that these amounts are not included in the valuation of the deferred tax liability
Description of the temporary differences in investments in group companies, foreign non-autonomous units, participating interests and joint ventures for which no deferred tax liabilities are recognized
Income from ticket sales
Income WMO
Disclosure of income WMO
Policy of income WMO
Income Youth law
Disclosure of income Youth law
Policy of income Youth law
Description of how the risk management system is incorperated into the organisation
Incorporation and emission expenses recorded in the income statement
Increase (decrease) in bankers not immediately payable
Increase (decrease) in cash and cash equivalents
Increase (decrease) in credits
Increase (decrease) in funds entrusted
Adjustments for change Fund for general banking risks
Increase (decrease) in current government securities
Decrease (increase) in inventories
Increase (decrease) in liabilities
Adjustment for other changes in accruals
Decrease (increase) in other receivables
Decrease (increase) in receivables
Increase (decrease) in trade payables
Decrease (increase) in trade receivables
Increase (decrease) in current liabilities
Increase (decrease) in non-current liabilities
Increase (decrease) in operational activities
Increase (decrease) in other operational activities
Increase (decrease) in provisions
Increase (decrease) current receivables
Increase (decrease) non-current receivables
Increase (decrease) in securities trading portfolio
Increase in the zeroed negative vvp
Increase technical provisions own account
Description of backlogs in indexation
Description of the indexation policy
Indication of which directors are considered non-independent by the board of directors
Description of the indication of the nature of dependence and of the factors in case of non-fixed interest rate
Indication of the nature of the non-DAEB activities
An indication of the chosen treatment method for income from estates
Indirect investment properties on behalf of participants
Disclosure of indirect investment properties on behalf of participants
Policy of indirect investment properties on behalf of participants
Indirect investment properties on behalf of pension fund
Disclosure of indirect investment properties on behalf of pension fund
Policy of indirect investment properties on behalf of pension fund
Indirect investment results
Disclosure of indirect investment results
Indirect investment results on behalf of participants
Disclosure of indirect investment results on behalf of participants
Policy of indirect investments results on behalf of participants
Indirect investment results on behalf of pension fund
Disclosure of indirect investment results on behalf of pension fund
Policy of indirect investment results on behalf of pension fund
Policy of indirect investments results
Information about the financial policy
Information about governance
Description of information on relevant line items in the financial statements
Other information in the management report
Description return and costs securities financing transactions
Description of the profit sharing, guarantees and options included in insurance contracts and the amount recorded in equity
Description of the profit sharing, guarantees and options included in insurance contracts and the amount recorded in the technical provisions
Disclosure of the profit sharing, guarantees and options included in insurance contracts
Current cost of intangible assets
Additions of intangible assets through acquisitions
Amortisation rate of intangible assets
End of the range of the amortisation rate of intangible assets
Start of the range of the amortisation rate of intangible assets
Description of the commitments relating to acquisitions of intangible assets
Historical cost price of intangible assets
Description of the costs of development of intangible fixed assets charged to the result for the financial year
External utilization and divestitures of intangible fixed assets
Economic life (in months) of intangible assets
Exchange differences of intangible assets
Description of fully amortised intangible assets still in use
Indication if intangible assets are held for exploitation, held for direct use relating to the objective or held as an investment
Description of the impairment of intangible assets
Description of reversal of the impairment of intangible assets
Description of the line item in the income statement where the amortisation of intangible assets is recognised
Book value of an individual intangible asset of importance
Description of an individual intangible asset of importance
Remaining life of an individual intangible asset of importance (in months)
Internally generated intangible assets
Intangible assets with limited ownership
Other movements in intangible assets
Description of intangible assets of which the legal entity does not have legal ownership
Description of intangible assets not recorded on the balance sheet
Other intangible assets
Disclosure of other intangible assets
Policy of intangible assets other
Intangible assets put up as collateral for debts
Description of the reason and factors that played a significant part in determining that the amortisation term of intangible assets exceeds twenty years
Disclosure of intangible assets recognised at prices significantly different from market prices
Interest, dividends and rent received
Interest expense on other liabilities
Interest expenses
Disclosure of interest expenses
Interest expenses included in the lease term in case of financial leasing
Policy of interest expenses
Interest income
Disclosure of interest income
Policy of interest income
Interest and other investment expenses paid
Interest paid (from financing activities)
Interest paid (from investing activities)
Interest paid (from operating activities)
Interest (term structure)
Interest received (from financing activities)
Interest received (from investing activities)
Interest received (from operating activities)
Interest repricing date
Description of the risks associated with interests in investment pools
Description of the nature of interests in investment pools
Description of the related risks of interests in investment entities
Description of the nature of interests in investment entities
Description of internal developments that have a potential impact on the social aspects of enterprise
Description of the internal organisational structure and staffing
Disclosure of international partnerships
Description of the nature and extent of expenses paid by the international partnerships spent on fundraising
Remittances and subsidies paid to international partnerships
Disclosure of remittances and subsidies paid to international partnerships
Intramural real estate in exploitation
Disclosure of intramural real estate in exploitation
Policy of intramural real estate in exploitation
Disclosure of intrinsic value per participation right disclosure
Invalidity
Disclosure of cost method of inventories
Cost price of inventories classified as expense in the income statement
Indication if inventories are held for exploitation, held for direct use relating to the objective or held as an investment
Description of inventories of which the legal entity does not have legal ownership
Description of inventories pledged as collateral for debts
Description of commitments to purchase or sell inventories
Book value of inventories that are valued at lower realisable value
Description of the book value of inventories that are valued at lower realizable value
Policy of the realisable value of inventories
Disclosure of inventories recognised at prices significantly different from market prices
Write down of inventories
Reversal of write down of inventories
Description of circumstances for reversal of write down of inventories
Description of an investment
Description of the availability of the most recent annual report and the most recent management report of the other investment entity
Description of the composition of the investment portfolio of the other investment entity
Description of the agreements concerning costs and benefits allocation between the investment entity and other investment entity
Description of the investment policy of the other investment entity
Description of the investment results of the other investment entity
Disclosure of the investment of twenty percent or more of the capital in an investment entity
Net asset value of the interest in the other investment entity
Relative interest in the other investment entity
Description of the relative interest in the other investment entity
Description of the supervision of the other investment entity
Other investment
Description of the conducted investment policy
Description of the way the investment policy takes into account the environment, climate, human rights and social relations
Description of the composition of the investment portfolio
Description of the execution of the valuation of the investment portfolio by internal or external valuers
Description of which part of the value of the investment portfolio was valued in which financial year
Description of the principles of the valuation of the investment portfolio
Investment properties
Sum of revaluations of investment properties
Current cost of investment property
Additions to investment properties
Initial additions of investment properties
Subsequent expenditures of investment properties
Additions of investment properties through head of acquisitions
Profits or losses as a result of changes in fair value of investment properties
Description of the circumstances in which rights of use in immovable property that are classed as operating leases by a lessee are accounted for as an investment property
Description of contractual obligations to purchase, construct or develop investment properties or for repairs, maintenance or enhancements of investment properties
Historical cost price of investment properties
Description of criteria to distinguish investment properties from real estate for own use
Depreciation of investment properties
Depreciation rate of investment properties
End of the range of the depreciation rate of investment properties
Start of the range of the depreciation rate of investment properties
Disclosure of investment properties
Disposals of investment properties
Depreciation on disposals of investment properties
Description of the disposal of investment properties not valued at fair value
Economic life (in months) of investment properties
Conversion differences of financial statements of foreign entities
Description of restrictions with regard to the applicability of investment properties, as well as the extent of this restriction
Description of limitations with regard to the collectability of revenues, as well as the extent of this restriction
Fair value of investment properties
Description of the fair value of investment properties based on the estimate of an independent and qualified expert
Disclosure of fair value of investment properties
Description of the extent to which the fair value of investment property is not based on a valuation by an independent and expert appraiser
Impairment of investment properties
Description of the impairment of investment properties
Reversal of impairment of investment properties
Description of reversal of impairment of investment properties
Investment properties in development
Disclosure of investment properties in development
Investment properties under development on behalf of participants
Disclosure of investment properties under development behalf of participants
Policy of investment properties under development on behalf of participants
Investment properties under development on behalf of pension fund
Disclosure of investment properties under development behalf of pension fund
Policy of investment properties under development on behalf of pension fund
Policy of investment properties in development
Disclosure of investment properties in exploitation
Policy of investment properties in exploitation
Description of considerations for the determination of the interest rate used in determining the fair value of investment properties
Description of the interest rate used to determine the fair value of investment properties
Description of the methods, relevant assumptions used in determining the fair value of (use rights in) real estate investments
Movement during the period of investment properties
Other movements of investment properties
Investment properties on behalf of participants
Disclosure of investment properties on behalf of participants
Policy of investment properties on behalf of participants
Investment properties on behalf of pension fund
Disclosure of investment properties on behalf of pension fund
Policy of investment properties on behalf of pension fund
Investment properties on behalf of premium pension institutions
Disclosure of investment properties on behalf of premium pension institutions
Policy of investment properties on behalf of premium pension institutions
Description of an overview showing whether the assumptions in determining the fair value of investment properties are supported by market data or if they are based on other factors
Description if own development costs, other indirect costs and interest is taken into account in the valuation of the investment properties under construction
Policy of investment properties
Description of the reason why the fair value of investment properties cannot be quantified and the likely range of the fair value
Transfers to and from inventories and real estate for personal use
Description of movement of investment properties valued at historic costs as the fair value cannot be quantified
Description of the investment property
Investment result from investment entity
Investment result on behalf of participants
Investment result per unit
Changes in value of the investment result per unit
Disclosure of investment result per unit
Expenses of the investment result per unit
Income of the investment result per unit
Investments results
Investments results of derivatives
Disclosure of investment results of derivatives
Policy of investment results of derivatives
Disclosure of investment results
Investment results from dividends
Disclosure of investment results from dividends
Policy of investments results from dividends
Investment results of fixed income securities
Disclosure of investment results of fixed income securities
Policy of investment results of fixed income securities
Investment results from interest income
Disclosure of investment results from interest income
Policy of investments results from interest income
Investment results of investment properties
Disclosure of investment results of investment properties
Policy of investment results of investment properties
Other investment results
Disclosure of other investment results
Policy of other investment results
Investment results of net-pension arrangements
Investment results on behalf of participants
Disclosure of investment results on behalf of participants
Policy of investments results on behalf of participants
Disclosure of investment results on behalf of participants
Investment results on behalf of pension fund
Disclosure of investment results on behalf of pension fund
Policy of investment results on behalf of pension fund
Investment results on behalf of premium pension institutions
Disclosure of investment results on behalf of premium pension institutions
Policy of investment results on behalf of premium pension institutions
Policy of investments results
Investment results from rental income
Disclosure of investment results from rental income
Policy of investments results from rental income
Investment results of shares
Disclosure of investment results of shares
Policy of investment results of shares
Description of investment risks of alternative investments
Description of investment risks
Acquisitions of investments
Acquisitions of investments of which 85 percent or more is invested in another investment entity
Acquisitions of investments
Additions to investments
Investments in bonds
Disclosure of investments in bonds
Investments in bonds, mortgages, debentures and other fixed or variable interest securities on behalf of participants
Disclosure of investments in bonds, mortgages, debentures and other fixed or variable interest securities on behalf of participants
Policy of investments in bonds, mortgages, debentures and other fixed or variable interest securities on behalf of participants
Investments in bonds, mortgages, debentures and other fixed or variable interest securities on behalf of pension fund
Disclosure of investments in bonds, mortgages, debentures and other fixed or variable interest securities on behalf of pension fund
Policy of investments in bonds, mortgages, debentures and other fixed or variable interest securities on behalf of pension fund
Investments in other bonds
Disclosure of investments in other bonds
Policy of investments in other bonds
Policy of investments in bonds
Book value of investments
Investments in deposits and such on behalf of participants
Disclosure of investments in deposits and such on behalf of participants
Policy of investments in deposits and such on behalf of participants
Investments in deposits and such on behalf of pension fund
Disclosure of investments in deposits and such on behalf of pension fund
Policy of investments in deposits and such on behalf of pension fund
Investments in derivatives on behalf of participants
Disclosure of investments in derivatives on behalf of participants
Policy of investments in derivatives on behalf of participants
Investments in derivatives on behalf of pension fund
Disclosure of investments in derivatives on behalf of pension fund
Policy of investments in derivatives on behalf of pension fund
Investments in derivatives on behalf of premium pension institutions
Disclosure of investments in derivatives on behalf of premium pension institutions
Policy of investments in derivatives on behalf of premium pension institutions
Disposals of investments
Divestitures of investments
Investments in Dutch state bonds
Disclosure of investments in Dutch state bonds
Policy of investments in Dutch state bonds
Description of the applied calculation method and frequency when determining the fair value of investments
Description of the applied taxation method and frequency when determining the fair value of investments
Disclosure of the method of determining the fair value of the investments
Investments in fixed income securities on behalf of participants
Disclosure of investments in fixed income securities on behalf of participants
Policy of investments in fixed income securities on behalf of participants
Investments in fixed income securities on behalf of pension fund
Disclosure of investments in fixed income securities on behalf of pension fund
Policy of investments in fixed income securities on behalf of pension fund
Investments in fixed income securities on behalf of premium pension institutions
Disclosure of investments in fixed income securities on behalf of premium pension institutions
Policy of investments in fixed income securities on behalf of premium pension institutions
Investments in listed and unlisted investment entities that invest in fixed-income securities for risk participants
Disclosure of investments in listed and non-listed investment institutions that invest in fixed income securities on behalf of participants
Policy of investments in listed and non-listed investment institutions that invest in fixed income securities on behalf of participants
Investments in listed and unlisted investment institutions that invest in fixed-income securities for pension fund risk
Disclosure of investments in listed and non-listed investment institutions that invest in fixed income securities on behalf of pension fund
Policy of investments in listed and non-listed investment institutions that invest in fixed income securities on behalf of pension fund
Investments in listed and unlisted investment entities that invest in shares for risk participants
Disclosure of investments in listed and non-listed investment institutions that invest in shares on behalf of participants
Policy of investments in listed and non-listed investment institutions that invest in shares on behalf of participants
Investments in listed and unlisted investment entities that invest in shares at the risk of the pension fund
Disclosure of investments in listed and non-listed investment institutions that invest in shares on behalf of pension fund
Policy of investments in listed and non-listed investment institutions that invest in shares on behalf of pension fund
Investments (liability)
Disclosure of loaned investments on behalf of participants
Market value of investments
Investments in mortgage loans
Disclosure of investments in mortgage loans
Policy of investments in mortgage loans
Movement of investments
Movement of investments
Other movements of investments
Investments net-pension arrangements
Investments on behalf of participants
Disclosure of investments on behalf of participants
Policy of investments on behalf of participants
Investments on behalf of pension fund
Disclosure of investments on behalf of pension fund
Disclosure of the extent in which balances or future cash flows relating to investments on behalf of pension fund are hedged by derivatives
Disclosure of the extend in which investments on behalf of pension fund are lent out
Disclosure of investments on behalf of pension fund invested in contributing organisations
Policy of investments on behalf of pension fund
Investments on behalf of premium pension institutions
Disclosure of investments on behalf of premium pension institutions
Policy of investments on behalf of premium pension institutions
Investments in options and warrants
Disclosure of investments in options and warrants
Policy of investments in options and warrants
Other investments
Disclosure of other investments
The extent of other investments on behalf of risk participants
Disclosure of the extent of other investments on behalf of risk participants
Policy of the extent of other investments on behalf of risk participants
Disclosure of investments in other investment entities of eighty five percent or more of the capital
Disclosure of the level of expenses of the other investment entity related to the average net asset value of the other investment entity, stating the costs that have been left out of consideration
The nature of other investments on behalf of risk participants
Disclosure of the nature of other investments on behalf of risk participants
Policy of the nature of other investments on behalf of risk participants
Other investments on behalf of participants
Disclosure of other investments on behalf of participants
Policy of other investments on behalf of participants
Other investments on behalf of pension fund
Disclosure of other investments on behalf of pension fund
Policy of other investments on behalf of pension fund
Other investments on behalf of premium pension institutions
Disclosure of other investments on behalf of premium pension institutions
Policy of other investments on behalf of premium pension institutions
Policy of other investments
Investments in precious metals
Disclosure of investments in precious metals
Policy of investments in precious metals
Price differences of investments
Price differences of investments 85 percent or more invested in another investment entity
Price differences of investments
Investments in private loans
Disclosure of investments in private loans
Policy of investments in private loans
Procurements of investments
Investments in real estate
Disclosure of investments in real estate
Investments in real estate in the Netherlands
Disclosure of investments in real estate in the Netherlands
Policy of investments in real estate in the Netherlands
Investments in other real estate
Disclosure of investments in other real estate
Policy of investments in other real estate
Policy of investments in real estate
Redemptions of investments
Description of the internal and external developments in investments and returns on investments
Revaluations of investments
Revaluations of investments 85 percent or more invested in another investment entity
Revaluations of investments
Sales of investments
Sales of investments 85 percent or more invested in another investment entity
Sales of investments
Separated investment deposits of collective agreements for risk of policyholders
Disclosure of separated investment deposits of collective agreements for risk of policyholders
Policy of separated investment deposits of collective agreements for risk of policyholders
Investments in shares
Disclosure of investments in shares
Investments in listed shares on behalf of participants
Disclosure of investments in listed shares on behalf of participants
Policy of investments in listed shares on behalf of participants
Investments in listed shares on behalf of pension fund
Disclosure of investments in listed shares on behalf of pension fund
Policy of investments in listed shares on behalf of pension fund
Investments in non-listed shares on behalf of participants
Disclosure of investments in non-listed shares on behalf of participants
Policy of investments in non-listed shares on behalf of participants
Investments in non-listed shares on behalf of pension fund
Disclosure of investments in non-listed shares on behalf of pension fund
Policy of investments in non-listed shares on behalf of pension fund
Investments in shares on behalf of participants
Disclosure of investments in shares on behalf of participants
Policy of investments in shares on behalf of participants
Investments in shares on behalf of pension fund
Disclosure of investments in shares on behalf of pension fund
Policy of investments in shares on behalf of pension fund
Investments in shares on behalf of premium pension institutions
Disclosure of investments in shares on behalf of premium pension institutions
Policy of investments in shares on behalf of premium pension institutions
Policy of investments in shares
Value developments of investments
Description of the assets involved in the different types of SFTs and total return swaps
Description of stakeholder engagement for the years 2021 to 2024
Balance items where cash equivalents that deviate from definition cash and cash equivalents are processed
Description of the activities of the joint ventures
Description of the administrative relations of the joint ventures
Description of the composition of the board and the supervisory body of the joint ventures
Disclosure of joint ventures
Description of names and addresses of the other participants in the joint venture
Description of the key elements of policies conducted
Description key elements of recovery plan of the pension provider
Disclosure of key figures
Disclosure of key ratios
Description reasons of the lack of the policy concerning the general environmental, social and personnel aspects
Description of the lack of the policy concerning the fight against corruption and bribery
Description of the lack of the policy concerning the respect of human rights
Description of the explanation of the expected and actual differences in lag fault
Description of the extent of the lag fault
Policy of leases
Legacy income
Disclosure of legacy income
Policy of legacy income
Unprocessed share of the loss of participation interests during the financial year
Disclosure of unprocessed share of the loss of participation interests during the financial year
Description of the composition of the management of the legal entity
Description of the composition of the management and supervisory board of the legal entity
Description of the purpose of the legal entity
Description of the legal entity that is not a legal owner pursuant to Section 2:366(2) of the Dutch Civil Code
Description of legal risks
Additions to legal and statutory reserves
Withdrawals of legal and statutory reserves
Lent out securities and raw materials as part of the total assets rate
Other current liabilities
Disclosure of other current liabilities
Policy of other current liabilities
Amount of secured current liabilities
Current liabilities to participations in which the legal entity can exercise significant influence
Current liabilities relating to financing surplus
Disclosure of current liabilities relating to financing surplus
Policy of current liabilities relating to financing surplus
Liabilities from real estate sold subject to terms and conditions
Disclosure of liabilities from real estate sold subject to terms and conditions
Policy of liabilities from real estate sold subject to terms and conditions
Non-current debts acquired on takeover
Non-current debts disposed of on disposal
Exchange rate changes of non-current liabilities
Description of the most important conditions with regard to the due and payable debts that become due and payable immediately or in the short term
Imposition / amortization of non-current liabilities
Interest rate of non-current liabilities
Non-current liabitilities with a maturity exceeding one year within five years
Non-current liabitilities with a maturity within one year
Movement of non-current liabilities during the period
Other changes in value of non-current liabilities
New financing of non-current liabilities
Repayments of non-current liabilities
Amount of secured non-current liabilities
Non-current liabilities to participations in which the legal entity can exercise significant influence
Other liabilities
Disclosure of other liabilities
Policy of other liabilities
Repayment date of non-current liabilities
Amount of secured liabilities
Description of the aggregated level of analysis of the liability adequacy test
Disclosure of liability adequacy test
Description of the method used for adjusting the balance sheet value to the value from the liability adequacy test
Description of the policies and methods of the liability adequacy test
Description of the results of the liability adequacy test
Description of the liability for the debts of others
Liable equity capital
Disclosure of liable equity capital
Description of the changes of the agreements during the period if applicable; and the manner in which the concession agreement is classified
Description of the licensing agreements
Disclosure of licensing agreements
Description of the most important conditions in the agreements concerning concessions that influence the size, the moment and the certainty of the future cash flows
Description of the nature and extent of the obligations to transfer specific assets at the end of the concession period or the rights to receive these assets
Description of the nature and extent of the options for extension or termination
Description of the nature and extent of the rights to the use of specific assets
Description of the nature and extent of service obligations or the rights to expected services
Description of the nature and extent of other rights and obligations
Description of the nature and extent of the obligations for the purchase or construction of property, plant and equipment
Description of the main licensing agreements
Other income statement line items that have no impact on receipts and payments
Other income statement line items with receipts and payments not considered as operating activities
Liquid investments current
Loans, advances and guarantees on behalf of managing directors
Current loans, advances and guarantees on behalf of managing directors
Non-current loans, advances and guarantees on behalf of managing directors
Loans, advances and guarantees on behalf of supervisory directors
Current loans, advances and guarantees on behalf of supervisory directors
Non-current loans, advances and guarantees on behalf of supervisory directors
Description of the location of the actual activities
Lotteries income
Disclosure of lotteries income
Policy of lotteries income
Description of whether the macro management tool levy has been established
Description of whether a liability or provision is included in the balance sheet
Amount constituting the basis for the levy under the macro-control instrument
A description of the extent of any discretionary powers and a description of how or not use has been made
Description of the size of the compensation schemes recognized in the income statement during the financial year
Description of the extent of the risks that the insurance company runs in its business operations
Description of the main assumptions for determining the market value
Description of the main characteristics of pension arrangements
Description of the significant deviations in the effective tax rate from the previous period
Description of the main differences between those parameters if the insurer uses company-specific parameters for the calculation of its Solvency Capital Requirement
Description of the main discussion topics with the external auditor
Description of significant events that occurred in the first six months of the relevant financial year
Description of the key provisions of finance leases in the lessor's financial statements
Description of the key provisions of operating leases in the lessor's financial statements
Description of main results achieved not achieved related to multi year plan
Description of the main risk the respect of human rights concerning activities
Description of the main risks in respect to the general environment, social and personnel aspects concerning activities
Description of the main risks in respect to the fight against corruption and bribery
Description of the main risks and uncertainties for the remaining six months
Description of the main strategic, operational, compliance and reporting risks
Description of the main topics on which the supervisory board has focused in the financial year and on which it will focus in the coming period
Description of the main topics to the regulations of the commissions of the supervisory board
Description of the main related party transactions of the half-yearly management report
Maintenance and energy expenses
Disclosure of maintenance and energy expenses
Policy of maintenance and energy expenses
Costs of management and accounting
Disclosure of costs of management and accounting
Policy of costs of management and accounting
Description of the expectations of management relating to the main developments
Description of the expectations of management relating to the main developments of changes in the reserves and provisions
Description of the expectations of management relating to the main developments of contract activities
Description of the expectations of management relating to the main developments of housing policies
Description of the expectations of management relating to the main developments of income and expenses
Description of the expectations of management relating to the main developments of other planned investments and projects
Management expenses
Disclosure of management expenses
Management expenses and interest expenses paid
Disclosure of other management expenses
Policy of other management expenses
Policy of management expenses
Management fees
Disclosure of management fees
Policy of management fees
Description of the important intentions of management and decisions made in the new fiscal year, including the financial translation of these intentions and decisions
Information on management and supervisory body (if present)
Description of the extent to which the market value of the properties in operation is based on a valuation by an independent expert
Marketing costs
Disclosure of marketing costs
Policy of marketing costs
Description of matching risk
Description of material changes to the adopted remuneration policy
Description of the material consequences for deferred taxes of significant changes in tax rates and legislation that are announced or introduced after the balance sheet date
Explanation of the material impact on the deferred taxes of significant changes in tax rate and legislation
Impairment loss of individual asset of material importance
Description of the main events or circumstances that led to recognition of impairment loss of material importance
Description of material individual items
Description of the material risks and uncertainties that are relevant for the continuity
Description of matters with political or social impact
Description of measures aimed at respect for privacy and the local environment
Description of the measures taken and performance achieved by performance indicators
Description of measures aimed at influencing the culture, the behaviour and the motivation of the employees
Description of measures to prevent bribery and corruption
Member contributions
Disclosure of member contributions
Policy of member contributions
Member payments (including advance payments)
Disclosure of member payments (including advance payments)
Policy of member payments (including advance payments)
Disclosure of expenses due to mergers and acquisitions
Description of the merged or acquired party relating to mergers and acquisitions
Effective date of the merger or acquisition
Disclosure of mergers and acquisitions
Description of operations of business activities that are not continued sustainably
Description of mergers, acquisitions, divestitures and outsourcing in the context of corporate social responsibility
Description of the method of processing of the merger or acquisition
Name of the merged or acquired entity relating to mergers and acquisitions
Percentage of the voting shares obtained in the merger or acquisition
Description of mergers and acquisitions realized after the balance sheet date
Description of the processing method if action for a specific purpose yields more than is necessary for that purpose or if a gift is not intended for use
Description of how the current cost of property, plant and equipment is determined when measured at current value
Description of the manner in which the realizable value of property, plant and equipment is determined when measured at current value
Description of how the value in use of property, plant and equipment has been determined when measured at current value
Description of the method in which the measures taken regarding the internal audit function have been implemented by means of the alternative measures taken
Description of how the applicable tax rate has been calculated
Description of how the effective tax rate has been calculated
Method of calculation of the key figures that cannot be derived directly from the financial statements
Method of calculation of the key ratios that cannot be derived directly from the financial statements
Description of how remuneration and benefits have been calculated
Description of the method on how the audit commission is compliant with Verordening (EU) Nr.537/2014
Description of how the various components of the provision for claims or benefits are included in the claims run-off statement
Description of the way in which a valuation complex has been determined
Description of the method for determining the market value
Description of the method, the frequency and process of the evaluation
Description of the conflict of interest measures
Description of the processing method of a special-purpose fund from which the destination is lost
Description of the method used to determine the revaluation reserve
Description of the prepared balance sheet and the principles and methods used for the technical provisions and other liabilities
Disclosure of method of valuation of assets which are accepted on a regulated market or other market for financial instruments
Description of the methods used for fundraising
Liability relating to minimum return guarantee
Disclosure of liability relating to minimum return guarantee
Policy of liability relating to minimum return guarantee
Conditions for the conversion of loans redeemable in cash or in shares
Description of monitoring and evaluating the achievement of results and the realization of improvement
Mortality
Description of the most important activities of the entity
Description of the main conditions of financial instruments that are classified as equity based on the legal form
Movement current borrowings
Movement non-current borrowings
Movement current debts
Movement in deposits of reinsurers
Movements investments for the risk of policyholders
Movement of treasury shares
Other movements of own shares
Disclosure of multi-annual budgets
Disclosure of multi-annual overview
Mutations
Mutations
Description of the name of the outsourced party that manages the investment entity description
Description of the name of the party to whom the custody van the assets are outsourced
Description of the names of the directors of a company, association, cooperative, mutual trust or foundation, if they have a special statutory right of control in the legal person
Description of how many natural persons working under its responsibility receive a total annual remuneration of 1 million euros or more, as well as the business unit for which they mainly perform work
Description of the nature of the dependency of the supervisory board
Description of the nature and extent of the restructuring costs that are taken into account when determining the fair value of assets, provisions and liabilities at the time of acquisition of a participation
Description of the nature of significant performance obligations
Description of the nature of the compensation received under the NOW scheme
Description of the nature of received government subsidues
Description of the nature of the instrument if the presentation in the balance sheet of a financial instrument deviates from the economic reality of the instrument
Description of the nature of the instrument if the presentation in the balance sheet of a financial instrument deviates from the legal form of the instrument
Description of the nature of the applicable specific compensation arrangements
Negative goodwill
Accumulated amortisation of negative goodwill
Additions to negative goodwill
Adjustments in negative goodwill due to later identified assets and liabilities and associated changes in value
Amortisation rate of negative goodwill released to benefit the income statement
Disclosure of negative goodwill
Period (in months) where negative goodwill is released to benefit the income statement
Description of future losses leading to negative goodwill
Gross value of negative goodwill
Description of the income statement line item where income relating to negative goodwill is recognised
Movement of negative goodwill during the period
Other changes in book value of negative goodwill
Policy of negative goodwill
Description of the period where negative goodwill is recognised in income statement
Release of negative goodwill to benefit the income statement
Release to benefit the income statement of negative goodwill that is not future related
Write-off of negative goodwill due to disposals
Disclosure of negative interest expenses
Disclosure of negative interest income
Negative revaluations of puttable financial instruments
Net asset value of the investment entity
Disclosure of net asset value of investment entity
Net asset value of the investment entity 85 percent or more invested in another investment entity
Disclosure of net asset value 85 percent or more invested in another investment entity
Net asset value per participation right
Net asset value per participation right 85 percent or more invested in another investment entity
Netto-active
Net cash flows
Net investment income
Disclosure of net investment income
Description of the agreements and characteristics of net-pension arrangements
Description of the recognition of net-pension arrangements in the financial statements
Net result
Net result (cashflow)
Disclosure of net result
Net proceeds from the sale of assets for which the legal person has entered into a binding agreement for a business activities that are not continued sustainably
Net proceeds from the sale of debt for which the legal person has entered into a binding agreement for a business activities that are not continued sustainably
Policy of net result
Disclosure of net revenue by category
Description of what is meant by a (net) turnover concept
New borrowings
Description of whether the half-yearly financial statements have been audited or reviewed
Nominal value of deferred tax liabilities and receivables that are measured at present value and that arose during the reporting period
Nominal value of the remaining liabilities and receivables at fair value at the balance sheet date
Description of non-financial performance indicators that are significant for specific activities
Non-financial statement
Description of the nature and extent of the other activities
Basis for processing the compensation received under the NOW scheme
Number of active participants
Number of homes for sale
Number of homes for sale expected to be sold within one year
Book value of the number of homes for sale expected to be sold within one year
Expected realisable value of the number of homes for sale expected to be sold within one year
Number of inactive participants
Number of keepers securities description
Number of non-EER-students who are financially supported by the Student Financial Support Fund
Number of other participants
Number of participants
Description of the developments in the number of participants
Number of pensioners
Number of pupils / participants / students
Number of students who act as board members of study or student associations recognized by the institution or in student participation who are financially supported by the Student Financial Support Fund
Disclosure of number of pupils / participants / students
Number of students with regard to exceptional performance in the field of sport or culture who are financially supported by the Student Financial Support Fund
Number of students who have applied for compensation in connection with the Student Financial Support Fund
Number of students who are financially supported by the Student Financial Support Fund
Number of students in situations of force majeure who are financially supported by the Student Financial Support Fund
Number of other students who are financially supported by the Student Financial Support Fund
Number of students with regard to outgoing scholarships who are financially supported by the Student Financial Support Fund
Description of the number of such shares each of the holders holds a special statutory right of control in the legal person
Number of shares related to the number of rights granted by the company during the financial year
Indication that a numerical indication of the influence of a change in accounting policy on one or more subsequent financial years cannot be determined
Numerical reconciliation with items in the financial statements of the key figures that cannot be derived directly from the financial statements
Numerical reconciliation with items in the financial statements of the key ratios that cannot be derived directly from the financial statements
Obligations on behalf of risk participants
Movement of obligations on behalf of participants during the period
Disclosure of contingent assets
Description of the nature of the contingent assets is not given because it is not feasible
Description of the estimate of financial impact of off-balance sheet liabilities
Description of the off-balance sheet liabilities relating to the fiscal unity
Description of off-balance sheet commitments relating to guarantees
Description of the indication of uncertainties regarding the amount or moment of outflow relating to off-balance sheet liabilities
Description of the nature of off-balance sheet liabilities
Off-balance sheet liabilities relating to payments to obtain usage rights
Description of off-balance sheet commitments relating to payments to obtain usage rights
Off-balance sheet commitments relating to payments to obtain usage rights with a maturity exceeding five years
Off-balance sheet commitments relating to payments to obtain usage rights with a maturity exceeding one year
Description of the possibility of any reimbursement relating to off-balance sheet liabilities
Description of off-balance sheet liabilities relating to purchase commitments
Description of off-balance sheet commitments relating to liability claims
Interest rate discounts granted for the financial year
Office related and general expenses
Disclosure of office related and general expenses
Office related expenses
Old age obligation
Description of how the organisation deals with social aspects with regards to doing business
Other operating expenses paid
Operating expenses including depreciation
Disclosure of operating expenses including depreciation
Policy of operating expenses including depreciation
Other income (including compensation for loaned person and rental property)
Disclosure of other income (including compensation for loaned person and rental property)
Policy of other income (including compensation for loaned person and rental property)
Other services (including 2nd - 4th flow of UMCs for research)
Disclosure of other services (including 2nd - 4th flow of UMCs for research)
Policy of other services (including 2nd - 4th flow of UMCs for research)
Description of the average maturity of the operational lease commitments
Description of the conditions of conditional lease payments
Description of constraints stemming from lease agreements
Disclosure of operating leases
Expected minimum future sublease receipts to be received in respect of non (interim) cancellable subleases
Description of important conditions of operating leases
Minimal lease payments of operating leases
Lease payments from operating leases during the period
Minimal lease payments of operating leases for lessors
Minimal lease payments of operating leases with a maturity exceeding five years
Minimal lease payments of operating leases for lessors with a maturity exceeding five years
Minimal lease payments of operating leases with a maturity exceeding one year and within five years
Minimal lease payments of operating leases for lessors with a maturity exceeding one year and within five years
Minimal lease payments of operational leases with a maturity within one year
Minimal lease payments of operational leases for lessors with a maturity within one year
Nominal value of minimal lease payments of operating leases
Description of the existence and content of renewal options, purchase options and escalation clauses
Payments of operating leases during the period
Disclosure of payments of operating leases
Policy of operating leases
Receipts from sub-lease payments on operating leases
Operating result (used in cash flow statement)
Description of the operation and compliance of the by the board prepared code of conduct
Operational expenses
Note on operating leased assets in loans
Description of operational risks, arising as a result of imperfections in business processes
Description of operational risks
Description of the operational risk arising from external events
Description of the operational risk, arising as a result of failing people
Description of the operational risk arising as a result of processes
Description of operational risk arising from systems
Other fiscal reserves
Other information concerning risk management
Other information regarding quality control
Other information relating to automation
Other information relating to internal and external information supply
Other information relating to internal control with regards to processes and procedures
Other information relating to marketing and distribution
Other liabilites and accrued liabilities
Disclosure of other liabilites and accrued liabilities
Policy of other liabilites and accrued liabilities
Other liabilities on behalf of risk participants
Disclosure of other liabilities on behalf of risk participants
Policy of other liabilities on behalf of risk participants
Other notes to the income expenses statement
Other notes to the income statement
Amount of other changes due to changes in the provision for insurance liabilities
Other reimbursements
Disclosure of other reimbursements
Policy of other reimbursements
Other shares one time expenses participants investment entity
Gross other technical expenses for own account
Reinsured part of the other technical expenses for own account
Paid other technical expenses
Gross other technical income for own account
Reinsured part of other technical income for own account
Required interest addition vvp own account
Received other technical income
Description of the outsourcing of the administration of the investment entity
Description of the liability when outsourcing of the administration of the investment entity
Description of the outsourcing of the custody of assets of the investment entity
Description of the liability when outsourcing of the custody of assets of the investment entity
Description of the policy relating to outsourcing
Description of the overview when a supervisory board member is appointed and will resign
Package cost development and package change (natura)
Description paid, unpaid rewards to the staff
Parking facilities in exploitation
Disclosure of parking facilities in exploitation
Policy of parking facilities in exploitation
Description of application and reason for application consolidation exemption for venture capital investment company
Outstanding participation rights
Disclosure of outstanding participation rights
Outstanding participation rights 85 percent or more invested in another investment entity
Participations (classified as equity)
Disclosure of participations (classified as equity)
Policy of participations (classified as equity)
Participations (classified as liability)
Disclosure of participations (classified as liability)
Policy of participations (classified as liability)
Description of the party benefiting from the surcharges and discounts of own shares
Patient and residents dependent expenses
Disclosure of patient and residents dependent expenses
Policy of patient and residents dependent expenses
Payables to central cash
Payables to central cash and health care insurance fund
Disclosure of payables to central cash and health care insurance fund
Policy of payables to central cash health care insurance fund
Disclosure of payables to central cash
Policy of payables to central cash
Payables to members of the cooperative
Current payables to members of the cooperative
Disclosure of current payables to members of the cooperative
Policy of current payables to members of the cooperative
Disclosure of payables to members of the cooperative
Disclosure of non-current payables to members of the cooperative
Policy of non-current payables to members of the cooperative
Policy of payables to members of the cooperative
Payables relating to derivatives
Disclosure of payables relating to derivatives
Policy of payables relating to derivatives
Payables relating to employee benefits
Disclosure of payables relating to employee benefits
Policy of payables relating to employee benefits
Payables to healthcare providers
Disclosure of payables to healthcare providers
Policy of payables to healthcare providers
Other significant currency positions and financial instruments that are not intended to cover the price or foreign exchange risk
Disclosure of other significant currency positions and financial instruments that are not intended to cover the price or foreign exchange risk
Other significant currency positions and financial instruments that are not intended to cover the price or foreign exchange risk 85 percent or more invested in another investment entity
Disclosure of other significant currency positions and financial instruments 85 percent or more invested in another investment entity that are not intended to cover the price or foreign exchange risk
Payables from hedging transactions concerning the price and exchange rate risks related to the investments
Disclosure of payables from hedging transactions concerning the price and exchange rate risks related to the investments
Payables from hedging transactions concerning the price and exchange rate risks related to the investments 85 percent or more invested in another investment entity
Disclosure of payables from hedging transactions concerning the price and exchange rate risks related to the investments 85 percent or more invested in another investment entity
Debts due to holiday pay
Disclosure of debts due to holiday pay
Policy of debts due to holiday pay
Payables relating to income tax
Disclosure of payables relating to income tax
Payables relating to pension payments
Disclosure of payables relating to pension payments
Policy of payables relating to pension payments
Payables from transactions with financial derivatives
Disclosure of payables from transactions relating to financial instruments
Payables relating to VPL arrangements received not yet utilised
Disclosure of payables relating to VPL arrangements received not yet utilised
Policy of payables relating to VPL arrangements received not yet utilised
Debts due to vacation days
Disclosure of debts due to vacation days
Policy of debts due to vacation days
Payables relating to value transfers
Disclosure of payables relating to value transfers
Policy of payables relating to value transfers
Payments to acquire or redeem entity's shares
Expenditure capitalized development costs
Payments to employees
Payments relating to installments under operational leasing
Payments arising from the investment in non-short-term highly liquid securities
Payments relating to the management of investments
Other payments from investment activities
Payments relating to the production process
Expenses in connection with the provision and repayment of long-term loans granted by the legal entity
Payments relating to the purchase of goods and services
Payments relating to the purchase of treasury shares
Payments relating to the reclaiming of value added tax
Payments related to self made tangible assets
Pension administration expenses
Pension administrative expenses charged to employers
Disclosure of pension administrative expenses charged to employers
Disclosure of pension administration expenses
Pension administration expenses paid
Policy of pension administration expenses
Description of the pension agreement
Description of the pension arrangement and regulation
Policy of pension arrangements
Pension benefits
Disclosure of pension benefits
Pension benefits paid
Policy of pension benefits
Description of the effect on the income statement relating to on balance sheet pension claims
Description of the considerations for inclusion of pension claims
Additional pension expenses
Pension investments
Pension management expenses
Description of the pension management expenses
Disclosure of pension management expenses
Pension management expenses per active participant
Pension management expenses per pensioner
Policy of pension management expenses
Description of the actuarial risks relating to the pension obligations
Description of the duration of the pension obligations
Description of the indexation risk relating to the pension obligations
Description of the maturity ratios of the pension obligations
Description of the annual accrual of the premium relating to the pension obligations
Description of the premium percentages and policies relating to the pension obligations
Pension premiums
Pension receivables
Disclosure of pension receivables
Policy of pension receivables
Pension receivables accruals and receivables
Policy of pension receivables accruals and receivables
Pension receivable other receivables
Description of the internal and external developments in pensions
Performance fees
Performance fees of administrator or investment advisor as a percentage of the average net asset value
Disclosure of performance fees of administrator or investment advisor as a percentage of the average net asset value
Disclosure of performance fees
Policy of performance fees
Disclosure of personal interest in investments of managing and supervisory directors
Amount of personal interest in investments of managing directors and former managing directors
Personal control interest in investments of managing directors and former managing directors
Amount of personal interest in investments of managing and supervisory directors and former managing and supervisory directors
Personal control interest in investments of managing and supervisory directors and former managing and supervisory directors
Amount of personal interest in investments of supervisory directors and former supervisory directors
Personal control interest in investments of supervisory directors and former supervisory directors
Other personnel related expenses
Description of planned expenditure on fundraising and supporting functions
Description of the planned expenditure on the objective
Information regarding the Arrangement of pledging and borrowing
Maturities of the pledging and borrowing arrangements
Policy and implementation of the pledging and borrowing arrangement
Types and extent of the pledging and borrowing arrangements
Information regarding the policies on controlling the payments due to termination of the employment
Information regarding the policies on handling complaints
Description of the principles with regard to the way in which the distribution is determined
Description of the prepared balance sheet and the principles and methods used for the technical provisions and other liabilities
Description of the policy regarding communication with stakeholders
Description of the policy concerning the general environmental, social and personnel aspects
Description of the policy regarding the extent and purpose of the reserves and funds
Description of the policy concerning the fight against corruption and bribery
Description of the profit-sharing in favor of policyholders by product group
Description of the policy concerning the respect of human rights
Description of policy regarding investments
Description of the related risks of the investment policy pursued
Description of policy regarding non restricted equity size and function
Description of the policy regarding the prospective use of reserves and funds
Description of the policy regarding the ratio of expenses to income of fundraising
Description of the manager's remuneration policy
Disclosure of portfolios with a negative premium provision
Positive revaluations of puttable financial instruments
Description of the possible agreements that impacts the composition and decision process of the supervisory board
Description allfälliger häufiger Abwesenheiten eines oder mehrerer Aufsichtsräte
Preferred dividend deducted from result for the year
Discolsure of preferred dividend deducted from result for the year
Policy of preferred dividend deducted from result for the year
Actual premium
Description of the composition of the actual premium
Premium contributions
Disclosure of premium contributions
Premium contributions from employers and employees
Disclosure of premium contributions from employers and employees
Policy of premium contributions from employers and employees
Premium contributions of net-pension arrangements
Premium contributions on behalf of participants
Disclosure of premium contributions on behalf of participants
Policy of premium contributions on behalf of participants
Policy of premium contributions
Premium contributions received
Cost-effective premium
Description of the composition of the cost-effective premiums
Description of the reasons for differences in the premiums
Description of the premium policy
Smoothed premium
Premiums own account
Premiums received
Description of the presence and operation of the internal risk management system
Description of the method of presentation of deferred tax assets that is expected to be deductible within 12 months after the balance sheet date
Description of the manner in which financial fixed assets are presented that fall due within 12 months after the balance sheet date
Description of the extent to which the principles differ from the policy value compared to the market value
Principles and policies for the allocation of assets, liabilities, income, expenses and cash flows to the DAEB branch
Principles and policies for the allocation of assets, liabilities, income, expenses and cash flows to the non-DAEB branch
Description of the principles for determining the policy value
Description of the effect of the correction of the material error
Disclosure of prior period errors
Description of nature and extent of the material error
Proceeds from cash resources obtained at acquisition
Proceeds from borrowings
Proceeds from debenture loans
Proceeds from mortgage loans
Proceeds from other short and long term loans
Proceeds from private loans
Proceeds from debt securities
Proceeds from a sale and financial leaseback transaction
Proceeds from subordinated borrowings
Proceeds from issuing shares
Proceeds from re(placement) shares
Proceeds from sales of group companies
Proceeds from sales of intangible assets
Revenue from the sale of intangible assets, unless accounted for as net sales
Proceeds from sales of investment portfolio
Proceeds of sales of investments in group companies and participating interests
Proceeds of sales of land and buildings and of shares
Proceeds of sales of other investments
Proceeds from sales of non-consolidated entities
Proceeds from sales of other financial assets
Proceeds from sales of other participating interests
Proceeds from sales of property, plant and equipment
Description of the process of 'succession planning'
Description of the wages and salaries processed in the income statement
Disclosure of processing of cost deductions of premium pension institutions
Description of how these compensation schemes have been accounted for
Policy of processing of repair and maintenance costs
Description of the way in which the surcharges and discounts of treasury shares are accounted for
Description of product responsibility
Description of the products and services of the pension fund
Gross profit-sharing and discounts
Profit sharing and discount paid
Reinsured part of profit sharing and discounts
Description of the progression of the interest rate in case of inconsistent interest rate for remaining maturity
Project income
Current cost of tangible fixed assets
Acquisitions of property, plant and equipment
Book value of inactive property, plant and equipment that are held for sale
Disclosure of the carrying amount of decommissioned property, plant and equipment held for disposal
Book value of temporarily inactive property, plant and equipment
Disclosure of book value of temporarily inactive property, plant and equipment
Carrying amount of property, plant and equipment that the legal entity establishes and expects that it is no longer possible to determine the current cost price reliably
Disclosure of carrying amount of property, plant and equipment that the legal entity establishes and expects that it is no longer possible to determine the current cost price reliably
Historical cost price of property, plant and equipment
Description of the extent to which the current value of property, plant and equipment is directly derived from observable prices or recent market-based transactions or is estimated using other valuation techniques
Description of the involvement of an independent appraiser
Description of the methods and significant assumptions used for estimation of the current value of property plant and equipment
Description of the method of processing of realized revaluations
Description of the year of most recently applied revaluations
Depreciation rate of property, plant and equipment
End of the range of the depreciation rate
Start of the range of the depreciation rate of property, plant and equipment
External utilization and divestitures of property, plant and equipment
Usefull life (in months) of property, plant and equipment
Exchange differences of property, plant and equipment
Disclosure of finance lease of property, plant and equipment
Gross book value of fully depreciated property, plant and equipment that are still in use
Disclosure of gross book value of fully depreciated property, plant and equipment that are still in use
Indication if property, plant and equipment is held for exploitation, held for direct use relating to the objective or held as an investment
Description of the impairment of property, plant and equipment
Description of reversal of the impairment of property, plant and equipment
Description of the existence and nature of restrictions on ownership of tangible fixed assets
Description of the market value of property, plant and equipment if this deviates significantly from the book value
Description of the nature and extent of other important movements of property, plant and equipment
Description of property, plant and equipment of which the legal entity does not have legal ownership
Description of payments included in the book value of construction in progress
Description of non-settled capital commitments of tangible fixed assets
Description of property, plant and equipment serving as collateral for commitments
Disclosure of property, plant and equipment recognised at prices significantly different from market prices
Description of third party compensation for property, plant and equipment that has been impaired, lost or abandoned
Description of the expected costs of repair of property, plant and equipment
Cost price of the additions to property, plant and equipment recognised directly in the statement of income and expense due to special circumstances
Description of the special circumstances surrounding and method of processing of additions to property, plant and equipment recognised directly in the statement of income and expense
Description of the valuation of property, plant and equipment is carried out by internal or external appraisers
Provision actuarial health insurance
Disclosure of provision actuarial health insurance
Policy of provision actuarial health insurance
Provision for insurance liabilities (vvp)
Balance sheet provision for insurance liabilities
Provision for obligations due to illness or disability
Disclosure of provision for obligations due to illness or disability
Policy of provision for obligations due to illness or disability
Provision for disposal obligations
Disclosure of provision for disposal obligations
Policy of provision for disposal obligations
Provision for employee benefits
Disclosure of provision for employee benefits
Environmental provision
Disclosure of environmental provision
Policy of environmental provision
Provision for aging population
Disclosure of provision for aging population
Policy of provision for aging population
Provision for longevity risk
Provision for movement to be recorded for significant collective insurance contracts
Provision for insurance of disability risks
Disclosure of provision for insurance of disability risks
Policy of provision for insurance of disability risks
Provision for insurance of illness or disability
Disclosures about provision for insurance for illness or disability
Policy of provision for insurance of sickness or incapacity for work
Provision for jubilee benefits
Disclosure of provision for jubilee benefits
Policy of provision for jubilee benefits
Provision for legal proceedings
Disclosure of provision for legal proceedings
Policy of provision for legal proceedings
Provision for major maintenance
Disclosure of provision for major maintenance
Policy of provision for major maintenance
Provision on behalf of risk participants
Disclosure of provision for liabilities for risk participants
Policy provision on behalf of risk participants
Provision for onerous contracts
Disclosure of provision for onerous contracts
Policy of provision for onerous contracts
Provision participating interests
Provision participating interests
Disclosure of provision relating to participating interest
Policy of provision relating to participating interest
Description of the actuarial assumptions used for the provision for pension obligations
Description of other important actuarial assumptions
Description of obligations per balance sheet date that have pension provisions
Description of the discount rate
Description of the method used for determining the interest addition to the provision for pension obligations
Provision for pension obligations net-pension arrangements
Provision for pension obligations on behalf of participants
Disclosure of provision pension obligations on behalf of participants
Policy of provision for pension obligations on behalf of participants
Provision for pension obligations on behalf of pension fund
Description of the applied actuarial assumptions for the provision pension obligations on behalf of pension fund
Description of the applied assumptions for the provision pension obligations on behalf of pension fund
Description of the extent in which indexation is taken into account in the different pension arrangements of the provision pension obligations on behalf of pension fund
Description of the indexation clauses of different pension arrangements in the provision pension obligations on behalf of pension fund
Description of the nature of the different pension arrangements in the provision pension obligations on behalf of pension fund
Disclosure of provision for pension obligations on behalf of pension fund
Description of the extent in which an insured partner is taken into account in the provision pension obligations on behalf of pension fund
Description of the extent in which the pension accrual of disabled workers are taken into account in the provision pension obligations on behalf of pension fund
Description of the method of indexation of the provision pension obligations on behalf of pension fund
Description of the market rate used in the provision pension obligations on behalf of pension fund
Description of the method of determining the market rate for the provision pension obligations on behalf of pension fund
Description of the motivation for the market rate used in the provision pension obligations on behalf of pension fund if different from interest rate term structure published by DNB
Description of the nature and extent of the transferred insurance and investment risks in the provision pension obligations on behalf of pension fund
Policy of provision for pension obligations on behalf of pension fund
Provision pension obligations on behalf of pension fund relating to active participants
Disclosure of provision pension obligations on behalf of pension fund relating to active participants
Provision pension obligations on behalf of pension fund relating to inactive participants
Disclosure of provision pension obligations on behalf of pension fund relating to inactive participants
Provision pension obligations on behalf of pension fund relating to other participants
Disclosure of provision pension obligations on behalf of pension fund relating to other participants
Provision pension obligations on behalf of pension fund relating to pensioners
Disclosure of provision pension obligations on behalf of pension fund relating to pensioners
Description of the surcharge of pension disbursement expenses in the provision pension obligations on behalf of pension fund
Description of the survival rate
Description of the valuation methods of the provision for pension obligations
Provision for repair costs
Disclosure of provision for repair costs
Policy of provision for repair costs
Restructuring provision
Disclosure of restructuring provision
Policy of restructuring provision
Revisions of decision for profit sharing of provisions
Provisions relating to share based payments
Disclosure of provisions relating to share based payments
Policy of share-based payment provision
Warranty provision
Disclosure of warranty provision
Policy of warranty provision
Newly formed provisions
Additions to provisions charged against the income statement
Other additions to provisions
Additions to provisions through revaluation reserve
Changes of provisions due to exchange rate differences
Provisions with a maturity exceeding five years
Provisions with an expected maturity within one year
Movement of provisions
Not used figures released
Reversal of additions to provisions through revaluation reserve
Expenses charged against provisions
Withdrawals of provisions
Other withdrawals of provisions
Withdrawals from provisions due to profit sharing allocated to technical provisions
Yielded interest of provisions and changes in discount rate
Disclosure of communication expenses
Publicity expenses
Disclosure of publicity expenses
Policy of publicity expenses
Purchase of group companies
Purchase of intangible assets
Purchase of investment portfolio
Purchase of investments
Purchase of investments in group companies and participating interests
Investments in group companies and participating interests
Purchase of investments in land and buildings and in shares
Investments in land and buildings and in shares
Purchase of other investments
Other investments
Expenses for the purchase of land, buildings, machinery, concessions and participations
Purchase of non-consolidated entities
Purchase of participating interests and partnerships
Purchase of other financial assets
Purchase of other participating interests
Purchase of property, plant and equipment
Property, plant and equipment
Description of the purchase of treasury shares by non-listed organisations in which the investment entity has a controlling interest
Purchase value of delivered products
Disclosure of purchase value of supplied products
Policy of purchase value of supplied products
Purchased investments payable
Expenses of purchases and acquisitions
Disclosure of expenses of purchases and acquisitions
Description of the quality of the activities and the effectiveness and efficiency of the activities
Investment properties under development
Disclosure of investment properties under development
Policy of concept property investment under development
Investment properties in operation
Accumulated revaluations of real estate in exploitation
Additions to real estate in exploitation
Initial additions of real estate in exploitation
Subsequent expenditures of real estate in exploitation
Investments from acquisitions / new consolidations
Transfers of real estate under development
Description of the consequences of the difference in the policy value and market value of real estate in exploitation
Description of the difference in the policy value and market value of real estate in exploitation
Disclosure of investment properties in operation
Decommissioning and disposals of real estate in operation
Movement during the period of real estate in exploitation
Other movements of real estate in exploitation
Policy of real investment properties in operation
Description of important contractual obligation commitments to purchase or develop immovable property for exploitation
Description of the facts and circumstances which lead to reclassifications of real estate in exploitation
Description of the impact on equity and results from reclassifications of real estate in exploitation
Reclassifications of real estate in exploitation from and to real estate sold subject to terms and conditions
Result from changes in the market value of real estate in exploitation
Transfers of real estate in exploitation from and to inventories or real estate for own use
Disclosure of the valuation of real estate in exploitation carried out by appraiser
Real estate sold subject to terms and conditions
Disclosure of real estate sold subject to terms and conditions
Number of transactions of real estate sold subject to terms and conditions
Policy of real estate sold subject to terms and conditions
Description of the conditions of the transactions of real estate sold subject to terms and conditions
Description of the method in which the realisable value of intangible fixed assets is determined on the basis of valuation at current value
Description of whether the current value or the value in use is applicable
Realised losses on investments
Disclosure of realised losses on investments
Policy of realised losses on investments
Realised profits on investments
Disclosure of realised profits on investments
Policy of realised profits on investments
Realised revaluation charged to equity
Realised differences in value
Description of the realization of the realised and unrealised results
Description of the reason why the adjustment of the comparing figures is not possible, together with the nature if the adjustment did occur
Description of the reason for the deviation if the claim run-off statistic is not directly related to the amount of the provision in the balance sheet and the claims expense in the profit and loss account
Description of the circumstances underlying the designation or not of a company as a participating interest, deviating from the legal presumption that a capital interest of at least 20 percent constitutes a participating interest
Description of the ground on which circumstance in a participation, for the purpose of exercising significant influence or not, is deviated from the 20% limit of voting rights.
Description of the reason for transfers between equity and liabilities
Description of the reasons for the lack of the diversity policy
Description of the reason with regard to the way in which the distribution is determined
Description of the reason why it is practically impossible to recalculate amounts in the multi-year overview over years preceding the previous reporting year according to the new system
Description of the reason(s) why a possible reappointment is after eight years is of importance
Description of the reason for the reclassification of a financial asset
Description of the reason why a reliable calculation or estimate of the significance of the change in accounting policy for assets and results is not possible
Description of the reason why the market value of the real estate in operation is not based on a valuation by an independent and relevant expert.
Description of the reasons for the use of the legal power of adjustment or recovery, as well as a description of the financial effects thereof
Description of the reason(s) for not (yet) establishing an internal audit service
Receipts of customers
Receipts relating to investments
Receipts arising from the investment in non-short-term highly liquid securities
Other receipts from policyholders
Receipts relating to the payment of value added tax
Receipts in connection with the provision and repayment of long-term loans granted by the legal entity
Receipts from royalties, commissions and such
Receivables and prepayments
Receivables from central cash
Disclosure of receivables from central cash
Policy of receivables from central cash
Receivables from members of the cooperative
Current receivables from members of the cooperative
Disclosure of current receivables from members of the cooperative
Policy of current receivables from members of the cooperative
Disclosure of receivables from members of the cooperative
Disclosure of non-current receivables from members of the cooperative
Policy of non-current receivables from members of the cooperative
Policy of receivables from members of the cooperative
Receivables relating to financing deficit
Disclosure of receivables relating to financing deficit
Policy of receivables relating to financing deficit
Additions of receivables from banks due to changes in value
Concentration of receivables from banks
Movement of receivables from banks
Other movements of receivables from credit institutions
Receipts after write-offs of receivables from banks
Release of receivables from banks due to changes in value
Write-offs of receivables from banks
Receivables from central cash and health care insurance fund
Disclosure of receivables from central cash and health care insurance fund
Policy of receivables from central cash health care insurance fund
Additions of receivables from customers due to changes in value
Concentration of receivables from customers
Movement of receivables from customers
Other movements of receivables from customers
Receipts after write-offs of receivables from customers
Release of receivables from customers due to changes in value
Write-offs of receivables from customers
Receivables from deferred profit sharing
Disclosure of receivables from deferred profit sharing
Policy of receivables from deferred profit sharing
Receivables from employers
Disclosure of receivables from employers
Policy of receivables from employers
Receivables from healthcare providers
Disclosure of receivables from healthcare providers
Policy of receivables from healthcare providers
Receivables from insurance policies not immediately due from current accounts
Disclosure of receivables from insurance policies not immediately due from current accounts
Policy of receivables from insurance policies not immediately due from current accounts
Other receivables from insurance policies not immediately due from current accounts
Disclosure of other receivables from insurance policies not immediately due from current accounts
Policy of other receivables from insurance policies not immediately due from current accounts
Receivables VO from the Ministry of OC&W
Disclosure of receivables VO from the Ministry of OC&W
Policy of receivables VO from the Ministry of OC&W
Receivables from participants of pension fund
Disclosure of receivables from participants of pension fund
Policy of receivables from participants of pension fund
Receivables from profit sharing not immediately due
Disclosure of receivables from profit sharing not immediately due
Policy of receivables from profit sharing not immediately due
Receivables from value transfers
Disclosure of receivables from value transfers
Policy of receivables from value transfers
Receivables relating to income tax
Disclosure of receivables relating to income tax
Policy of receivables relating to income tax
Indication if receivables are held for exploitation, held for direct use relating to the objective or held as an investment
Disclosure of receivables with a maturity exceeding one year
Description of receivables of which the legal entity does not have legal ownership
Receivables on employers
Disclosure of receivables on employers
Policy of receivables on employers
Receivables on participants PPI
Disclosure of receivables on participants
Policy of receivables on participants
Other receivables relating to reinsurance part technical provisions
Disclosure of other receivables from reinsurance part technical provisions
Policy of other receivables from reinsurance part technical provisions
Receivables and payables classified as cash and cash equivalents on behalf of pension fund
Receivables and payables classified as investments on behalf of pension fund
Receivables and payables classified as payables on behalf of pension fund
Receivables and payables classified as receivables on behalf of pension fund
Receivables from reinsurance
Disclosure of receivables from reinsurance
Policy of receivables from reinsurance
Receivables from value transfers
Disclosure of receivables from value transfers
Policy of receivables from value transfers
Disclosure of the received or expected goods for the execution of assignments
Disclosure of reconciliation between the operating result and the cash flow from operations when applying the direct method
Description of the recovery plan that is applicable during the period
Description of the recovery plan in case of a reserve deficit
Redemption premiums
Disclosure of redemption rights and obligations of all real estate sold under conditions that qualify as a sales transaction
Reference to the available information on compliance with the codes of conduct
Description of references to standards for management systems
Description of a reflection of the co-determination on the plan for the years 2021 to 2024
Available regulatory capital
Available regulatory capital ratio
Disclosure of regulatory capital
Minimum required regulatory capital
Minimum required regulatory capital ratio
Reimbursement investementactivities
Disclosure of reimbursement for investmentsactivities
Policy of reimbursement for investmentsactivities
Expenses and reimbursements for lending of financial instruments
Other contracts reinsurance
Disclosure of other contracts reinsurance
Policy of other contracts reinsurance
Reinsurance part technical provisions
Additions to reinsurance part technical provisions
Disclosure of reinsurance part technical provisions
Exchange differences on reinsurance part technical provisions
Movement of reinsurance part technical provisions
Other movements of reinsurance part technical provisions
Description of the nature of insurance related receivables or payables of the reinsurance part technical provisions
Policy of reinsurance part technical provisions
Release from reinsurance part technical provisions
Description of the terms applicable when an insurance policy expires in the reinsurance part technical provisions
Usage of reinsurance part technical provisions
Yielded interest of reinsurance part technical provisions
Description of reinsurance policy
Reinsurance premiums paid
Reinsurer benefits received
Amount of transactions with related parties of the fund manager, investment entity or custodian that have not occurred on a regulated market or other market for financial instruments
Description of the features of the agreements with related parties of the fund manager, investment entity or custodian
Description of the statement that the investment entity invests directly or indirectly in another investment entity that is an affiliate of the manager, investment entity or custodian
Description of the investments in related parties of the fund manager, investment entity or custodian that encompasses more than ten percent of the capital
Description of the investments in investment entities that are related parties of the fund manager, investment entity or custodian
Description of the statement that the investment entity invests directly or indirectly in another investment entity managed by an affiliate of the manager, investment entity or custodian
Description of the types of transactions carried out through parties affiliated with the fund manager, investment entity or custodian and the conditions thereof
Description of the name of the custodian, the price, the relevant conditions, the valued value and the reason for not acting in accordance with the market
Rate of the total transaction volume performed through related parties of the fund manager, investment entity or custodian
Rate of consolidation of the related party
Date of the last available financial statements of the related party
Equity of the related party according to the last available financial statements
Income of the related party according to the last available financial statements
Legal form of the related party
Indication of the main contract education activities of the related party
Indication of the main activities related to contract research of the related party
Indication of the main activities of the related party
Indication of the most important activities with regard to other matters of the related party
Indication of the most important activities with regard to real estate of the related party
Rate of participation in the related party
Registered office of the related party
Result of the related party according to the last available financial statements
Severally liable for the liabilities of the related party (Y/N)
Released for costs from the vvp
Release of costs from own account premiums
Description of the competent authority in the management report on the relevant political or social themes published by the Minister of Education, Culture and Science for the reporting year in question
Description of the main issues of social aspects relevant to the legal entity
Disclosure of reliability transactioncosts premium pension institutions
Remaining term (in months) of the rights granted by the company during the financial year
Remittances to related (international) parties
Disclosure of remittances to related (international) parties
Remuneration of the administrator of the investment entity
Disclosure of the remuneration of the administrator of the investment entity
Remuneration of the employees of the administrator of the investment entity
Remuneration of the employees of the administrator of the investment entity attributable to the investment entity
Number of beneficiaries of the remuneration of the employees of the administrator of the investment entity attributable to the investment entity
Remuneration of the employees of the administrator of the investment entity involved with the investment entity
Number of beneficiaries of the remuneration of the employees of the administrator of the investment entity involved with the investment entity
Number of beneficiaries of the remuneration of the employees of the administrator of the investment entity
Regular remuneration of the employees of the administrator of the investment entity
Variable remuneration of the employees of the administrator of the investment entity
Remuneration of the employees of the administrator whose actions have a significant influence on the risk profile of the investment entity
Remuneration of the management of the administrator of the investment entity
Remuneration of executive managing directors
Remuneration of executive directors and non executive managing directors
Disclosure of remuneration of executive directors and non executive managing directors
Remuneration of managing and supervisory directors
Extent of employment (in hours) of managing and supervisory directors
Part-time rate of employment of managing and supervisory directors
Remuneration of non-executive managing directors
Rental income
Disclosure of rental income
Rental income from investment properties
Disclosure of rental income from investment properties
Policy of rental income
Rental and leasing expenses
Disclosure of rental and leasing expenses
Policy of rental and leasing expenses
Repayments of borrowings
Repayments of debt securities
Repayments of subordinated borrowings
Representation expenses
Description of the required coverage ratios and the extent of compliance to these ratios
Required interest
Required interest
Reserve for discretionary profit sharing
Disclosure of reserve for discretionary profit sharing
Movement of reserve for discretionary profit sharing
Policy of reserve for discretionary profit sharing
Reserves
Reserves and funds
Additions to reserves and funds
Reserves and funds in the consolidated financial statements
Difference in reserves and funds in the separate and consolidated financial statements
Other differences in reserves and funds between the separate and consolidated financial statements
Direct movement in reserves and funds as a result of a change in accounting policies
Direct movement in reserves and funds as a result of exchange differences
Direct movement in reserves and funds as a result of financial instruments
Direct movement in reserves and funds as a result of impairments
Direct movement in reserves and funds as a result of the reversal of impairments
Direct movement in reserves and funds as a result of prior period errors
Disclosure of reserves and funds
Disclosure of important subsequent events that impact reserves and funds
Movement of reserves and funds
Other movements of reserves and funds
Other reserves and funds
Disclosure of other reserves and funds
Policy of other reserves and funds
Policy of reserves and funds
Release from reserves and funds
Revaluations of assets recognised in reserves and funds
Reserves and funds in the separate financial statements
Transfers of reserves and funds
Withdrawals of reserves and funds
Disclosure of reserves
Disclosure of reserves with limited spending
Additions to other reserves
Withdrawals from other reserves
Policy of reserves
Description of responsibilities and working methods of management
Description of responsibilities and working methods of the supervisory body
Accountability Memorandum 'Clarity in funding' (educational institution for higher education or vocational education and adult education)
Accountability Quality agreements
Result
Description of the result of the activities
Disclosure of result analysis
Amount of the result from a sector group
Amount of the result from profit source
Result before member payments
Disclosure of result before member payments
Policy of result before member payments
Result before tax of business activities that are not continued sustainably
Description of the result before taxes that is achieved with the settlement of items of the loan capital of a business activity that is not continued sustainably
Description of the result before taxes that is achieved with the sale of assets of a business activity that is not continued on a sustainable basis
Result before tax generated from the sale of assets of a business activities that are not continued sustainably
Result before tax generated from the settlement of the debt items of a business activities that are not continued sustainably
Result on life insurance portfolio development
Disclosure of result
Result of business activities that are not continued sustainably
Result from derivative financial instruments
Result from other financial transactions
Result from foreign exchange
Result from investments
Result from securities
Result on invalidity
Result on mortality
Result on other technical bases
Policy of result
Result on chance systems
Gains or losses arising from the outsourcing or disposal of a intangible assets
Gains or losses arising from the outsourcing or disposal of a property, plant and equipment
Description of what has been or will be done with the results of the evaluation of the alternative measures taken in the absence of the internal audit service
Description of the results for material changes in external circumstances
Description of the results of the policy concerning the general environmental, social and personnel aspects
Description of the results of the policy concerning the fight against corruption and bribery
Description of the results of the policy concerning the respect of human rights
Description of the results of the annual review and evaluation of the principles of the remuneration policy including irregularities that may have occurred
Risks associated to retirement benefit plans based on IAS 19R
Characteristics of retirement benefit plans based on IAS 19R
Disclosure of retirement benefit plans based on IAS 19R
Funding arrangements of retirement benefit plans based on IAS 19R
Impact of retirement benefit plans based on IAS 19R on the amounts in the financial statements
Return collective investment reused securities cash description
Disclosure return fees not benefiting the investment entity
Reused received securites description
Revaluation of property, plant and equipment
Disclosure of revaluation of property, plant and equipment
Additions to revaluation reserve
Movement of revaluation reserve as a result of change in accounting policies
Movement of revaluation reserve as a result of tax impact of change in accounting policies
Movement of revaluation reserve as a result of tax impact of realised revaluations
Movement of revaluation reserve as a result of realised revaluations through hedged assets and liabilities
Movement of revaluation reserve as a result of realised revaluations through the income statement
Movement of revaluation reserve as a result of realised revaluations through the other reserves
Movement of revaluation reserve as a result of revaluations through hedged assets and liabilities
Movement of revaluation reserve as a result of revaluations through the income statement
Movement of revaluation reserve as a result of revaluations through the other reserves
Withdrawals from revaluation reserve
Description of turnover, other operating income, exceptional items and net result of each of the parties for the period prior to the merger date, which are included in the net profit for the financial year
Policy of revenue recognition
Revenues
Revenues from dividends
Revenues from interest
Revenues from Licenses
Revenues from providing services
Revenues from royalties
Revenues from the sale of goods
Revenues from other sources
Description of rights and obligations under the compensation plans not recognized as revenue in the income statement
Description of rights associated with shares held in administration
Disclosure of hedging of rights granted
Type of shares or certificates that the rights granted not yet exercised by the end of the financial year claim rights provides
Nominal value of the type of shares or certificates that the rights granted not yet exercised by the end of the financial year claim rights provides
Description of the position on the balance sheet date of granted and not yet hedged rights to acquire or acquire own shares
Number of underlying shares of granted rights not yet exercised
Description of the policy for hedging of rights granted
Description of purchase commitments of shares or certificates of shares on behalf of rights granted
Description of the newly issued shares for the exercise of the granted rights
Description of the treasury shares purchased for the exercise of the granted rights
Description of risk management in the context of management of corporate social responsibility reporting
Description of risk management policy
Description of risks associated with outsourcing
Sales of investments
Sales related expenses
Sales and repayments of investments
Disclosure of fair value of securities
Description of aggregated transaction data for the different types of SFT's and total revenue swaps separately
Description of concentration data of securities financing transactions
Description of custody under SFT's and total return swaps collateral provided by the collective investment undertaking
Description of custody under SFTs and total return swaps collateral received by the collective investment undertaking
Description of general data of securities financing transactions
Securities financing transactions maturity profile segment description
Description of yield and cost data for the different types of SFT's and total revenue swaps
Description of reuse of securities data of securities financing transactions
Securities handling and clearing description
Description of whether the securities are held as required for business operations, for direct use in the context of the objective or for investment
Securities held on seperate, joined or different accounts description
Listed securities
Description of the maturity profile of the securities divided by the maturity segments
Description of securities of which the legal entity does not have legal ownership
Non-listed securities
Description of the ten most common counterparties for the different types of SFT's and total return swaps seperately
Description of the most common issuers of securities of all SFT's and total revenue
Securities that will be allowed or be traded on regulated market within one year
Description of the type of securities and the quality of securities
Additions to financial assets by segment
Additions to intangible assets by segment
Additions to property, plant and equipment by segment
Amortisation of intangible assets by segment
Assets by segment
Description in the composition of reportable segments
Depreciation of property, plant and equipment by segment
Disclosure of segment information
Impairment of intangible assets by segment
Impairment of property, plant and equipment by segment
Segment information, income
Segment information, income from other segments
Segment information, income from third parties
Liabilities by segment
Net revenue by segment
Intercompany revenue from other segments by segment
Net revenue from third parties by segment
Policy of segment information
Provisions by segment
Description of the reconciliation between segmented and aggregated information
Result for the year by segment
Description of selection of programs and or projects
Description of the selection process and how to safeguard the independence of the auditor
Statement on (semi) annual financial reporting
Disclosure of sensitivity analysis
Description of the sensitivity of the investments on market developments
Service fees
Disclosure of service fees
Policy of service fees
Settlement contribution received from the healthcare insurance fund
Disclosure of settlement contribution received from the healthcare insurance fund
Policy of settlement contribution received from the healthcare insurance fund
Settlement result
Settlement result
Disclosure of settlement statistics
Severance payments
Disclosure of severance payments
Policy of severance payments
Description of the redundancy scheme of the (former) director
Share based payments
Description of share based payments
Disclosure of determining of fair value or intrinsic value of the share options relating to the share based payments
Disclosure of share based payments
Expenses relating to share based payments
Disclosure of expenses relating to share based payments
Policy of expenses relating to share based payments
Description of the position of granted not yet exercised options relating to share based payments
Description of the policy for hedging of granted share options of share based payments
Description of important conditions of share based payments
Share based payments included in wages and salaries
Liabilities relating to share based payments
Policy of share based payments
Description of purchase commitments of shares(certificates) relating to share based payments
Average price of purchased treasury shares relating to share based payments
Paid and called-up capital that is not recognized as fully paid for tax purposes
Shares certificate issued
Disclosure of share certificates or shares held in administration
Agio that is not regarded as deposited for tax purposes
Shares held in administration
Accumulated depreciation and impairment of shares and other variable-yield securities
Accumulated revaluations of shares and other variable-yield securities
Additions to shares and other variable-yield securities
Depreciation of shares and other variable-yield securities
Disposals of shares and other variable-yield securities
Depreciation of disposals of shares and other variable-yield securities
Impairment of shares and other variable-yield securities
Reversal of impairment of shares and other variable-yield securities
Movement of shares and other variable-yield securities
Revaluations of shares and other variable-yield securities
Conditions for the conversion of loans redeemable in shares
Description of the risks and uncertainties that have had a significant impact on the legal entity in the past financial year, and the consequences for the legal entity
Description of situation per year end activities non listed organisations
Description of the social aspects that are relevant for a good understanding of the chain
Sold investments
Disclosure of solvency considered
Description of the impact of the risks stated in the risk report on the solvency considered essential
Description of the method used to determine the solvency considered essential
Disclosure of solvency
Solvency requirements information
Description of the extent to which specific codes of conduct are followed and which codes are concerned
Disclosure of spending percentage
Spending percentage of expenses
Spending percentage of income
Sponsoring contributions
Disclosure of sponsoring contributions
Policy of sponsoring contributions
Staffing level
Disclosure of staffing level
Staffing level of management
Disclosure of staffing level of management
Staffing level of supporting staff / other employees
Disclosure of staffing level of supporting staff / other employees
Staffing level of scientific staff
Disclosure of staffing level of scientific staff
Staffing level of primary staff / teaching staff
Disclosure of staffing level of primary staff / teaching staff
Description of the categories of stakeholders
Description of the composition of the stakeholders body
Description of the opinion of the stakeholders body on the actions of management, policies, as well as future policy choices
Description of the response of management to the opinion of the stakeholders body
Date appointment
Description of the line item in the statement of income and expenses where information expenses are recognised
Disclosure of statement of comprehensive income
Policy of statement of comprehensive income
Description of statements, agreements and guidelines in the context of social reporting
Description of the numerical reconciliation between the average effective tax rate and the applicable tax rate
Factors that affect the relationship between tax expense or income and profit
Description of the numerical reconciliation of the tax expense or income with the product of the result before tax and the applicable tax rate
Description of the nature of the statutory provision
Description of the structure and results of the remuneration policy
Disclosure of students who are financially supported by the Financial Support Fund
Description of subordinated liability
Current subordinated loans
Disclosure of subordinated loans
Policy of subordinated loans
Description of the (estimate of the) financial impact from the subsequent event
Subsequent events in the management report
Description of the nature of the subsequent event
Description of subsequent events for non-listed organisations in which the investment entity has a controlling interest
Expenses of subsidies and contributions
Disclosure of expenses of subsidies and contributions
Provided subsidies and gifts
Disclosure of provided subsidies and gifts
Policy of provided subsidies and gifts
Subsidies provided
Explanation of the subsidies provided by the Minister of Education, Culture and Science or the Minister for Primary and Secondary Education and the Media
Subsidies provided including subsidy liabilities not distributed
Subsidy income
The activities were fully implemented and completed at the end of the reporting year in accordance with the subsidy obligations
Amount of allocation of subsidy income
Characteristic of allocation of subsidy income
Date of allocation of subsidy income
Balance as at 31 December reporting year
Any surplus of the subsidy income to be settled
Balance of subsidy income still to spend
Subsidy income from central governments
Subsidy income from central governments relating to Ministry of VWS
Disclosure of subsidy income from central governments relating to Ministry of VWS
Policy of subsidy income from central governments relating to Ministry of VWS
Subsidy income from central governments relating to Ministry of V&J
Disclosure of subsidy income from central governments relating to Ministry of V&J
Policy of subsidy income from central governments relating to Ministry of V&J
Other subsidy income from central governments
Disclosure of other subsidy income from central governments
Policy of other subsidy income from central governments
Subsidy income from companies
Disclosure of subsidy conditions
Disclosure of subsidy income
Subsidy income from the European Union
Eligible costs in the year under review
Expenses relating to the utilisation of the subsidy income during the reporting period
Subsidy income from governments
Subsidy income from other governments
Description of the incidental or structural character of the subsidy income
Subsidy income from international organisations
Subsidy income from KNAW (Royal Academy of Sciences)
Subsidy income from NWO (Dutch Organisation for Scientific Research)
Subsidy income from national governments
Subsidy income from other national governments
Subsidy income from other non-profit organisations
Other subsidies, including wage cost subsidies and EU subsidies
Disclosure of other subsidies, including wage cost subsidies and EU subsidies
Policy of other subsidies, including wage cost subsidies and EU subsidies
Policy of subsidy income
Subsidy income from private organisations
Subsidy income from other private organisations
Subsidy income relating to provinces and municipalities (excluding WMO and Youth law)
Disclosure of subsidy income relating to provinces and municipalities (excluding WMO and Youth law)
Policy of subsidy income relating to provinces and municipalities (excluding WMO and Youth law)
Subsidy income received before the reporting period
Subsidy income received during reporting period
Grant income received up to and including the previous reporting year
Subsidy income, settlements not yet approved by subsidy provider
Disclosure of current subsidy liabilities
Policy of current subsidy liabilities
Disclosure of subsidy liabilities
Disclosure of non-current subsidy liabilities
Policy of non-current subsidy liabilities
Subsidy liabilities not distributed
Policy of subsidy liabilities
Date of publication of the sustainability report
Summary of the sustainability report
Sum of transfer taken pension obligations
Sum of transfer taken pension obligations
Disclosure of sum of transfer taken pension obligations
Policy of sum of transfer taken pension obligations
Sum of transfer transferred pension obligations
Sum of transfer transferred pension obligations
Disclosure of sum of transfer transferred pension obligations
Policy of sum of transfer transferred pension obligations
Supervisory expenses
Disclosure of supervision expenses
Policy of supervision expenses
Report of the supervisory body
Description of type and amount of the sureties received to decrease the counterparty risk
Description of the sustainability reporting with regards to water rights
Disclosure of the tax burden on the individual items in the statement of comprehensive income
Tax payables
Disclosure of tax payables
Policy of tax payables
Tax receivables
Disclosure of tax receivables
Policy of tax receivables
Technical provision for discretionary profit sharing obligations
Disclosure of technical provision for discretionary profit sharing obligations
Policy of technical provision for discretionary profit sharing obligations
Other technical provision
Amount of the technical provisions if these are calculated on the basis of surrender of all insurance policies
Technical provisions benefits payable life insurance
Discount rate of technical provisions for damages or benefits payable
Disclosure of discounting of technical provisions for damages or benefits payable
Nominal amount before discounting of the technical provisions for damages or benefits payable
Technical provisions life insurance other
Movement during the period of technical provisions
Additions to other technical provisions
Exchange differences on other technical provisions
Description of the extent in which the other technical provisions is non-current
Description of the method of determining the other technical provisions
Movement of other technical provisions
Other movements of other technical provisions
Description of the nature of other technical provisions
Release from other technical provisions
Usage of reinsurance part technical provisions
Yielded interest of other technical provisions
Technical provisions unearned premiums life insurance
Description of the activities
Description of the actual performance indicators related to the identified environmental aspects
Description of the analysis of economical, environmental and social aspects in the chain
Description of the analysis of the differences between the performances achieved and the objectives stipulated
Description of the applied accounting standards or guidelines
Description of the audit and certification of management systems
Description of the economic aspects of corporate social responsibility within the chain
Description of the economic aspects of corporate social responsibility
Description of the financial aspects of corporate social responsibility within the chain
Description of the financial aspects of corporate social responsibility
Description of the financial aspects of corporate social responsibility within operations
Description of the non-financial aspects of corporate social responsibility within the chain
Description of the non-financial aspects of corporate social responsibility
Description of the non-financial aspects of corporate social responsibility within operations
Description of the economic aspects of corporate social responsibility within operations
Description of the business activities with regards to the environmental aspects within the chain
Description of the business activities with regards to the environmental aspects
Description of environmental protection measures taken in the context of corporate social responsibility within the chain
Description of environmental protection measures taken in the context of corporate social responsibility
Description of environmental protection measures taken in the context of corporate social responsibility within operations
Description of the business activities with regards to the environmental aspects within operations
Description of the business activities with regards to the social aspects within the chain
Description of the business activities with regards to the social aspects
Description of the business activities with regards to the social aspects with regards to human rights within the chain
Description of the business activities with regards to the social aspects with regards to human rights within operations
Description of the business activities with regards to the social aspects human rights operations
Description of the business activities with regards to the social aspects within operations
Description of labor issues within the chain
Description of labor issues
Description of labor issues within operations
Description of the choice and the role of dialogues with interested in the reporting process
Description of the choices made related to the information to be reported in the policy report
Description of the activities of the company with regards to the general social aspects within the chain
Description of the activities of the company with regards to the general social aspects
Description of governance and ethics within the chain
Description of governance and ethics
Description of governance and ethics within operations
Description of the role of stakeholders in the main problems and challenges for the legal entity within the chain
Description of the role of stakeholders in the main problems and challenges for the legal entity
Description of the role of stakeholders in the main problems and challenges for the legal entity within operations
Description of the main problems and challenges for the legal entity and to what extent these are (partly) decisive for the business strategy within the chain
Description of the main problems and challenges for the legal entity and to what extent these are (partly) decisive for the business strategy
Description of the main problems and challenges for the legal entity and to what extent these are (partly) decisive for the business strategy within operations
Description of the activities of the company with regards to the general social aspects within operations
Description of the interrelationship between the environmental, social and economic aspects within the chain
Description of the interrelationship between the environmental, social and economic aspects
Description of the interrelationship between the environmental, social and economic aspects within operations
Description of the composition of management
Description of the composition of the supervisory body
Description of what are the main considerations are for the policy that is being pursued in this regard
Description of how stakeholders have been consulted
Description of the consultations and outcomes related to the dialogue with stakeholders
Description of the contribution that the organisation intends to deliver to sustainable development
Description of the controls to mitigate the principal risks and uncertainties
Description of the corporate social responsibility reporting policy
Description of the degree of subjectivity in valuations
Description of the differences with the reporting period of the financial report
Description of the diversity policy with regard to the composition of the management board and the supervisory board
Description of the division of tasks and responsibilities within the legal entity
Description of the economical aspects related to both financial and non-financial indicators
Description of the expectations related to future developments and the formulation of new objectives
Description of the expected impact on the results and financial position
Description of the future expectations concerning the general environmental social financial and economical aspects
Description of the governance structure and management information systems for the general environmental social financial and economical aspects
Description of the governance structure and management of the corporate social responsibility reporting
Description of the group structure and legal form
Description of the impact of changes in definitions and measurement methods
Description of the implementation and testing of the formulated policy
Description of the implemented measures and monitoring of the compliance with these measures
Description Of the implications for the information in the sustainability report
Description of the inherent limitations in the reliability of the data as a result of the methods of measuring, estimating and calculating
Description of the integration of the management of economic, environmental and social aspects in the daily activities
Description of the international cooperation within the sector
Description of the international trade finance and property relations of the organisation
Description of the legal structure
Description of the main categories of suppliers classified by preference rankings
Description of the main divisions, branches and participating interests of the corporation
Description of the main markets and categories of customers in the context of supply chain information
Description of the main subcontractors if applicable
Description of the measures aimed at the integrity of the advertising policies
Description of the method of implementation of fair competition and pricing
Description of the methods of measuring, estimating and calculating
Description of the most important performance indicators
Description of the most important products, services and markets
Description of the most relevant processes within the organisation
Description of the multiannual overview and trends
Description of the national and international labour aspects
Description of the national and/or international chain in which the entity operates
Description of the objective
Description of the objectives related to economical environmental and social aspects of business operations and supply chain responsibility
Description of the objectives related to the performance indicators
Description of the operational risks and uncertainties related to the remuneration policy
Description of the operational risks and uncertainties related to the reputation of the entity
Description of the operational risks and uncertainties relating to corruption
Description of the operational risks and uncertainties relating to internal organisation and administration of the legal entity
Description of the operational risks and uncertainties relating to personnel, products and the environment
Description of the operational risks and uncertainties relating to vulnerability to fraud
Description of the outcomes related to the dialogue with stakeholders
Description of the policy that is being conducted in this regard
Description of the policies with regards to the general environmental social financial and economical aspects
Description of the policy for obtaining basic information
Description of the policy on animal welfare and genetic modification
Description of the policy with regard to independent assurance of sustainability reporting
Description of the policy to meet the objective
Description of the principal risks and uncertainties market demands on product and services of the entity
Description of the principal risks and uncertainties related to governance
Description of the principal risks and uncertainties related to social developments
Description of the principal risks and uncertainties related to sustainability
Description of the principal risks and uncertainties related to the dependence of the entity on products and services
Description of the principal risks and uncertainties relating to bed reduction in mental health care
Description of the principal risks and uncertainties relating to carrying out self-tests
Description of the principal risks and uncertainties relating to changes in the strategy
Description of the principal risks and uncertainties relating to contracting of care and performance-related funding
Description of the principal risks and uncertainties relating to developments in the competitive ability of the entity
Description of the principal risks and uncertainties relating to developments in the macro framework
Description of the principal risks and uncertainties relating to financial reporting
Description of the principal risks and uncertainties relating to internal and external laws and regulations
Description of the principal risks and uncertainties relating to operating activities
Description of the principal risks and uncertainties relating to property valuation including impairments
Description of the principal risks and uncertainties relating to revenue recognition
Description of the principal risks and uncertainties relating to special cost developments (eg expensive medicines)
Description of the principal risks and uncertainties relating to technological developments
Description of the principal risks and uncertainties relating to the financial position of the entity
Description of the principal risks and uncertainties relating to the implementation of new information systems
Description of the principal risks and uncertainties relating to the strategy of the entity
Description of the process for determining the business strategy
Description of the process for the composition of the supervisory board
Description about the profile of the organisation and its activities
Description of the relationship with laws, regulations and licenses
Description of the reporting process and method for consolidating data
Description of the results of the activities
Description of the review of implementation and outcomes of policy and previously expressed expectations
Description of the risks relating to implementing financial reporting systems
Description of the role of definitions
Description of the scope of the independent assurance process
Description of the scope of the sustainability report
Description of the size of the organisation
Description of the social aspects of business activities
Description of the social aspects of the own operations and business activities
Description of the social aspects specifically related to the chain in which the entity operates
Description of the social performance of the organisation
Description of the sustainability reporting with regards to climate change
Description of the sustainability reporting with regards to human rights
Description of the (international) chain management of the legal entity
Description of the target group of the report
Description of the term in office of the members of management
Description of the term in office of the members of the supervisory body
Description of the underlying principle of the data
Description of the vision of the organisation on corporate social responsibility
Total amount of taxes recognized directly in equity
Trade and other receivables
Disclosure of trade and other receivables
Policy of trade and other receivables
Gross trade receivables
Net trade receivables
Provision bad debts on trade receivables
Transaction costs
Transaction costs as a percentage of the average invested assets
Description of the transaction costs
Disclosure of transaction costs
Policy of transaction costs
Transfers from/to other parts of the vvp
Balance of transfers of rights
Disclosure of balance of transfers of rights
Policy of balance of transfers of rights
Transfers of rights paid
Transfers of rights received
Disclosure of the application of the transitional provision - system change
Disclosure of information on the application of the transitional provision - major maintenance provision
Explanation regarding the use of the (temporary) transitional provision for major maintenance by an educational institution
Provision of information on the application of the transitional provision - construction contracts
Provision of information on the application of the transitional provision - construction contracts (liability)
Provision of information on the application of the transitional provision - property, plant and equipment
Provision of information on the application of the transitional provision - revenue
Travel and accommodation expenses abroad
Travel and accommodation expenses inland
Acquired treasury shares
Reissued or issued treasury shares
Movement in treasury shares
Other movements in treasury shares
Disclosure of the calculation basis of the other one-off costs that participants pay in the investment entity on entry and exit
Disclosure of premiums and discounts of treasury shares
Withdrawn treasury shares
Tuition fees, course fees, training fees and exam fees
Disclosure of tuition fees, course fees, training fees and exam fees
Policy of tuition fees, course fees, training fees and exam fees
Turnover ratio
Disclosure of turnover ratio
Sub fund portfolio circulation factor
Disclosure of turnover ratio of sub funds
Description of uncertainties relating to complex allocation systems
Description of uncertainties relating to settlement contributions
Description of nature and extent of uncertainties
Other undefined expenses
Description of underlying positions held by means of derivatives
Understanding of costs asset management and transaction costs
Description of underwriting risk
Description of underwriting risk for indemnity insurance with regard to adequacy of claims provisions
Description of underwriting risk for indemnity insurance with regard to catastrophes
Description of underwriting risk for indemnity insurance
Description of underwriting risk for indemnity insurance with regard to premium rates
Description of underwriting risk for life insurance with regard to costs
Description of underwriting risk for life insurance with regard to mortality
Description of underwriting risk for life insurance
Description of underwriting risk for life insurance with regard to unnatural decay
Description of underwriting risk for life insurance with regard to invalidity
Description of underwriting risk for life insurance with regard to longevity
Description of underwriting risk for life insurance with regard to morbidity
Description of extent of underwriting risks
Description of the impact of the reinsurance policy on underwriting risks
Description of the unexpired risks for discounted cheques and bills of exchange
Unfavourable difference between the received amount and the principal amount of the loan
Description of unpaid, due rewards to staff
Unrealised losses on investments
Disclosure of unrealised losses on investments
Policy of unrealised losses on investments
Unrealised profits on investments
Disclosure of unrealised profits on investments
Policy of unrealised profits on investments
Unrealised differences in value
Description of the categories of real estate in operation for which the basic version is used for the model-based valuation of the market value
Description of the categories of real estate in operation for which the full version is used for the model-based valuation of the market value
Description of the agreements and characteristics of VPL-arrangements
Description of the recognition of VPL-arrangements in the financial statements
Disclosure of value at risk
Description of the method in which the value in use of intangible fixed assets is determined when measured at current value
Description of the values and method on which the values are embedded
Explanation of the level of variable remuneration based on performance measures
Description of the amount of the variable remuneration based on the performance measures
Conditions for the conversion of warrants and warrant loans
Description of the way in which pension arrangements are insured by pension provider
Weighted average number of diluted shares
Weighted average number of ordinary shares
Description of mandatory or voluntary adherence to specific codes of conduct
Information about the willingness of hedging risks and uncertainties
Provision for decommissioning, restoration and rehabilitation costs [member]
Other material actuarial assumptions [member]
Recipes, formulae, models, designs and prototypes [member]
Reserve of gains and losses from investments in equity instruments [member]
Entity's own equity instruments [member]
Unused tax credits [member]
Later than ten years [member]
Changes in tax rates or tax laws enacted or announced [member]
Investment property completed [member]
Reserve of discretionary participation features [member]
Financial guarantee contracts [member]
Country of domicile [member]
Consumable biological assets [member]
Other reserves [member]
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
At cost or in accordance with IFRS 16 within fair value model [member]
Reserve of cash flow hedges [member]
Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member]
Currency swap contract [member]
Nine years before reporting year [member]
Loans and receivables, category [member]
Debt securities [member]
Intangible assets and goodwill [member]
Expected credit losses individually assessed [member]
Entity's total for unconsolidated subsidiaries [member]
Mining assets [member]
Electricity distribution [member]
Wholly unfunded defined benefit plans [member]
Contingent liability for guarantees [member]
Rate-regulated activities [member]
Financial assets measured at fair value through other comprehensive income, category [member]
Types of customers [member]
Discontinued operations [member]
Continuing operations [member]
Gross amount arising from insurance contracts [member]
Not later than three months [member]
Actuarial assumption of mortality rates [member]
Later than seven years and not later than ten years [member]
Income approach [member]
Actuarial assumption of discount rates [member]
Method of assessment of expected credit losses [member]
Hedged items [member]
Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]
Discounted cash flow [member]
Later than five years and not later than seven years [member]
State defined benefit plans [member]
Associates [member]
Financial liabilities at fair value, class [member]
Option pricing model [member]
Events of reclassification of financial assets [member]
Four years before reporting year [member]
Assets held to hedge liabilities arising from financing activities [member]
Revaluation surplus [member]
Insurance contracts to which premium allocation approach has been applied [member]
Property, plant and equipment subject to operating leases [member]
Machinery [member]
Currency in which supplementary information is displayed [member]
Current biological assets [member]
Contingent liabilities related to joint ventures [member]
Top of range [member]
Probability of default [member]
Aggregate continuing and discontinued operations [member]
Financial assets at amortised cost, class [member]
Onerous contracts provision [member]
Classification of assets as held for sale [member]
LTE licences [member]
Net liabilities or assets for remaining coverage excluding loss component [member]
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]
Assets and liabilities [member]
Intangible assets other than goodwill [member]
Later than ten years and not later than fifteen years [member]
Increase (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application [member]
Selling, general and administrative expense [member]
Market approach [member]
Exploration and evaluation assets [member]
Liabilities for incurred claims [member]
Equity attributable to owners of parent [member]
Redesignated amount [member]
Types of contracts [member]
Five years before reporting year [member]
Accounting estimates [member]
Leasehold improvements [member]
Two years before reporting year [member]
Contract assets [member]
Later than one year and not later than five years [member]
Financial risk [member]
Related parties [member]
Joint operations [member]
Material reconciling items [member]
Gross carrying amount [member]
Actuarial assumption of expected rates of inflation [member]
Later than six months [member]
Credit risk [member]
Other contingent liabilities [member]
Trading equity securities [member]
Market comparable prices [member]
Entity's total for joint ventures [member]
Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member]
Currently stated [member]
Aggregated individually immaterial business combinations [member]
Loans to government [member]
New IFRSs [member]
Other provisions [member]
Futures contract [member]
Later than one year and not later than two years [member]
Investment property [member]
Other property, plant and equipment [member]
Gas distribution [member]
Historical volatility for shares, measurement input [member]
IFRS 9 [member]
Cost of sales [member]
Methods used to measure contracts within scope of IFRS 17 [member]
Preference shares [member]
Property, plant and equipment [member]
Major business combination [member]
Level 3 of fair value hierarchy [member]
Insurance contracts issued [member]
Tax contingent liability [member]
Construction in progress [member]
Entity's total for cash-generating units [member]
Factoring of receivables [member]
Current [member]
Customer-related intangible assets [member]
Additional paid-in capital [member]
Hedge fund investments [member]
Segments [member]
Items of contingent liabilities [member]
Market comparable companies [member]
Computer equipment [member]
Financial assets, category [member]
Actuarial assumption of life expectancy after retirement [member]
Provision for credit commitments [member]
Financial assets, class [member]
Not later than one month [member]
Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]
Investment property under construction or development [member]
Post-employment medical defined benefit plans [member]
Refunds provision [member]
Business combinations [member]
Consensus pricing [member]
Investments in equity instruments designated at fair value through other comprehensive income [member]
Intangible assets under development [member]
Broadcasting rights [member]
Consolidated [member]
Contingent liability arising from post-employment benefit obligations [member]
Actuarial assumption of medical cost trend rates [member]
Setup costs [member]
Types of transfer [member]
Government [member]
Unobservable inputs [member]
Unrealised foreign exchange gains (losses) [member]
Announcement of plan to discontinue operation [member]
Property, plant and equipment by operating lease status [member]
Underlying equity instrument [member]
Credit impairment of financial instruments [member]
Commencement of major litigation [member]
Prepayment risk [member]
Unallocated amounts [member]
Non-life insurance contracts [member]
Bearer plants [member]
Regulatory deferral account balances classified as disposal groups [member]
Risk adjustment for non-financial risk [member]
Share premium [member]
Securitisations [member]
Land [member]
Right-of-use assets [member]
Insurance contracts other than those to which premium allocation approach has been applied [member]
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Computer software [member]
Annual Improvements 2018-20 Amendments to IFRS 9 [member]
Financial assets at fair value, class [member]
Previously stated [member]
Financial assets available-for-sale, category [member]
Credit spread, measurement input [member]
Initially applied IFRSs [member]
Level 2 and 3 of fair value hierarchy [member]
Later than six months and not later than one year [member]
Accumulated other comprehensive income [member]
Weighted average [member]
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, category [member]
Transferred financial assets that are not derecognised in their entirety [member]
Types of instrument [member]
Other impaired assets [member]
Annual Improvements 2018-20 Amendments to IFRS 1 [member]
Other equity securities [member]
Seven years before reporting year [member]
Government customers [member]
Goods or services transferred at point in time [member]
Other price risk [member]
Other assets [member]
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]
Entity's total for probability of default [member]
Financial instruments credit-impaired [member]
Mortgages [member]
Financial liabilities, category [member]
Later than three years and not later than four years [member]
Multi-employer defined benefit plans [member]
Goods or services transferred over time [member]
Financial assets at fair value through other comprehensive income, category [member]
Reserve of share-based payments [member]
Redesignated [member]
All levels of fair value hierarchy [member]
Actuarial assumption of expected rates of pension increases [member]
Previous GAAP [member]
Assets and liabilities not classified as held for sale [member]
Mastheads and publishing titles [member]
Office equipment [member]
Retained earnings, excluding profit (loss) for reporting period [member]
Long-term borrowings [member]
Vehicles [member]
Oil and gas assets [member]
Short-term contracts [member]
Later than three months and not later than one year [member]
Entity's total for related parties [member]
Funding arrangements of defined benefit plans [member]
Issued capital [member]
Later than one year and not later than three years [member]
Cost approach [member]
Securitisation vehicles [member]
Contingent liability for decommissioning, restoration and rehabilitation costs [member]
On demand [member]
Aggregated individually immaterial joint ventures [member]
Interest Rate Benchmark Reform-Phase 2 [member]
Constant prepayment rate, measurement input [member]
Forward contract [member]
Actuarial assumption of retirement age [member]
Later than five years and not later than ten years [member]
Default financial statements date [member]
Risks [member]
Service concession rights [member]
Accumulated impairment [member]
Reclassified items [member]
Classes of regulatory deferral account balances [member]
Provision for taxes other than income tax [member]
External credit grades [member]
Interest rate swap contract [member]
Disposal of major subsidiary [member]
Announcing or commencing implementation of major restructuring [member]
Trading securities [member]
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member]
Intangible assets with indefinite useful life [member]
Reserve of change in value of foreign currency basis spreads [member]
Intangible assets material to entity [member]
Value of business acquired [member]
Interest rate types [member]
Unused tax losses [member]
Voluntary changes in accounting policy [member]
Allowance for credit losses [member]
Non-adjusting events after reporting period [member]
Annual Improvements to IFRS Standards 2018-20 [member]
All other segments [member]
Later than two years and not later than three years [member]
Agricultural produce, group [member]
Financial liabilities at fair value through profit or loss, category [member]
Capital reserve [member]
Held-to-maturity investments, category [member]
Financial assets impaired [member]
Costs to obtain contracts with customers [member]
Products and services [member]
Franchises [member]
Major ordinary share transactions [member]
IFRSs [member]
Airport landing rights [member]
Joint ventures where entity is venturer [member]
Key management personnel of entity or parent [member]
Property, plant and equipment not subject to operating leases [member]
Financial assets collectively assessed for credit losses [member]
Financial liabilities outside scope of IFRS 7, class [member]
Financial assets, type [member]
Time-and-materials contracts [member]
Share of contingent liabilities of associates [member]
Entities with joint control or significant influence over entity [member]
Later than three years and not later than five years [member]
Warranty provision [member]
Entity's total for joint operations [member]
Liquidity risk [member]
Derivatives [member]
Financial liabilities, class [member]
Foreign countries [member]
Loans to corporate entities [member]
Assets and liabilities classified as held for sale [member]
Equity [member]
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss [member]
Reportable segments [member]
Later than three years [member]
Significant interest rate benchmarks subject to interest rate benchmark reform [member]
Reserve for catastrophe [member]
Regulatory deferral account balances not classified as disposal groups [member]
Destruction of major production plant [member]
Loan commitments [member]
Goods sold through intermediaries [member]
Share-based payment arrangements [member]
Opening balance before adjustment, cumulative effect at date of initial application [member]
Retained earnings, profit (loss) for reporting period [member]
Effect of asset ceiling [member]
Land and buildings [member]
Not later than one year [member]
Mining property [member]
Opening balance after adjustment, cumulative effect at date of initial application [member]
Warranty contingent liability [member]
Miscellaneous other reserves [member]
Entity's total for subsidiaries [member]
Not internally generated [member]
Biological assets [member]
Functional or presentation currency [member]
Direct finance leases acquired in business combination [member]
All types of depositary receipts [member]
Types of insurance contracts [member]
Share capital [member]
Technology-based intangible assets [member]
Ranges [member]
Life insurance contracts [member]
Performance obligations [member]
Onerous contracts contingent liability [member]
Aggregated time bands [member]
Entity's total for external credit grades [member]
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
Subsidiaries [member]
Ships [member]
Counterparties [member]
Potential ordinary share transactions [member]
Hedges [member]
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]
Regulatory environments [member]
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]
Entity's total for consolidated structured entities [member]
Later than five years [member]
Intangible exploration and evaluation assets [member]
Actuarial assumption of expected rates of salary increases [member]
Net defined benefit liability (asset) [member]
Mining rights [member]
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
Bearer biological assets [member]
Goods sold directly to consumers [member]
Individual assets or cash-generating units [member]
Estimates of present value of future cash outflows [member]
Financial assets at fair value through profit or loss, category [member]
Operating segments [member]
Miscellaneous other provisions [member]
Other temporary differences [member]
Entity's total for unconsolidated structured entities [member]
Treasury shares [member]
Unconsolidated structured entities [member]
Financial assets individually assessed for credit losses [member]
Pension defined benefit plans [member]
Other environment related provision [member]
Goodwill [member]
Aggregated individually immaterial associates [member]
Tangible exploration and evaluation assets [member]
Capital redemption reserve [member]
Fair value hedges [member]
Equity investments [member]
Expropriation of major assets by government [member]
Later than four months [member]
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Purchased call options [member]
Plants [member]
Written put options [member]
Concentrations of risk [member]
Reinsurer's share of amount arising from insurance contracts [member]
Estimates of present value of future cash inflows [member]
Onerous Contracts-Cost of Fulfilling Contract [member]
Financial liabilities at amortised cost, category [member]
Past due status [member]
Contract duration [member]
Expected credit losses collectively assessed [member]
Floating interest rate [member]
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]
Increase (decrease) due to voluntary changes in accounting policy [member]
At cost [member]
In accordance with IFRS 9 [member]
Adjustment to mid-market consensus price, measurement input [member]
Plan assets [member]
Non-current assets or disposal groups classified as held for sale [member]
Financial assets at fair value through profit or loss, classified as held for trading, category [member]
Wholly or partly funded defined benefit plans [member]
Net amount arising from insurance contracts [member]
Defined benefit plans [member]
Licences and franchises [member]
Loss component [member]
Copyrights, patents and other industrial property rights, service and operating rights [member]
Aggregate adjustment to carrying amounts reported under previous GAAP [member]
Final salary pension defined benefit plans [member]
Other related parties [member]
Market risk [member]
Securities lending [member]
Financial assets at amortised cost, category [member]
Internally generated [member]
Categories of assets recognised from costs to obtain or fulfil contracts with customers [member]
Trade receivables [member]
Immature biological assets [member]
Timing of transfer of goods or services [member]
Insurance contracts by remaining coverage and incurred claims [member]
Financial instruments not credit-impaired [member]
Elimination of intersegment amounts [member]
Entity's total for internal credit grades [member]
Six years before reporting year [member]
Statutory reserve [member]
Parent [member]
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]
Insurance contracts [member]
Separate management entities [member]
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
Unconsolidated subsidiaries [member]
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]
Characteristics of defined benefit plans [member]
Financial liabilities at amortised cost, class [member]
Non-government customers [member]
Performance obligations satisfied at point in time [member]
Estimates of present value of future cash flows [member]
Sales channels [member]
Later than one month and not later than three months [member]
Asset-backed financings [member]
Aggregate of fair values [member]
Long-term contracts [member]
Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [member]
Later than two months and not later than three months [member]
Defined benefit plans that share risks between entities under common control [member]
Increase (decrease) due to corrections of prior period errors [member]
Investments accounted for using equity method [member]
Annual Improvements 2018-20 Amendments to IAS 41 [member]
Reserve of overlay approach [member]
Owner-occupied property measured using investment property fair value model [member]
Three years before reporting year [member]
Disclosure of Accounting Policies [member]
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
Licences [member]
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]
Later than three months and not later than four months [member]
Later than one month and not later than two months [member]
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]
Entity's total for business combinations [member]
Performance obligations satisfied over time [member]
Reporting year [member]
Loans to consumers [member]
Inputs to methods used to measure contracts within scope of IFRS 17 [member]
Later than four years and not later than five years [member]
Subsidiaries with material non-controlling interests [member]
Level 2 of fair value hierarchy [member]
Matrix pricing [member]
Temporary difference, unused tax losses and unused tax credits [member]
Insurance risk [member]
Internal credit grades [member]
Living animals [member]
Later than fifteen years and not later than twenty years [member]
Cash-generating units [member]
Joint ventures [member]
Capitalised development expenditure [member]
Other intangible assets [member]
Non-controlling interests [member]
Actuarial assumptions [member]
Revenue multiple, measurement input [member]
Merger reserve [member]
Financial liabilities, type [member]
Reserve of equity component of convertible instruments [member]
Reserve of exchange differences on translation [member]
Hedging instruments [member]
Probability of default, measurement input [member]
12-month expected credit losses [member]
Level 1 of fair value hierarchy [member]
Financial assets outside scope of IFRS 7, class [member]
Biological assets, group [member]
Bottom of range [member]
Borrowings by name [member]
Unconsolidated subsidiaries that investment entity controls directly [member]
Later than three months [member]
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, category [member]
Reserve of change in value of time value of options [member]
Later than twenty years and not later than twenty-five years [member]
Service concession arrangements [member]
Taxation-related regulatory deferral account balances [member]
Lease receivables [member]
Risk diversification effect [member]
Fixed interest rate [member]
Equity price risk [member]
Reserve for equalisation [member]
Effect of overlay approach reclassification [member]
Later than three months and not later than six months [member]
Individually insignificant counterparties [member]
Non-recurring fair value measurement [member]
Abnormally large changes in asset prices or foreign exchange rates [member]
IFRS 17 [member]
Lifetime expected credit losses [member]
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [member]
Brand names [member]
Mature biological assets [member]
Entering into significant commitments or contingent liabilities [member]
Carrying amount [member]
Retained earnings [member]
Communication and network equipment [member]
Fixed-price contracts [member]
Other equity interest [member]
Increase (decrease) due to changes in accounting policy required by IFRSs [member]
Entity's total for associates [member]
Fair value model [member]
Eight years before reporting year [member]
Power generating assets [member]
Option contract [member]
Biological assets, age [member]
Income capitalisation [member]
Interest rate, measurement input [member]
Valuation techniques [member]
Network infrastructure [member]
Reserve of change in value of forward elements of forward contracts [member]
GSM licences [member]
Pre-contract costs [member]
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]
Discount rate, measurement input [member]
Net asset value [member]
Legal proceedings contingent liability [member]
Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member]
Aggregated measurement [member]
Other disposals of assets [member]
Non-current assets held for sale [member]
Commodity price risk [member]
Later than one month and not later than six months [member]
Reinsurance contracts held [member]
Short-term borrowings [member]
Increase (decrease) due to departure from requirement of IFRS [member]
Hedges of net investment in foreign operations [member]
Disposal groups classified as held for sale [member]
Reported if in compliance with requirement of IFRS [member]
Lease liabilities [member]
Ranges of exercise prices for outstanding share options [member]
Non-current biological assets [member]
Restructuring provision [member]
Interest rate risk [member]
Capitalisation rate, measurement input [member]
Estimates of present value of insurance acquisition cash flows [member]
At fair value [member]
Increase (decrease) due to changes in accounting policy [member]
Flat salary pension defined benefit plans [member]
Major purchases of assets [member]
Contingent liabilities [member]
Financial instruments purchased or originated credit-impaired [member]
IFRS 15 [member]
Contingent consideration [member]
Other environment related contingent liability [member]
Later than one year [member]
Disaggregation of insurance contracts [member]
Geographical areas [member]
Financial instruments, class [member]
Financial assets neither past due nor impaired [member]
Risk variables [member]
Unconsolidated structured entities controlled by investment entity [member]
Regulatory deferral account balances [member]
Consolidated structured entities [member]
Separate [member]
Motor vehicles [member]
Residual value risk [member]
Contractual service margin [member]
Gaming licences [member]
Capital requirements [member]
Temporary differences [member]
Liabilities arising from financing activities [member]
Financial assets past due but not impaired [member]
Warrant reserve [member]
Type of measurement of expected credit losses [member]
Effect of transition to IFRSs [member]
Accumulated depreciation and amortisation [member]
Accumulated depreciation, amortisation and impairment [member]
Investment funds [member]
Methods of generation [member]
Restructuring contingent liability [member]
Financial instruments credit-impaired after purchase or origination [member]
Present value of defined benefit obligation [member]
Multi-period excess earnings method [member]
Liabilities [member]
Loans acquired in business combination [member]
Legal proceedings provision [member]
Customers [member]
Cash flow hedges [member]
Classes of acquired receivables [member]
One year before reporting year [member]
Aircraft [member]
Buildings [member]
Assets [member]
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]
Line items by function [member]
Property, Plant and Equipment-Proceeds before Intended Use [member]
Fixtures and fittings [member]
UMTS licences [member]
Later than two years and not later than five years [member]
Entity's total for segment consolidation items [member]
Swap contract [member]
Rent, measurement input [member]
Classification of Liabilities as Current or Non-current [member]
Guarantees [member]
Ordinary shares [member]
Entity's total for individual assets or cash-generating units [member]
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
Interest rate benchmarks [member]
Recurring fair value measurement [member]
Markets of customers [member]
Entity's total for impairment of financial assets [member]
Weighted average cost of capital, measurement input [member]
Currency risk [member]
Biological assets, type [member]
All years of insurance claim [member]
Insurance contracts by components [member]
Reserve of remeasurements of defined benefit plans [member]
Summary quantitative data about what entity manages as capital
Presentation of overlay approach [abstract]
Fair value of assets representing continuing involvement in derecognised financial assets
Increase (decrease) through transfers and other changes, intangible assets and goodwill
Purchases, fair value measurement, liabilities
Non-current accruals and non-current deferred income including non-current contract liabilities [abstract]
Revenue from sale of books
Proceeds from exercise of options
Reclassification out of available-for-sale financial assets
Tax rate effect from change in tax rate
Tangible exploration and evaluation assets
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
Purchase of available-for-sale financial assets
Description of existence of third-party credit enhancement
Adjustments for finance costs
Explanation when greatest transfer activity took place
Rental income from investment property
Description of nature of change in accounting estimate [text block]
Intangible assets other than goodwill [abstract]
Hedges of net investment in foreign operations [abstract]
Impairment loss on financial assets
Intangible assets material to entity
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity's own equity instruments
Liabilities with significant risk of material adjustments within next financial year
Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [abstract]
Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible
Foreign exchange gain (loss)
Disclosure of transactions between related parties [abstract]
Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs
Number of participants of retirement benefit plan receiving benefits
Interest income on loans and advances to customers
Description of presentation currency
Disclosure of classes of share capital [text block]
Financial assets, at fair value
Address of entity's registered office
Disclosure of intangible assets [text block]
Identification of unadjusted comparative information
Loans and receivables
Insurance revenue, amounts relating to changes in liability for remaining coverage
Other comprehensive income, attributable to non-controlling interests
Interest payable
Insurance expense
Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense
Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]
Description of basis for attributing revenues from external customers to individual countries
Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method
Disclosure of detailed information about service concession arrangements [line items]
Unearned premiums
Expense from equity-settled share-based payment transactions
Gains on change in fair value of derivatives
Disclosure of interest income [text block]
Exposure to risk that arises from contracts within scope of IFRS 17
Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss
Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably
Expected volatility, share options granted
Classes of plan assets, fair value monetary amounts [abstract]
Adjustments for decrease (increase) in loans and advances to customers
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Qualifying insurance policies, percentage contributed to fair value of plan assets
Acquisitions through business combinations, property, plant and equipment
Description of key assumptions on which management has based determination of fair value less costs of disposal
Disclosure of information about overlay approach for associates [abstract]
Insurance contracts issued that are assets
Actuarial gains (losses) arising from experience adjustments, before tax, defined benefit plans
Estimated financial effect of contingent liabilities
Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale
Disposals and retirements, property, plant and equipment
Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
Summary quantitative data about entity's exposure to risk [text block]
Disclosure of detailed information about investment property [text block]
Liabilities incurred
Redesignated financial asset as at fair value through profit or loss
Selling, general and administrative expense [abstract]
Non-derivative financial liabilities, undiscounted cash flows
Current inventories
Actuarial assumption of medical cost trend rates
Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits
Description of accounting policy for intangible assets and goodwill [text block]
Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates
Disclosure of information about unconsolidated subsidiaries [abstract]
Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income
Percentage of reasonably possible increase in unobservable input, assets
Useful life measured as period of time, investment property, cost model
Rights, preferences and restrictions attaching to class of share capital
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [abstract]
Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount
Cumulative unrecognised share of losses of associates
Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised
Liabilities in subsidiary or businesses acquired or disposed
Non-current portion of non-current notes and debentures issued
Revenue from insurance contracts issued, without reduction for reinsurance held
Retained earnings, excluding profit (loss) for reporting period
Deposits from customers
Changes in fair value measurement, assets [abstract]
Disclosure of reconciliation of liabilities arising from financing activities [text block]
Remaining amortisation period of intangible assets material to entity
Income taxes paid (refund), classified as operating activities
Disclosure of information about unconsolidated structured entities controlled by investment entity [text block]
Disclosure of detailed information about financial instruments [text block]
Disclosure of effect of overlay approach reclassification on profit or loss for associates [abstract]
Cancellation of treasury shares
Transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income
Acquisition-date fair value of total consideration transferred [abstract]
Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss
Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax
Explanation of possibility of reimbursement, contingent liabilities in business combination
Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Non-current onerous contracts provision
Income from discontinued operations attributable to owners of parent
Statement that lessee accounts for short-term leases using recognition exemption
Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [line items]
Income tax relating to change in value of time value of options included in other comprehensive income
Rental income from investment property, net of direct operating expense
Non-current financial assets available-for-sale
Disclosure of offsetting of financial liabilities [line items]
Actuarial assumption of expected rates of pension increases
Disclosure of reconciliation of changes in biological assets [abstract]
Disclosure of credit risk exposure [line items]
Loans to corporate entities
Maximum exposure to credit risk of loans or receivables
Statement that lessee applied practical expedient in paragraph 46A of IFRS 16 to all rent concessions occurring as direct consequence of covid-19 pandemic that meet conditions in paragraph 46B of IFRS 16
Transfers of research and development from entity, related party transactions
Investments in equity instruments designated at fair value through other comprehensive income
Disclosure of effect of insurance contracts initially recognised [line items]
Operating expense excluding cost of sales
Gain (loss) on hedge ineffectiveness recognised in other comprehensive income
Receipts from premiums and claims, annuities and other policy benefits
Description of cross-reference to disclosures about activities subject to rate regulation
Insurance revenue [abstract]
Decrease (increase) in net defined benefit liability (asset) resulting from payments from plan
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances
Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models
Number of other equity instruments forfeited in share-based payment arrangement
Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision
Disclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform [text block]
Disclosure of information about overlay approach for associates [line items]
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities
Number and average number of employees [abstract]
Increase (decrease) in provision for unearned premium
Description of accounting policy for hedging [text block]
Disclosure of detailed information about borrowings [text block]
Lease liabilities [abstract]
Auditor's remuneration [abstract]
Trade and other payables recognised as of acquisition date
Increase (decrease) in other provisions
Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments
Area of land used for agriculture
Non-current financial liabilities
Reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax
Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce
Weighted average number of instruments used in calculating diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares
Current accrued income including current contract assets
Revenue from sale of crude oil
Output of agricultural produce
Description of redesignated financial assets
Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block]
Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9
Explanation of seasonality or cyclicality of interim operations
Description of intentions to provide support to structured entity
Income taxes paid (refund) [abstract]
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets
Adjustments for decrease (increase) in other assets
Current liabilities [abstract]
Revenue from room occupancy services
Services expense
Disclosure of service concession arrangements [text block]
Disclosure of intangible assets material to entity [line items]
Distribution costs
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities
Disclosure of assets and liabilities with significant risk of material adjustment [line items]
Disclosure of financial liabilities at date of initial application of IFRS 9 [line items]
Revenue from rendering of information technology services
Financial assets designated as measured at fair value through profit or loss [abstract]
Reclassification adjustments on application of overlay approach, net of tax
Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows
Explanation of value assigned to key assumption
Changes in goodwill [abstract]
Current receivables from rental of properties
Benefits paid or payable
Key management personnel compensation, other long-term employee benefits
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Current government grants
Disclosure of continuing involvement in derecognised financial assets [abstract]
Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible
Current financial assets at fair value through profit or loss, classified as held for trading
Weighted average number of ordinary shares used in calculating diluted earnings per share
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from return on reimbursement rights, excluding interest income or expense
Basic earnings (loss) per share from discontinued operations
Gains (losses) on change in fair value of derivatives
Effect of exchange rate changes on cash and cash equivalents [abstract]
Non-current warranty provision
Disclosure of liquidity risk of insurance contracts [text block]
Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument
Disclosure of investment entities [text block]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assets
Net movement in other regulatory deferral account balances related to profit or loss
Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income
Percentage of reasonably possible decrease in unobservable input, entity's own equity instruments
Number of shares authorised
Statement of profit or loss and other comprehensive income [abstract]
Disclosure of revenue [text block]
Expense arising from exploration for and evaluation of mineral resources
Transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments held at end of reporting period
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
Description of amounts of potential income tax consequences practicably determinable
Bank borrowings, undiscounted cash flows
Gains (losses) recognised in other comprehensive income, fair value measurement, entity's own equity instruments [abstract]
Current raw materials and current production supplies
Explanation of estimated financial effect of contingent liabilities
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets
Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method
Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Description of reason for change in functional currency
Disclosure of maturity analysis of finance lease payments receivable [line items]
Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset)
Description of any retirement benefit plan termination terms
Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements
Legal proceedings provision [abstract]
Description of accounting policy for held-to-maturity investments [text block]
Distribution and administrative expense
Expense arising from insurance contracts
Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not applied
Increase (decrease) through changes in models or risk parameters, financial assets
Regulatory deferral account debit balances [abstract]
Dividends received, classified as operating activities
Other expense, by function
Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations
Reserve of overlay approach
Categories of financial assets [abstract]
Increase (decrease) through change in equity of subsidiaries, equity
Financial instruments whose fair value previously could not be reliably measured at time of derecognition
Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract]
Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status
Information about contingent liabilities that disclosure is not practicable
Disclosure of quantitative information about leases for lessee [abstract]
Disclosure of information about employees [text block]
Increase through new leases, liabilities arising from financing activities
Disclosure of fair value measurement of assets [abstract]
Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
Revenue from sale of alcohol and alcoholic drinks
Debt instruments held [abstract]
Disclosure of investment property [text block]
Changes in deferred acquisition costs arising from insurance contracts [abstract]
Disclosure of sensitivity analysis for actuarial assumptions [abstract]
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets
Balances on term deposits from customers
Disclosure of information about effect of interest rate benchmark reform on entity's financial instruments and risk management strategy [text block]
Description of accounting policy for research and development expense [text block]
Current production supplies
Increase (decrease) in net defined benefit liability (asset)
Short-term investments, classified as cash equivalents
Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised
Statement that rate regulator is related party
Current contract liabilities
Significant unobservable input, liabilities
Information about lessee's exposure arising from extension options and termination options
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
Additional liabilities, contingent liabilities recognised in business combination [abstract]
Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated
Interest income on financial assets designated at fair value through profit or loss
Prepayments
Classes of employee benefits expense [abstract]
Explanation of goodwill not allocated to cash-generating unit
Reserve of cash flow hedges
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [text block]
Direct operating expense from investment property [abstract]
Financial assets held for managing liquidity risk
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, entity's own equity instruments
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale
Miscellaneous components of equity [abstract]
Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates
Average price of hedging instrument
Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property
Disclosure of information about unconsolidated structured entities controlled by investment entity [line items]
Dividends recognised as distributions to owners of parent
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block]
Purchase of treasury shares
Description of reasons for providing support to structured entity without having contractual obligation to do so
Name of entity whose consolidated financial statements have been produced for public use
Analysis of age of financial assets that are past due but not impaired [text block]
Disclosure of joint ventures [abstract]
Regulatory deferral account credit balances [abstract]
Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment features
Increase (decrease) through transfers and other changes, intangible assets other than goodwill
Equity instruments, amount contributed to fair value of plan assets
Description of nature of differences between measurements of reportable segments' profits or losses and entity's profit or loss before income tax expense or income and discontinued operations
Cash flows from (used in) insurance contracts
Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets
Inventories pledged as security for liabilities
Description of reason why entity stopped applying IFRSs
Disclosure of uncertainties of entity's ability to continue as going concern [text block]
Disclosure of financial liabilities [text block]
Disclosure of detailed information about property, plant and equipment [abstract]
Interest income for financial assets not at fair value through profit or loss
Description of accounting policy for leases [text block]
Investment property fair value used as deemed cost
Changes in reinsurance assets [abstract]
Loans payable in default
Names of employers and employee groups covered
Revenue from rendering of passenger transport services
Adjustments for increase (decrease) in trade accounts payable
Royalty income
Number of shares in entity held by entity or by its subsidiaries or associates
Description of sources of hedge ineffectiveness expected to affect hedging relationship
Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
Disclosure of tax receivables and payables [text block]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, entity's own equity instruments
Description of biological assets
Description of valuation techniques used in fair value measurement, liabilities
Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [line items]
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items]
Accrued income including contract assets [abstract]
Non-controlling interest in acquiree recognised at acquisition date
Tax rate effect of revenues exempt from taxation
Adjustments for increase (decrease) in financial liabilities held for trading
Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments
Disclosure of information about unconsolidated subsidiaries [line items]
Revenue from sale of food and beverage
Explanation of fact that entity's owners or others have power to amend financial statements after issue
Impairment loss recognised in profit or loss, intangible assets and goodwill
Information on how incremental fair value granted was measured, modified share-based payment arrangements
Interest income on impaired financial assets accrued
Number of share options expired in share-based payment arrangement
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
Post-employment benefit expense in profit or loss, defined benefit plans [abstract]
Description of accounting policy for financial assets [text block]
Non-current prepayments and non-current accrued income other than non-current contract assets
Other adjustments for non-cash items
Interest income on debt instruments held
Interest expense (income), defined benefit plans
Information about credit quality of neither past due nor impaired financial assets [text block]
Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts
Foreign exchange gain (loss) [abstract]
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
Indication of uncertainties of amount or timing of outflows, contingent liabilities
Description of accounting policy for transactions with related parties [text block]
Proportion of voting rights held in joint venture
Tax effect of revenues exempt from taxation
Government grants
Expense from share-based payment transactions with employees
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment
Current financial assets at fair value through profit or loss
Gains (losses) on litigation settlements [abstract]
Estimate of benefit payments expected to be paid from defined benefit plan
Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency
Disclosure of external credit grades [abstract]
Assets obtained by taking possession of collateral or calling on other credit enhancements
Explanation of assets acquired by way of government grant and initially recognised at fair value
Dated subordinated liabilities
Description of transactions after reporting period that significantly change number of ordinary shares outstanding
Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assets
Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
Statement of comprehensive income [abstract]
Disclosure of information about overlay approach for joint ventures [abstract]
Disclosure of significant interest rate benchmarks to which entity's hedging relationships are exposed [text block]
Payments to manufacture or acquire assets held for rental to others and subsequently held for sale
Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participants
Disclosure of associates [text block]
Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category
Income relating to variable lease payments not included in measurement of net investment in finance lease
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [line items]
Percentage of reasonably possible increase in unobservable input, entity's own equity instruments
Financial liabilities, at fair value
Explanation of initial application of impairment requirements for financial instruments [text block]
Contingent liabilities recognised in business combination
Disclosure of auditors' remuneration [text block]
Description of type of plan
Current onerous contracts provision
Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets
Gain recognised in bargain purchase transaction
Travel expense
Land
Explanation of interest income reported net of interest expense
Description of compound financial instruments with multiple embedded derivatives
Additions from subsequent expenditure recognised as asset, investment property
Other comprehensive income, before tax, gains (losses) from investments in equity instruments
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets
Description of nature and extent of significant restrictions on transfer of funds to entity
Description of nature of transferred financial assets that are not derecognised in their entirety
Disclosure of non-adjusting events after reporting period [line items]
Indication of uncertainties of amount or timing of outflows, other provisions
Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights
Balances on current accounts from customers
Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]
Accrued income other than contract assets
Income, expense, gains or losses of financial instruments [abstract]
Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument
Current tax expense (income) and adjustments for current tax of prior periods
Quantitative information about non-derivative financial liabilities that have yet to transition to alternative benchmark rate [text block]
Description of frequency and methods for testing procedures of pricing models, assets
Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9
Cash advances and loans made to related parties
Adjustments for increase in other provisions arising from passage of time
Description of nature of entity's operations and principal activities
Description of collateral held as security and other credit enhancements
Description of accounting policy for business combinations and goodwill [text block]
Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity's own equity instruments [text block]
Disclosure of other non-current liabilities [text block]
Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to non-controlling interests
Income taxes paid (refund), classified as financing activities
Actuarial present value of promised retirement benefits
Disclosure of nature and extent of risks arising from financial instruments [text block]
Description of accounting policy for fee and commission income and expense [text block]
Reclassification adjustments on exchange differences on translation of foreign operations, net of tax
Disclosure of additional information about defined benefit plans [text block]
Plan assets, at fair value
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement
Increase (decrease) in deferred tax liability (asset)
Receivables from contracts with customers
Current borrowings
Disposals, intangible assets and goodwill
Earnings per share [line items]
Disclosure of reclassifications or changes in presentation [abstract]
Gains (losses) on disposals of investment properties [abstract]
Disclosure of detailed information about intangible assets [line items]
Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9
Share of contingent liabilities of associates incurred jointly with other investors
Disclosure of changes in accounting estimates [abstract]
Reversal, allowance account for credit losses of financial assets
Liabilities or components of equity relating to discretionary participation features
Explanation of nature and extent of renewal and termination options
Other receivables
Adjustments to reconcile profit (loss) to numerator used in calculating basic earnings per share [abstract]
Adjustments to reconcile profit (loss) other than changes in working capital
Corporate debt instruments held
Information about market for financial instruments
Explanation of changes in applicable tax rates to previous accounting period
Description of accounting policy for regulatory deferral accounts [text block]
Gains (losses) on hedging instrument, fair value hedges
Other financial assets
Description of nature and financial effect of business combinations after reporting period before statements authorised for issue
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity's own equity instruments
Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibition
Assets less current liabilities
Current raw materials
Current advances to suppliers
Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17
Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework
Provision for decommissioning, restoration and rehabilitation costs
Increase (decrease) through gains (losses) in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied
Description of information about surplus or deficit of multi-employer or state plan
Description of how forward-looking information has been incorporated into determination of expected credit losses
Disposals, investment property
Tax rate effect of adjustments for current tax of prior periods
Revenue from rendering of information technology maintenance and support services
Interest expense on financial liabilities held for trading
Principal place of business of joint venture
Description of whether investment in associate is measured using equity method or at fair value
Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]
Interest income on financial assets held for trading
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities [abstract]
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]
Explanation of relationship between sensitivities to changes in risk variables arising from insurance contracts and from financial assets held
Description of nature of entity's relationship with joint venture
Disclosure of disaggregation of revenue from contracts with customers [text block]
Number of shares issued
Non-current refunds provision
Franchise fee income
Depreciation rate, investment property, cost model
Short-term employee benefits expense [abstract]
Disclosure of financial liabilities held for trading [text block]
Amounts payable on demand that arise from contracts within scope of IFRS 17
Non-current portion of non-current bonds issued
Expense for policyholder claims and benefits, without reduction for reinsurance held
Current payables to related parties
Explanation of measurement bases for financial instruments used in preparing financial statements [text block]
Description of major assumptions made concerning future events, contingent liabilities in business combination
Investments in associates accounted for using equity method
Disclosure of initial application of standards or interpretations [text block]
Disclosure of trade and other receivables [text block]
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]
Disclosure of earnings per share [text block]
Description of process for analysing changes in fair value measurements, assets
Description of financial instruments designated as hedging instruments
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block]
Description of accounting policy for biological assets [text block]
Changes in insurance contracts for reconciliation by components [abstract]
Description of significant judgements and assumptions made in determining that entity is agent or principal
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans
Government debt instruments held
Increase through items acquired in business combination, regulatory deferral account debit balances
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [text block]
Other tangible or intangible assets transferred
Key management personnel compensation, post-employment benefits
Description of nature of risks being hedged
Description of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments
Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilities
Title of initially applied IFRS
Revenue from rendering of other telecommunication services
Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired
Percentage of reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17
Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
Increase (decrease) through transfers, property, plant and equipment
Other adjustments for which cash effects are investing or financing cash flow
Current derivative financial liabilities
Impairment loss recognised in profit or loss, intangible assets other than goodwill
Nominal amount of hedging instrument
Description of inputs to option pricing model, share options granted
Description of reasons for transfers out of Level 3 of fair value hierarchy, assets
Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised
Description of accounting policy for foreign currency translation [text block]
Adjustments for dividend income
Other comprehensive income, net of tax, change in value of foreign currency basis spreads
Payments from contracts held for dealing or trading purpose
Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability
Non-current receivables due from associates
Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted
Disclosure of redesignated financial assets and liabilities [abstract]
Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract]
Increase through other contributions by owners, equity
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income
Increase in existing liabilities, contingent liabilities recognised in business combination
Professional fees expense
Adjustments for decrease (increase) in inventories
Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Non-current receivables from taxes other than income tax
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity's own equity instruments
Disclosure of market risk of insurance contracts [text block]
Reduction of issued capital
Description of accounting policy for fair value measurement [text block]
Expenses by nature [abstract]
Other comprehensive income, net of tax, application of overlay approach [abstract]
Support provided to structured entity without having contractual obligation to do so
Additions other than through business combinations, reinsurance assets
Contract assets
Explanation of details of guarantees given or received of outstanding balances for related party transaction
Statement of changes in equity [abstract]
Participating equity instruments other than ordinary shares [abstract]
Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss
Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]
Other comprehensive income, net of tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets
Reversal of impairment loss recognised in profit or loss, investment property
Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit risk
Number of shares issued but not fully paid
Regulatory deferral account debit balances directly related to disposal group
Disclosure of impairment loss recognised or reversed for cash-generating unit [text block]
Number of other equity instruments outstanding in share-based payment arrangement
Disclosure of reconciliation of changes in biological assets [line items]
Disclosure of actual claims compared with previous estimates [line items]
Increase (decrease) through experience adjustments, insurance contracts liability (asset)
Country of incorporation of joint operation
Income from government grants related to agricultural activity
Disclosure of maturity analysis of operating lease payments [line items]
Structured debt, percentage contributed to fair value of plan assets
Liabilities from share-based payment transactions
Cash repayments of advances and loans from related parties
Description of how acquirer obtained control of acquiree
Description of accounting policy for impairment of financial assets [text block]
Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group
Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities
Proceeds from issue of ordinary shares
Property, plant and equipment, revalued assets, at cost
Level of participation of entity compared with other participating entities
Disclosure of forms of funding of structured entity and their weighted-average life [text block]
Liabilities for incurred claims that arise from contracts within scope of IFRS 17
Description of methodology or methodologies used to determine whether presenting effects of changes in liability's credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss
Financial liabilities, carrying amount immediately before initial application of IFRS 9
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included
Other individually immaterial components of other comprehensive income, before tax
Rental expense
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax
Reversal of provisions for cost of restructuring
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets
Increase (decrease) in property, plant and equipment
Description of accounting policy for treasury shares [text block]
Weighted average number of instruments used in calculating basic earnings (loss) per instrument, participating equity instruments other than ordinary shares
Description of fact that amounts presented in financial statements are not entirely comparable
Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]
Dividends received from investments accounted for using equity method, classified as investing activities
Non-controlling interests
Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss
Settled liabilities, contingent liabilities recognised in business combination
Other non-current financial liabilities
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement
Analysis of credit exposures using internal credit grading system [text block]
Disclosure of financial assets at date of initial application of IFRS 9 [abstract]
Description of accounting policy for transactions with non-controlling interests [text block]
Gains (losses) on hedges of net investments in foreign operations, net of tax
Payables on social security and taxes other than income tax
Current notes and debentures issued and current portion of non-current notes and debentures issued
Description of basis on which unit's recoverable amount has been determined
Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset)
Description of periods when cash flows affect profit or loss
Proceeds from government grants, classified as investing activities
Description of relationship between internal and external ratings
Disclosure of range of exercise prices of outstanding share options [text block]
Deferred income including contract liabilities [abstract]
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [line items]
Other comprehensive income, before tax, exchange differences on translation of foreign operations
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share
Disclosure of deposits from customers [text block]
Useful life measured in production or other similar units, property, plant and equipment
Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Impairment loss recognised in profit or loss, goodwill
Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business combination is incomplete at time financial statements are authorised for issue
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [text block]
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets
Non-current portion of non-current borrowings
Reversal of impairment loss recognised in profit or loss, property, plant and equipment
Reclassification adjustments on change in value of forward elements of forward contracts, before tax
Tax expense (income) relating to gain (loss) on discontinuance
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]
Non-current lease liabilities
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed
Changes in allowance account for credit losses of financial assets [abstract]
Non-current liabilities recognised as of acquisition date
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]
Equity instruments, percentage contributed to fair value of plan assets
Non-current investments in equity instruments designated at fair value through other comprehensive income
Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
Cash and cash equivalents classified as part of disposal group held for sale
Non-current trade payables
Changes in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income [abstract]
Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense
Share of profit (loss) of associates and joint ventures accounted for using equity method
Other comprehensive income, net of tax, change in value of time value of options
Description of types of contracts affected by changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [abstract]
Increase through business combinations, contract assets
Cash flows from (used in) investing activities [abstract]
Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]
Trade and other payables
Increase (decrease) through transfers from construction in progress, property, plant and equipment
Description of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
Other non-financial assets
Number of shares issued and fully paid
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity's own equity instruments
Investment funds, amount contributed to fair value of plan assets
Intrinsic value of liabilities from share-based payment transactions for which counterparty's right to cash or other assets vested
Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding
Proceeds from sales of intangible assets, classified as investing activities
Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block]
Programming assets
Expense from continuing involvement in derecognised financial assets
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments
Non-current provisions for employee benefits
Description of reasons why separate financial statements are prepared if not required by law
Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability
Undiscounted operating lease payments to be received
Designated financial liabilities at fair value through profit or loss [abstract]
Depreciation method, property, plant and equipment
Write-downs (reversals of write-downs) of property, plant and equipment [abstract]
Dividends paid, ordinary shares per share
Losses on disposals of investment properties
Current provisions for employee benefits
Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income
Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost
Direct operating expense from investment property generating rental income
Disclosure of entity's operating segments [text block]
Disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions
Share of liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts
Transfers into Level 3 of fair value hierarchy, liabilities
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities
Information about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided in consolidated financial statements
Operating expense
Information about how maximum exposure to loss from continuing involvement is determined
Disclosure of other operating income (expense) [text block]
Current accrued expenses and other current liabilities
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement [abstract]
Share premium
Unsecured bank loans received
Increase (decrease) through transfers from (to) investment property, property, plant and equipment
Increase (decrease) in net assets available for benefits
Income tax relating to investments in equity instruments included in other comprehensive income
Share of amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied
Non-current financial assets at fair value through profit or loss, classified as held for trading
Increase (decrease) through exercise of warrants, equity
Reconciliation of number of shares outstanding [abstract]
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities
Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [text block]
Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control
Disclosure of fee and commission income (expense) [text block]
Name of joint venture
Decrease through classified as held for sale, intangible assets other than goodwill
Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration
Description of major assumptions made concerning future events, other provisions
Description of valuation processes used in fair value measurement, entity's own equity instruments
Gains (losses) on disposals of non-current assets [abstract]
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
Long-term deposits
Adjustment to profit (loss) for preference share dividends
Statement that entity elected to use exemption that permits entity to retain accounting policies for financial instruments applied by associate or joint venture when applying equity method
Description of internal reporting procedures for discussing and assessing fair value measurements, assets
Methods used to measure risk
Explanation of nature and extent of obligations to provide or rights to expect provision of services
Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
Non-current financial liabilities at fair value through profit or loss, classified as held for trading
Number of share options granted in share-based payment arrangement
Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill
Other non-current assets
Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables
Income taxes paid, classified as operating activities
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]
Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances
Other assets
Insurance service result [abstract]
Description of nature of reclassifications or changes in presentation
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income
Disclosure of other provisions [text block]
Gains (losses) on exchange differences on translation of foreign operations, before tax
Transportation expense
Onerous contracts provision
Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)
Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17
Disclosure of related party [text block]
Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4
Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption
Licence fee income
Current interest receivable
Proceeds from disposal or maturity of available-for-sale financial assets
Exercise price of outstanding share options
Borrowings, by type [abstract]
Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument
Disclosure of credit risk of insurance contracts [text block]
Non-current government grants
Increase (decrease) through changes in discount rates, regulatory deferral account credit balances
Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income
Other inflows (outflows) of cash, classified as investing activities
Description of methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17
Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities
Receipts from royalties, fees, commissions and other revenue
Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]
Other non-current non-financial assets
Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount
Remaining unamortised gains (losses) arising on buying reinsurance
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax
Gains (losses) on available-for-sale financial assets
Value at risk
Expenses, by nature
Increase through business combinations, contract liabilities
Disclosure of associates [line items]
Gains (losses) on change in fair value of derivatives [abstract]
Interest expense on debt instruments issued
Designated loans or receivables at fair value through profit or loss [abstract]
Description of nature and extent of government grants for agricultural activity recognised in financial statements
Description of accounting policy decision to use exception in IFRS 13.48, assets
Description of nature of benefits provided by plan
Description of accounting policy for recognition of revenue [text block]
Percentage of reasonably possible decrease in unobservable input, liabilities
Description of nature of assets with significant risk of material adjustments within next financial year
Non-current deferred income other than non-current contract liabilities
Key management personnel compensation, share-based payment
Disclosure of analysis of single amount of discontinued operations [text block]
Disclosure of financial assets to which overlay approach is applied for joint ventures [line items]
Rent deferred income classified as non-current
Regulatory deferral account credit balances and related deferred tax liability
Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period
Fee and commission expense [abstract]
Classes of current inventories, alternative [abstract]
Reclassification adjustments on change in value of time value of options, net of tax
Disclosure of other assets [text block]
Description of fact and reason why entity's exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period
Interest income on other financial assets
Impairment loss recognised in profit or loss, loans and advances
Disclosure of reimbursement rights [line items]
Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
Current tax expense (income) and adjustments for current tax of prior periods [abstract]
Disclosure of operating segments [line items]
Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts
Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4
Name of ultimate parent of group
Write-downs (reversals of write-downs) of inventories
Dividends payable, non-cash assets distributions
Payments for share issue costs
Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block]
Reclassification adjustments on change in value of forward elements of forward contracts, net of tax
Disclosure of interest in funds [text block]
Description of reasons for transfers into Level 3 of fair value hierarchy, assets
Disclosure of risk management strategy related to hedge accounting [line items]
Disclosure of redesignated financial assets and liabilities [text block]
Explanation of how entity determined measurement of insurance contracts at transition date
Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17
Description of to whom group within entity that decides entity's valuation policies and procedures reports, assets
Interest income on impaired financial assets accrued [abstract]
Actuarial assumption of life expectancy after retirement
Increase (decrease) through transfers and other changes, other provisions
Employee contributions
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement
Disclosure of reclassification of financial assets [abstract]
Description of compliance with IFRSs if applied for interim financial report
Intangible assets other than goodwill, revalued assets, at cost
Description of change of investment entity status
Property service charge income (expense)
Disclosure of subsidiaries [abstract]
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited
Quantitative information about non-derivative financial assets that have yet to transition to alternative benchmark rate [text block]
Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period
Closing foreign exchange rate
Capitalisation rate of borrowing costs eligible for capitalisation
Disclosure of information about overlay approach for joint ventures [line items]
Description of how insurer determined that it did not engage in significant activity unconnected with insurance
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block]
Basic earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares
Provisions
Provisions arising from liability adequacy tests
Disposals and retirements, intangible assets and goodwill
Changes in assets for insurance acquisition cash flows [abstract]
Disclosure of fair value measurement of assets [text block]
Depreciation method, investment property, cost model
Description of nature of impending change in accounting policy
Advertising expense
Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilities
Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments
Other comprehensive income, net of tax, cash flow hedges
Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition
Description of nature of obligation, other provisions
Non-current value added tax receivables
Purchases, fair value measurement, assets
Financial liabilities at amortised cost
Statement that insurer is applying temporary exemption from IFRS 9
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets
Disclosure of acquired receivables [abstract]
Current petroleum and petrochemical products
Cumulative unrecognised share of losses of joint ventures
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets
Other finance cost
Interest income on deposits
Current commercial papers issued and current portion of non-current commercial papers issued
Information about how fair value was measured, share options granted
Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss
Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts
Cash flows from (used in) operating activities, discontinued operations
Bearer plants
Other comprehensive income, net of tax, hedges of net investments in foreign operations
Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments
Non-current loans and receivables
Description of fact that impact of initial application of new IFRS is not known or reasonably estimable
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss
Other revenue
Property, plant and equipment, revaluation surplus
Proceeds from sales of investments accounted for using equity method
Disclosure of attribution of expenses by nature to their function [abstract]
Statement that practical expedient about existence of significant financing component has been used
Other tax effects for reconciliation between accounting profit and tax expense (income)
Description of group within entity that decides entity's valuation policies and procedures, liabilities
Income (expenses) from reinsurance contracts held, other than finance income (expenses)
Increase (decrease) in net investment in finance lease
Transfer from (to) inventories and owner-occupied property, investment property
Intangible assets acquired by way of government grant
Increase (decrease) through other changes, liabilities arising from financing activities
Current accruals and current deferred income including current contract liabilities
Share of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
Interest income, defined benefit plans
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block]
Proportion of voting rights held in joint operation
Revenue from sale of silver
Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts
Disclosure of going concern [text block]
Disclosure of transactions between related parties [line items]
Fee expense arising from financial liabilities not at fair value through profit or loss
Reserve for equalisation
Dividends classified as expense
Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination
Additional disclosures related to regulatory deferral accounts [abstract]
Other income (expense) from subsidiaries, jointly controlled entities and associates
Growth rate used to extrapolate cash flow projections
Cost of purchased energy sold
Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes
Disclosure of information about defined benefit plans [abstract]
Disclosure of impairment loss recognised or reversed for cash-generating unit [abstract]
Current ore stockpiles
Description of other inputs to options pricing model, share options granted
Non-current advances received, representing non-current contract liabilities for performance obligations satisfied at point in time
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items]
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset
Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities
Entity's own financial instruments included in fair value of plan assets
Description of contractual agreement or stated policy for charging net defined benefit cost
Discount rate applied to cash flow projections
Purchases, fair value measurement, entity's own equity instruments
Prices specified in forward agreements to purchase financial assets for cash
Assets for insurance acquisition cash flows
Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date
Disclosure of financial assets to which overlay approach is applied for associates [abstract]
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity's own equity instruments
Increase (decrease) in accounting estimate
Increase (decrease) to profit (loss) to reflect dilutive effect resulting from assumed conversion of potential ordinary shares
Current biological assets
Tax effect of tax losses
Current refunds provision
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans [abstract]
Net movement in regulatory deferral account balances related to profit or loss [abstract]
Disclosure of information about expected recognition of contractual service margin in profit or loss [abstract]
Contract liabilities recognised as of acquisition date
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract]
Additions to right-of-use assets
Disclosure of leases [text block]
Changes in fair value of credit derivative [abstract]
Expense relating to variable lease payments not included in measurement of lease liabilities
Explanation of effect of transition on reported cash flows
Gain (loss) arising from derecognition of financial assets measured at amortised cost
Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
Depreciation expense
Outstanding commitments made by entity, related party transactions
Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers
Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9
Administration costs not reflected in return on plan assets, defined benefit plans
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block]
Description of nature of goods or services that entity has promised to transfer
Regulatory deferral account credit balances and related deferred tax liability [abstract]
Gains (losses) on remeasuring available-for-sale financial assets, net of tax
Financial assets, carrying amount immediately after initial application of IFRS 9
Revenue from sale of telecommunication equipment
Loans to government
Description of identity of rate regulator(s)
Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities
Estimate of undiscounted claims that arise from contracts within scope of IFRS 17
Disclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]
Disclosure of objectives, policies and processes for managing capital [abstract]
Non-current net defined benefit liability
Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments
Contract liabilities [abstract]
Description of method of settlement for share-based payment arrangement
Non-current restricted cash and cash equivalents
Non-current prepayments and non-current accrued income other than non-current contract assets [abstract]
Description of reason why presentation currency is different from functional currency
Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise
Disclosure of detailed information about biological assets [line items]
Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty
Other trading income (expense)
Actuarial assumption of mortality rates
Available-for-sale financial assets [abstract]
Disclosure of reconciliation of changes in goodwill [abstract]
Customer-related intangible assets recognised as of acquisition date
Description of funding policy
Comprehensive income, attributable to non-controlling interests
Description of accounting policy for restricted cash and cash equivalents [text block]
Description of reportable segment to which individual asset belongs
Disclosure of fair values of items used as deemed cost [abstract]
Income tax relating to hedges of investments in equity instruments included in other comprehensive income
Actuarial assumption of discount rates
Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital
Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]
Description of instruments with potential future dilutive effect not included in calculation of diluted earnings per share
Impairment loss (reversal of impairment loss) recognised in profit or loss
Explanation of why fair value cannot be reliably measured for biological assets, at cost
Derivative financial assets
Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9
Other comprehensive income, before tax, change in value of time value of options
Current trade payables
Explanation of period over which management has projected cash flows
Description of redesignated financial liabilities
Information about how fair was determined if not on basis of observable market, other equity instruments granted
Disclosure of other provisions, contingent liabilities and contingent assets [text block]
Contingent liabilities incurred in relation to interests in joint ventures
Financial assets at fair value through profit or loss [abstract]
Disclosure of associates [abstract]
Statement that lessee accounts for leases of low-value assets using recognition exemption
Description of restrictions on access to assets in funds
Description of changes in objectives, policies and processes for managing risk
Description of accounting policy for exploration and evaluation expenditures [text block]
Trade and other payables [abstract]
Gains (losses) on loans and receivables
Current and deferred tax relating to items charged or credited directly to equity [abstract]
Disclosure of reimbursement rights [abstract]
Disclosure of credit risk [text block]
Description of accounting policy for impairment of non-financial assets [text block]
Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [abstract]
Disclosure of financial instruments by type of interest rate [text block]
Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block]
Description of nature of non-adjusting event after reporting period
Other comprehensive income, net of tax, change in value of forward elements of forward contracts
Assets (liabilities)
Finance income on net investment in finance lease
Remaining reversal period of regulatory deferral account credit balances
Description of reason why entity was required to change basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features
Gains (losses) on exchange differences on translation of foreign operations, net of tax
Statement that insurer is applying overlay approach
Current assets
Cash and cash equivalents if different from statement of financial position [abstract]
Disclosure of detailed information about borrowings [line items]
Information about consequences of non-compliance with externally imposed capital requirements
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets
Debt instruments issued
Description of nature and financial effect of business combinations during period
Other work performed by entity and capitalised
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [line items]
Disclosure of financial liabilities [abstract]
Adjustments for losses (gains) on disposal of non-current assets
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities
Summary quantitative data about puttable financial instruments classified as equity instruments
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments
Description of approach used to determine discount rates
Reserve of exchange differences on translation
Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss
Cost of sales, food and beverage
Disclosure of cash and cash equivalents [text block]
Reconciliation of regulatory deferral account debit balances [abstract]
Explanation of body of authorisation
Explanation of nature and adjustments to amounts previously presented in discontinued operations
Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset)
Gains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract]
Current restricted cash and cash equivalents
Disclosure of detailed information about investment property [abstract]
Description of functional currency
Current work in progress
Trading income (expense) on foreign exchange contracts
Description of accounting policy for investment in associates and joint ventures [text block]
Disclosure of significant accounting policies [text block]
Information about how lessor manages risk associated with rights it retains in underlying assets
Non-current lease prepayments
Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax
Description of to whom group within entity that decides entity's valuation policies and procedures reports, liabilities
Level of rounding used in financial statements
Notional amount
Actuarial assumption of retirement age
Estimate of contributions expected to be paid to plan for next annual reporting period
Increase (decrease) through cash flows, insurance contracts liability (asset)
Explanation of fact that financial statements for previous periods not presented
Additional information about nature and financial effect of business combination
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract]
Explanation of nature and extent of rights to use specified assets
Description of reason for using longer or shorter reporting period
Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity's own equity instruments
Financial assets at fair value through other comprehensive income
Revenue from sale of oil and gas products
Disclosure of voluntary change in accounting policy [abstract]
Disclosure of information about consolidated structured entities [text block]
Non-current prepayments
Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise
Disclosure of financial assets to which overlay approach is applied for associates [text block]
Amortisation, deferred acquisition costs arising from insurance contracts
Leases as lessee, related party transactions
Property, plant and equipment [abstract]
Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss
Explanation of direct measurement of fair value of goods or services received
Description of inventory cost formulas
Miscellaneous non-current assets [abstract]
Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes
Increase (decrease) through net exchange differences, other provisions
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments
Interest revenue calculated using effective interest method
Weighted average number of ordinary shares used in calculating basic earnings per share
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax
Assets to which significant restrictions apply
Miscellaneous other comprehensive income [abstract]
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assets
Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised
Disclosure of detailed information about biological assets [abstract]
Information whether and how other features were incorporated into measurement of fair value, share options granted
Current provisions [abstract]
Repayments of bonds, notes and debentures
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]
Weighted average remaining contractual life of outstanding share options
Diluted earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares
Tax effect of impairment of goodwill
Disclosure of accounting judgements and estimates [text block]
New liabilities, contingent liabilities recognised in business combination
Other operating income (expense)
Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination
Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method
Purchase of oil and gas assets
Expense from share-based payment transactions [abstract]
Bonds issued
Changes in property, plant and equipment [abstract]
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments
Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination
Deferred tax liability (asset)
Gains (losses) on disposals of investment properties
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets
Decrease through disposals, regulatory deferral account credit balances
Maximum exposure to loss from interests in structured entities
Current financial liabilities
Description of changes in methods used to measure risk
Disclosure of analysis of single amount of discontinued operations [abstract]
Interest expense on deposits from customers
Disclosure of fair value measurement of equity [abstract]
Weighted average exercise price of share options expired in share-based payment arrangement
Short-term employee benefits expense
Reconciliation of changes in property, plant and equipment [abstract]
Principal place of business of entity whose consolidated financial statements have been produced for public use
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent
General and administrative expense
Additions other than through business combinations, biological assets
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assets
Description of accounting policy for business combinations [text block]
Reconciliation of changes in intangible assets other than goodwill [abstract]
Adjustments to reconcile profit (loss) [abstract]
Impairment loss recognised in profit or loss
Increase (decrease) in deferred acquisition costs arising from insurance contracts
Disclosure of subordinated liabilities [text block]
Gains (losses) on net monetary position
Non-current financial assets
Post-employment benefit expense in profit or loss [abstract]
Disclosure of other provisions [line items]
Description of accounting policy for programming assets [text block]
Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Reserve of cash flow hedges, continuing hedges
Financial assets, carrying amount immediately before initial application of IFRS 9
Trade and other current payables
Trade and other non-current payables [abstract]
Disclosure of information about temporary exemption from IFRS 9 for associates [line items]
Other comprehensive income, before tax, exchange differences on translation, other than translation of foreign operations
Purchase of interests in associates
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities
Increase (decrease) through insurance service result, insurance contracts liability (asset)
Disclosure of performance obligations [text block]
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]
Non-current payables on social security and taxes other than income tax
Current investments
Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Other expenses, by nature
Disclosure of performance obligations [abstract]
Depreciation, property, plant and equipment
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract]
Quantitative information about derivatives that have yet to transition to alternative benchmark rate [text block]
Weighted average exercise price of other equity instruments granted in share-based payment arrangement
Adjustments for increase (decrease) in contract liabilities
Significant unobservable input, assets
Classes of plan assets, fair value percentage amounts [abstract]
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [line items]
Description of segment in which non-current asset or disposal group held for sale is presented
Trading income (expense) on equity instruments
Rated credit exposures
Interest expense, defined benefit plans
Disclosure of financial instruments by type of interest rate [line items]
Subsequent recognition of deferred tax assets, goodwill
Financial assets that were designated as measured at fair value through profit or loss before application of IFRS 17 that are no longer so designated
Administrative expenses
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]
Share of contingent liabilities of joint ventures incurred jointly with other investors
Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c [text block]
Increase (decrease) in biological assets
Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified
Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss
Disclosure of redesignated financial assets and liabilities [line items]
Borrowings, interest rate basis
Transfer from investment property under construction or development, investment property
Decrease through performance obligation being satisfied, contract liabilities
Explanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contracts
Disclosure of types of insurance contracts [text block]
Cash equivalents
Commitments in relation to joint ventures
Property development and project management expense
Onerous contracts provision [abstract]
Non-current excise tax payables
Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported
Past service cost and losses (gains) arising from settlements, defined benefit plans [abstract]
Disclosure of contingent liabilities [line items]
Reclassification adjustments on net movement in regulatory deferral account balances, net of tax
Additional provisions, other provisions
Insurance contracts that are assets
Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets
Expense relating to short-term leases for which recognition exemption has been used
Gains (losses) on change in value of forward elements of forward contracts, before tax
Title of new IFRS
Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
Disclosure of fair value measurement of assets [line items]
Credit-related fee and commission income
Adjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating equity instruments
Share of profit (loss) of joint ventures accounted for using equity method
Current tax assets
Description of nature of differences between measurements of reportable segments' assets and entity's assets
Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss
Disposals and retirements, property, plant and equipment [abstract]
Other differences to cash and cash equivalents in statement of cash flows
Interest costs capitalised
Explanation of terms and conditions of outstanding balances for related party transaction
Disclosure of detailed information about property, plant and equipment [text block]
Insurance contracts issued that are liabilities
Gains (losses) on fair value adjustment attributable to physical changes, biological assets
Direct operating expense from investment property
Deferred tax liability associated with regulatory deferral account balances
Increase (decrease) through other changes, equity
Payables to related parties
Cash receipts from repayment of advances and loans made to related parties
Exercise price, share options granted
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax
Description of valuation techniques used in fair value measurement, assets
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss
Description of arrangement for contingent consideration arrangements and indemnification assets
Description of method to recognise insurance acquisition cash flows when using premium allocation approach
Description of reasons why liability cannot be measured reliably
Cash flow hedges [abstract]
Asset-backed securities, percentage contributed to fair value of plan assets
Insurance contracts liability (asset)
Gains (losses) on disposals of property, plant and equipment [abstract]
Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners
Key management personnel compensation, short-term employee benefits
Disclosure of attribution of expenses by nature to their function [line items]
Decrease through classified as held for sale, investment property
Assets arising from insurance contracts
Expense from share-based payment transactions with parties other than employees
Disclosure of separate financial statements [text block]
Explanation of modifications, modified share-based payment arrangements
Capital reserve
Non-current inventories arising from extractive activities [abstract]
Other non-current financial assets
Proceeds from transfer activity during period representing greatest transfer activity
Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets
Direct operating expense from investment property not generating rental income
Other non-current provisions
Increase (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset)
Description of financial risk management related to agricultural activity
Description of performance obligations to arrange for another party to transfer goods or services
Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4
Investments other than investments accounted for using equity method
Description of basis of preparation of summarised financial information of joint venture
Principal place of business of subsidiary
Increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables
Net defined benefit liability (asset)
Explanation of effect of share-based payments on entity's profit or loss [text block]
Increase (decrease) through net exchange differences, deferred acquisition costs arising from insurance contracts
Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block]
Disclosure of business combinations [text block]
Additional provisions, other provisions [abstract]
Explanation of departure from IFRS
Disclosure of effect of overlay approach reclassification on profit or loss [line items]
Disclosure of detailed information about hedging instruments [abstract]
Payments of lease liabilities, classified as financing activities
Expected reimbursement, contingent liabilities in business combination
Changes in nominal amount of credit derivative [abstract]
Revenue from sale of goods, related party transactions
Items for presentation of regulatory deferral accounts [abstract]
Financial liabilities, measurement category immediately before initial application of IFRS 9
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Purchase of interests in investments accounted for using equity method
Non-current contract liabilities
Summary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities
Copyrights, patents and other industrial property rights, service and operating rights
Dividends received from associates, classified as investing activities
Sale or issue of treasury shares
Transfers under licence agreements from entity, related party transactions
Increase (decrease) through appropriation of retained earnings, equity
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity's own equity instruments
Claims incurred but not reported
Increase (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset)
Current financial liabilities at fair value through profit or loss [abstract]
Description of nature of financial statements
Description of hedging instruments used to hedge risk exposures and how they are used
Amount by which unit's recoverable amount exceeds its carrying amount
Description of accounting policy for stripping costs [text block]
Disclosure of analysis of other comprehensive income by item [line items]
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share
Adjustments for decrease (increase) in other current assets
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities
Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares
Gains (losses) on initial recognition of biological assets and agricultural produce for current period
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity instruments
Profit (loss), attributable to ordinary equity holders of parent entity [abstract]
Non-current portion of non-current commercial papers issued
Information about lessee's exposure arising from residual value guarantees
Other fee and commission expense
Description of accounting policy for investments in joint ventures [text block]
Payments for debt issue costs
Number of shares issued [abstract]
Disclosure of regulatory deferral accounts [text block]
Items in course of collection from other banks
Share of amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred acquisition costs arising from insurance contracts
Disclosure of information about temporary exemption from IFRS 9 for associates [abstract]
Disclosure of provisions [text block]
Disclosure of internal credit grades [text block]
Other banking arrangements, classified as cash equivalents
Description of nature of obligation, contingent liabilities in business combination
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block]
Description of reason why using different reporting date or period for joint venture
Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block]
Description of whether there are potential income tax consequences not practicably determinable
Description of current and former way of aggregating assets
Property, plant and equipment, revalued assets
Description of accounting policy for service concession arrangements [text block]
Description of accounting policy for collateral [text block]
Description of plan amendments, curtailments and settlements
Financial assets described in paragraph 39E(a) of IFRS 4, fair value
Gross contractual amounts receivable for acquired receivables
Gains (losses) on disposals of other non-current assets
Interest expense (income), defined benefit plans [abstract]
Description of identification of financial statements to which separate financial statements relate
Cash flows used in exploration and development activities
Investment property completed
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value
Disclosure of non-adjusting events after reporting period [text block]
Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination
Disclosure of unconsolidated structured entities [text block]
Revenue from rendering of printing services
Provision of guarantees or collateral by entity, related party transactions
Warranty provision
Adjustments for decrease (increase) in accrued income including contract assets
Dividends paid to non-controlling interests
Disclosure of material accounting policy information [text block]
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables
Description of accounting policy for derivative financial instruments [text block]
Description of group within entity that decides entity's valuation policies and procedures, assets
Disclosure of how entity manages liquidity risk [text block]
Increase (decrease) through transfers and other changes, intangible assets and goodwill [abstract]
Increase (decrease) through other changes, deferred acquisition costs arising from insurance contracts
Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9
Cash equivalents [abstract]
Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]
Net foreign exchange loss
Payments to suppliers for goods and services
Increase (decrease) through net exchange differences, intangible assets other than goodwill
Reclassification into available-for-sale financial assets
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption
Mandatory reserve deposits at central banks
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities
Disclosure of financial assets to which overlay approach is applied for joint ventures [abstract]
Disclosure of basis of preparation of financial statements [text block]
Description of nature and purpose of reserves within equity
Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax
Capital commitments [abstract]
Description of accounting policy for investments other than investments accounted for using equity method [text block]
Qualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effect
Intangible assets and goodwill [abstract]
Statement that comparative information does not comply with IFRS 7 and IFRS 9
Disclosure of risk management strategy related to hedge accounting [abstract]
Revenue from rendering of land line telephone services
Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments
Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value
Cash flows from (used in) operations before changes in working capital
Borrowing costs capitalised
Post-employment benefit expense in profit or loss, defined benefit plans
Gains (losses) on financial liabilities at amortised cost
Current value added tax receivables
Disclosure of detailed information about hedged items [abstract]
Description of accounting policy for intangible assets other than goodwill [text block]
Other employee expense
Key management personnel compensation
Current food and beverage
Description of nature of class of assets measured at fair value
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract]
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block]
Reserve of equity component of convertible instruments
Assets under insurance contracts and reinsurance contracts issued
Disclosures about overlay approach [abstract]
Retained earnings, profit (loss) for reporting period
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
New provisions, other provisions
Surplus (deficit) in plan
Change in value of forward elements of forward contracts [abstract]
Derivatives, amount contributed to fair value of plan assets
Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
Cash and cash equivalents [abstract]
Adjustments for deferred tax of prior periods
Disclosure of depreciation and amortisation expense [text block]
Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block]
Current bonds issued and current portion of non-current bonds issued
Financial liabilities, carrying amount immediately after initial application of IFRS 9
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss
Estimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share
Disclosure of interests in unconsolidated structured entities [text block]
Financial assets reclassified out of available-for-sale financial assets, carrying amount
Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement
Financial liabilities at fair value through profit or loss
Current warrant liability
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]
Revenue from construction contracts
Retained earnings [abstract]
Proceeds from borrowings, classified as financing activities
Information about how expected volatility was determined, share options granted
Description of effect of regulatory framework on plan
Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax
Increase (decrease) through net exchange differences, deferred tax liability (asset)
Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity's own equity instruments
Non-current accrued income including non-current contract assets [abstract]
Disclosure of financial instruments held for trading [text block]
Increase (decrease) in reinsurance assets
Subordinated liabilities [abstract]
Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
Settlements, fair value measurement, liabilities
Description of changes in exposure to risk
Disclosure of detailed information about business combination [line items]
Share issue related cost
Disclosure of defined benefit plans [abstract]
Description of intangible assets material to entity
Disclosure of financial assets [text block]
Adjustments for gain (loss) on disposals, property, plant and equipment
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied
Categories of non-current financial liabilities [abstract]
Reclassification adjustments on cash flow hedges, before tax
Disclosure of reinsurance [text block]
Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]
Increase (decrease) in number of ordinary shares issued
Cash flows from (used in) investing activities
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Information about sale and leaseback transactions
Increase (decrease) through insurance service expenses, insurance contracts liability (asset)
Deferred tax expense (income) relating to origination and reversal of temporary differences
Profit (loss) attributable to participating equity instruments other than ordinary shares [abstract]
Amortisation method, intangible assets other than goodwill
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract]
Disclosure of attribution of expenses by nature to their function [text block]
Description of implications of surplus or deficit on multi-employer or state plan for entity
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block]
Description of accounting policy for dividends [text block]
Disclosure of fair value of financial instruments [text block]
Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
Disclosure of financial instruments [text block]
Transaction price allocated to remaining performance obligations
Income tax relating to available-for-sale financial assets included in other comprehensive income
Additional information about nature of and changes in risks associated with interests in structured entities [text block]
Estimated financial effect, contingent liabilities in business combination
Increase (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued
Disclosure of analysis of other comprehensive income by item [text block]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]
Country of incorporation
Proceeds from issue of subordinated liabilities
Information about entity's definitions of default
Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities
Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost
Adjustments to reconcile profit (loss) to numerator used in calculating earnings per share [abstract]
Current secured bank loans received and current portion of non-current secured bank loans received
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax
Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category
Gains (losses) on cash flow hedges, before tax
Disclosure of financial liabilities at date of initial application of IFRS 9 [text block]
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included
Circulation revenue
Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements
Additional paid-in capital
Utilities expense
Provision used, other provisions
Disclosure of classes of share capital [abstract]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities
Disclosure of claims and benefits paid [text block]
Description of methods used to measure risks that arise from contracts within scope of IFRS 17
Current debt instruments issued
Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period
Increase (decrease) in liabilities arising from financing activities
Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block]
Share of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets
Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities
Financial assets
Insurance revenue
Liabilities under insurance contracts and reinsurance contracts issued
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]
Information on how entity determined that financial assets are credit-impaired financial assets
Explanation of basis of preparation of unadjusted comparative information
Other current assets
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits
Miscellaneous current assets [abstract]
Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations
Transfers into Level 3 of fair value hierarchy, assets
Deferred tax assets and liabilities [abstract]
Subscription circulation revenue
Reversal of impairment loss recognised in profit or loss, trade receivables
Non-cash assets declared for distribution to owners before financial statements authorised for issue
Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset)
Net current assets (liabilities) [abstract]
Fee and commission income (expense) [abstract]
Tax rate effect of impairment of goodwill
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss
Investments accounted for using equity method
Adjustments for deferred tax expense
Adjustments for interest income
Disclosure of voluntary change in accounting policy [text block]
Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block]
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
Decrease through classified as held for sale, intangible assets and goodwill
Purchase of intangible assets, classified as investing activities
Disclosure of range of exercise prices of outstanding share options [line items]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability
Revaluation increase (decrease), property, plant and equipment
Other comprehensive income, net of tax, available-for-sale financial assets
Date of end of reporting period of financial statements of associate
Number of living animals
Description of nature of change in accounting policy
Repairs and maintenance expense
Disclosure of inventories [text block]
Weighted average duration of defined benefit obligation
Increase (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract]
Assets transferred to structured entities, at time of transfer
Royalty expense
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost
Remaining recovery period of regulatory deferral account debit balances
Disclosure of initial application of standards or interpretations [line items]
Level of price index
Reclassification into loans and receivables
Issues, fair value measurement, liabilities
Name of acquiree
Income from fines and penalties
Description of identity of price index
Investment funds, percentage contributed to fair value of plan assets
Yield used to discount cash flows that do not vary based on returns on underlying items
Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract]
Interest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category
Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets
Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period
Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model
Increase (decrease) in amount recognised for pre-acquisition deferred tax asset
Fair value of investments in joint ventures for which there are quoted market prices
Description of circumstances leading to reversals of inventory write-down
Technology-based intangible assets recognised as of acquisition date
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss
Disclosure of general hedge accounting [text block]
Increase (decrease) through insurance revenue, insurance contracts liability (asset)
Categories of non-current financial assets [abstract]
Brokerage fee expense
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets
Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement
Disclosure of joint ventures [text block]
Amount incurred by entity for provision of key management personnel services provided by separate management entity
Losses on disposals of property, plant and equipment
Miscellaneous other operating expense
Current prepaid expenses
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilities
Deferred income including contract liabilities
Revenue from rendering of telecommunication services
Disclosure of objectives, policies and processes for managing capital [line items]
Disclosure of interests in other entities [text block]
Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities
Unused tax losses for which no deferred tax asset recognised
Issue of equity
Disclosure of intangible assets with indefinite useful life [text block]
Reserve of remeasurements of defined benefit plans
Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged
Disclosure of detailed information about investment property [line items]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilities
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income
Disclosure of notes and other explanatory information [text block]
Commitments for development or acquisition of biological assets
Disclosure of transferred financial assets that are not derecognised in their entirety [text block]
Other tax rate effects for reconciliation between accounting profit and tax expense (income)
Increase (decrease) in contingent liabilities recognised in business combination
Description of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
Effective dates of revaluation, intangible assets other than goodwill
Disclosure of reconciliation of changes in biological assets [text block]
Description of valuation processes used in fair value measurement, assets
Disclosure of analysis of insurance revenue [text block]
Investments for risk of policyholders
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]
Description of accounting policy for mining rights [text block]
Income taxes paid (refund), classified as investing activities
Explanation of how rate regulator is related
Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans
Expense from share-based payment transactions
Description of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence of default by owner of collateral
Interest income on held-to-maturity investments
Description of objectives, policies and processes for managing risk
Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill
Expected dividend, share options granted
Profit (loss) from operating activities
Disclosure of depositary receipts [abstract]
Disclosure of research and development expense [text block]
Share of financial assets described in paragraph 39E(a) of IFRS 4, fair value
Unallocated goodwill
Description of significant intangible assets controlled by entity but not recognised
Disclosure of effect of changes in foreign exchange rates [text block]
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities [abstract]
Energy expense
Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts
Property, plant and equipment, expenditures recognised in course of its construction
Disclosure of maturity analysis for non-derivative financial liabilities [abstract]
Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment
Description of types of warranties and related obligations
Increase (decrease) through other changes, investment property
Description of methods used to recognise revenue from contracts with customers
Dividends paid, classified as operating activities
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity
Expense from cash-settled share-based payment transactions
Disclosure of cost of sales [text block]
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [abstract]
Disclosure of voluntary change in accounting policy [line items]
Claims reported by policyholders
Disclosure of non-controlling interests [text block]
Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities
Comprehensive income, continuing and discontinued operations [abstract]
Related party transactions [abstract]
Disclosure of internal credit grades [line items]
Cash and cash equivalents recognised as of acquisition date
Property, plant and equipment, pledged as security
Increase (decrease) in intangible assets and goodwill
Decrease through derecognition, financial assets
Trading income (expense) on debt instruments
Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities
Explanation of financial effect of adjustments related to business combinations
Share of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets
Financial assets, measurement category immediately after initial application of IFRS 9
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract]
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss
Disclosure of joint ventures [line items]
Purchase of biological assets
Date of end of reporting period of financial statements of subsidiary
Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently
Basic earnings per share [abstract]
Warrant liability
Description of accounting policy for finance costs [text block]
Disclosure of detailed information about service concession arrangements [abstract]
Other comprehensive income, before tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets
Cash [abstract]
Description of vesting requirements for share-based payment arrangement
Proceeds from disposal of exploration and evaluation assets
Revenue from rendering of gaming services
Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised
Fixtures and fittings
Reclassification into held-to-maturity investments
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period
Explanation of why fair value becomes reliable for biological assets previously measured at cost
Increase (decrease) in intangible assets other than goodwill
Disclosure of operating segments [abstract]
Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
Trade and other current receivables
Description of nature of liabilities with significant risk of material adjustments within next financial year
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items]
Current excise tax payables
Description of nature of counterparty
Disclosure of contingent liabilities in business combination [abstract]
Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing
Non-current accruals and non-current deferred income including non-current contract liabilities
Description of process for analysing changes in fair value measurements, liabilities
Disclosure of transfers of financial assets [text block]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's own equity instruments
Disclosure of trading income (expense) [text block]
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss
Increase (decrease) through foreign exchange, financial assets
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
Unrecognised share of losses of associates
Description of nature of voluntary change in accounting policy
Disclosure of continuing involvement in derecognised financial assets [text block]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative financial liabilities held for trading
Increase (decrease) in contingent consideration asset (liability)
Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity instruments
Other current non-financial assets
Cash flows from (used in) financing activities
Disclosure of analysis of insurance revenue [line items]
Description of accounting policy for franchise fees [text block]
Share of derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts
Disclosure of acquired receivables [text block]
Interest expense on other financial liabilities
Revenue from rendering of internet services
Explanation of changes in description of retirement benefit plan
Disclosure of information about overlay approach for joint ventures [text block]
Payments from changes in ownership interests in subsidiaries that do not result in loss of control
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [line items]
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities
Interest income
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes
Current payables on social security and taxes other than income tax
Auditor's remuneration
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share
Description of reason for using presentation alternative
Other comprehensive income, before tax, hedges of net investments in foreign operations
Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral
Trade receivables
Disclosure of reclassifications or changes in presentation [text block]
Weighted average exercise price of share options granted in share-based payment arrangement
Other comprehensive income [abstract]
Disclosure of information about temporary exemption from IFRS 9 for associates [text block]
Proceeds from issuing shares
Disclosure of interests in joint arrangements [text block]
Increase (decrease) through reclassification adjustments in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied
Disclosure of deferred taxes [text block]
Accrued income including contract assets
Description of significant payment terms in contracts with customers
Gains (losses) on financial assets at fair value through profit or loss
Weighted average fair value at measurement date, share options granted
Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances
Information on how requirements for modification of contractual cash flows of financial assets have been applied
Property service charge income
Categories of current financial liabilities [abstract]
Deposits from customers [abstract]
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax
Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations
Increase (decrease) through changes that relate to future service, insurance contracts liability (asset)
Description of reasons for change in valuation technique used to measure fair value less costs of disposal
Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model
Disclosure of derivative financial instruments [text block]
Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets
Sales, fair value measurement, entity's own equity instruments
Current accrued income other than current contract assets
Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]
Gains (losses) on fair value adjustment, biological assets
Services received, related party transactions
Description of type of retirement benefit plan
Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts
Current tax assets, non-current
Current finished goods
Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted
Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk
Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets
Interest expense on repurchase agreements and cash collateral on securities lent
Description of expected timing of outflows, other provisions
Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals
Adjustments for interest expense
Current tax liabilities, non-current
Description of line item in statement of financial position that includes hedging instrument
Explanation of adjustments that would be necessary to achieve fair presentation
Description of nature of risks and rewards of ownership to which entity is exposed
Other material non-cash items
Disclosure of effect of overlay approach reclassification on profit or loss [text block]
Current receivables from sale of properties
Basic earnings (loss) per share from continuing operations
Proceeds from sales of investment property
Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset)
Income relating to variable lease payments for operating leases that do not depend on index or rate
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
Increase (decrease) in cash and cash equivalents, discontinued operations
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block]
Description of nature of activities of biological assets
Losses on disposals of non-current assets
Amortisation, intangible assets other than goodwill
Description of transitional provisions of initially applied IFRS that might have effect on future periods
Revenue of combined entity as if combination occurred at beginning of period
Disclosure of detailed information about business combination [text block]
Changes in equity [abstract]
Statement that regulatory deferral account balance is no longer fully recoverable or reversible
Non-current deposits from customers
Adjustments for increase (decrease) in deferred income other than contract liabilities
Trade payables
Disclosure of subsidiaries [text block]
Explanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at date of initial application of IFRS 17
Other adjustments to reconcile profit (loss)
Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment
Derivative financial assets held for trading
Refunds provision
Real estate, amount contributed to fair value of plan assets
Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed
Recognised liabilities representing continuing involvement in derecognised financial assets
Biological assets
Increase (decrease) through other changes, property, plant and equipment
Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent
Repayments of subordinated liabilities
Current financial assets available-for-sale
Current tax liabilities
Profit (loss) before tax
Date of authorisation for issue of financial statements
Interest revenue for financial assets measured at fair value through other comprehensive income
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss
Adjustments for finance income
Disclosure of detailed information about hedging instruments [line items]
Short-term deposits, classified as cash equivalents
Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9
Restructuring provision
Increase (decrease) through other changes, regulatory deferral account debit balances
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
Number of other equity instruments exercisable in share-based payment arrangement
Categories of financial liabilities [abstract]
Current receivables from taxes other than income tax
Contingent liabilities recognised as of acquisition date
Statement that entity does not disclose previously unpublished information about claims development that occurred earlier than five years before end of annual reporting period in which it first applies IFRS 17
Disclosure of quantitative information about right-of-use assets [line items]
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]
Receivables from contracts with customers [abstract]
Current tax assets, current
Non-insurance assets acquired by exercising rights to recoveries
Decrease through balances reversed in current period, regulatory deferral account credit balances
Gain on recovery of loans and advances previously written off
Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant
Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss
Name of reporting entity or other means of identification
Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignation
Claims and benefits paid, net of reinsurance recoveries
Proportion of ownership interest in joint operation
Disclosure of disaggregation of revenue from contracts with customers [line items]
Increase (decrease) through other changes, regulatory deferral account credit balances
Reclassification into financial assets at fair value through profit or loss
Current receivables due from joint ventures
Refunds provision [abstract]
Proceeds from sales of property, plant and equipment, classified as investing activities
Disclosure of operating segments [text block]
Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability
Description of how third-party information was taken into account when measuring fair value, liabilities
Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable
Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved
Other non-current receivables
Current raw materials and current production supplies [abstract]
Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading
Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value
Disclosure of information about unconsolidated structured entities controlled by investment entity [abstract]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Other regulatory deferral account credit balances
Accruals classified as current
Expense from share-based payment transactions, alternative [abstract]
Balances on other deposits from customers
Regulatory deferral account debit balances
Revenue of acquiree since acquisition date
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss
Revenue from sale of goods
Current accrued income including current contract assets [abstract]
Disclosure of insurance premium revenue [text block]
Revenue from sale of copper
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income
Reclassification adjustments on change in value of time value of options, before tax
Current dividend payables
Gain (loss) on hedge ineffectiveness
Interest income on reverse repurchase agreements and cash collateral on securities borrowed
Trade and other receivables
Current tax expense (income)
Tax expense (income)
Information how fair value was measured, other equity instruments granted
Unrated credit exposures
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]
Increase (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issued
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)
Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39
Disclosure of maturity analysis for derivative financial liabilities [text block]
Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments
Description of useful life, investment property, cost model
Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]
Lease liabilities
Revenue
Additions from acquisitions, investment property
Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach
Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable
Disclosure of defined contribution plans [text block]
Fee income and expense [abstract]
Other comprehensive income, before tax, application of overlay approach [abstract]
Current deferred income including current contract liabilities
Description of accounting policy for employee benefits [text block]
Disclosure of detailed information about hedges [text block]
Other comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operations
Other non-current liabilities
Settlements, fair value measurement, assets
Increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
Information about objectives, policies and processes for managing entity's obligation to repurchase or redeem puttable financial instruments
Disclosure of exploration and evaluation assets [text block]
Proceeds from issuing other equity instruments
Reserve of exchange differences on translation, continuing hedges
Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value
Miscellaneous other provisions [abstract]
Miscellaneous other operating income
Changes in contingent liabilities recognised in business combination [abstract]
Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets
Description of historical information about counterparty default rates
Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]
Reconciliation of undiscounted lease payments to net investment in finance lease [abstract]
Explanation of restrictions on distribution of revaluation surplus for intangible assets
Interest expense on financial liabilities designated at fair value through profit or loss
Non-current portion of non-current secured bank loans received
Explanation of estimated financial effect, contingent liabilities in business combination
Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer
Risk exposure associated with instruments sharing characteristic
Liabilities other than actuarial present value of promised retirement benefits
Changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]
Increase (decrease) through transfers, intangible assets other than goodwill
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]
Current retention payables
Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 made by IFRS 17
Changes in regulatory deferral account credit balances [abstract]
Adjustments for increase (decrease) in deferred income including contract liabilities [abstract]
Disclosure of information about key management personnel [text block]
Adjustments for depreciation and amortisation expense
Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilities
Property, plant and equipment fair value used as deemed cost
Description of reasons for designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at date of initial application of IFRS 9
Income from continuing involvement in derecognised financial assets cumulatively recognised
Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block]
Gains on disposals of property, plant and equipment
Termination benefits expense
Disclosure of issued capital [text block]
Current crude oil
Equity
Auditor's remuneration for tax services
Revenue from rendering of services
Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans
Increase (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract]
Cash flows from (used in) decrease (increase) in short-term deposits and investments
Trading income (expense) on derivative financial instruments
Description of nature of potential income tax consequences that would result from payment of dividend
Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Revenue from performance obligations satisfied or partially satisfied in previous periods
Increase (decrease) through transfers, intangible assets and goodwill
Discount rate used in previous measurement of fair value less costs of disposal
Range of estimates within which fair value is likely to lie for biological assets, at cost
Impairment loss (reversal of impairment loss) on trade receivables [abstract]
Reinsurance contracts held that are liabilities
Social security contributions
Reclassification out of loans and receivables
Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid
Description of accounting policy for deferred income tax [text block]
Date by which application of new IFRS is required
Description of group within entity that decides entity's valuation policies and procedures, entity's own equity instruments
Disclosure of actual claims compared with previous estimates [abstract]
Gain (loss) on hedge ineffectiveness [abstract]
Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts
Borrowings recognised as of acquisition date
Description of cross-reference to disclosures about leases
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, entity's own equity instruments
Description of cross-reference to disclosures about hedge accounting presented outside financial statements
Undrawn borrowing facilities
Liabilities
Income (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]
Description of reasons for change in valuation technique used in fair value measurement, assets
Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged
Current receivables due from related parties
Explanation of relationship between insurance finance income (expenses) and investment return on assets
Information on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17
Actuarial assumption of expected rates of inflation
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid
Gains on litigation settlements
Increase (decrease) through other changes, goodwill
Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-related service, insurance contracts with direct participation features
Adjustments for provisions
Disclosure of impairment loss and reversal of impairment loss [abstract]
Equity [abstract]
Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17
Disclosure of maturity analysis of finance lease payments receivable [abstract]
Current payables for purchase of non-current assets
Other comprehensive income that will not be reclassified to profit or loss, before tax
Repayments of current borrowings
Contract assets [abstract]
Other comprehensive income, before tax, cash flow hedges
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assets
Finance income (cost)
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities
Description of accounting policy for subsidiaries [text block]
Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block]
Explanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent of any class or type of security
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]
Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17
Increase (decrease) through changes that relate to past service, insurance contracts liability (asset)
Description of basis for designating financial assets for overlay approach
Dividends recognised as distributions to owners
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
Non-current portion of non-current unsecured bank loans received
Borrowings [abstract]
Explanation of risk management strategy related to hedge accounting [text block]
Debt instruments, percentage contributed to fair value of plan assets
Increase (decrease) in goodwill
Increase (decrease) through changes that relate to current service, insurance contracts liability (asset)
Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets
Information about credit quality of reinsurance contracts held that are assets
Interest expense on bank loans and overdrafts
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Disclosure of effect of overlay approach reclassification on profit or loss for associates [text block]
Disclosure of fair values of items used as deemed cost [line items]
Disclosure of detailed information about financial instruments [line items]
Impairment loss recognised in other comprehensive income, property, plant and equipment
Transfers under finance agreements to entity, related party transactions
Description of cross-reference to disclosures presented outside interim financial statements
Current warranty provision
Income from contracts with reinsurers
Principal place of business of joint operation
Disclosure of transactions between related parties [text block]
Tax rate effect of foreign tax rates
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
Reconciliation of changes in investment property [abstract]
Increase (decrease) through transfer between revaluation surplus and retained earnings, equity
Gains (losses) recognised in profit or loss, fair value measurement, assets [abstract]
Cash on hand
Gain (loss) on hedge ineffectiveness recognised in profit or loss
Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations
Description of significant judgements made in evaluating when customer obtains control of promised goods or services
Post-employment benefit expense, defined contribution plans
Date of grant of share-based payment arrangement
Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities
Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised
Interest expense on borrowings
Description of nature and extent of rate-regulated activity
Material income and expense [abstract]
Current spare parts
Description of fact that estimating amount of change in accounting estimate is impracticable [text block]
Redesignated financial liability as at fair value through profit or loss
Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated
Non-current accrued income other than non-current contract assets
Sensitivity analysis for types of market risk [text block]
Cash flows from (used in) operating activities
Description of accounting policy for environment related expense [text block]
Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
Description of reasons why initial accounting for business combination is incomplete
Fair value of transferred financial assets that are not derecognised in their entirety
Major components of tax expense (income) [abstract]
Brokerage fee income
Description of approach used to determine investment components
Income from government grants
Disclosure of interim financial reporting [text block]
Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities
Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured
Number of employees
Deferred income other than contract liabilities recognised as of acquisition date
Increase (decrease) through acquisition of subsidiary, equity
Fee and commission income [abstract]
Redesignated financial asset as available-for-sale
Property occupied by entity included in fair value of plan assets
Information whether entity complied with any externally imposed capital requirements
Deferred tax asset associated with regulatory deferral account balances
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities
Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)
Purchase of investments other than investments accounted for using equity method
Contractual capital commitments
Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9
Disclosure of assets and liabilities with significant risk of material adjustment [text block]
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets
Disclosure of actual claims compared with previous estimates [text block]
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity's own equity instruments
Disclosure of detailed information about intangible assets [abstract]
Description of when entity typically satisfies performance obligations
Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue
Description of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reform
Settlement of liabilities on behalf of entity by related party, related party transactions
Range of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value model
Current packaging and storage materials
Explanation of investing and financing transactions not requiring use of cash or cash equivalents
Explanation of possibility of reimbursement, contingent liabilities
Revenue from rendering of internet and data services [abstract]
Investments in joint ventures reported in separate financial statements
Identifiable assets acquired (liabilities assumed)
Interest expense on bonds
Borrowing costs [abstract]
Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment
Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money element
Regulatory deferral account debit balances and related deferred tax asset
Gross lease liabilities
Indemnification assets recognised as of acquisition date
Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Other payables
Name of parent entity
Profit (loss) from discontinued operations attributable to non-controlling interests
Gains on disposals of non-current assets
Non-current deferred income including non-current contract liabilities [abstract]
Disclosure of profit (loss) from operating activities [text block]
Classes of cash payments from operating activities [abstract]
Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity's ordinary activities
Description of accounting policy for contingent liabilities and contingent assets [text block]
Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items]
Increase (decrease) through other changes, reinsurance assets
Cash and cash equivalents
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block]
Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income
Adjustments for share-based payments
Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17
Explanation of relationships between parent and subsidiaries
Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement
Other comprehensive income, attributable to owners of parent
Non-current retention payables
Assets (liabilities) of benefit plan
Proportion of voting rights held in associate
Disclosure of additional information about understanding financial position and liquidity of entity [text block]
Financial assets at fair value through profit or loss
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [abstract]
Disclosure of lease prepayments [text block]
Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17
Discounted unguaranteed residual value of assets subject to finance lease
Comprehensive income from continuing operations
Disclosure of changes in accounting policies, accounting estimates and errors [text block]
Proceeds from contributions of non-controlling interests
Disclosure of discontinued operations [text block]
Description of significant events and transactions
Description of how entity determined which structured entities it sponsored
Decrease through right to consideration becoming unconditional, contract assets
Number of instruments or interests issued or issuable
Adjustments for undistributed profits of associates
Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts
Non-current prepayments and non-current accrued income including non-current contract assets [abstract]
Disclosure of performance obligations [line items]
Tax rate effect of tax losses
Weighted average exercise price of share options outstanding in share-based payment arrangement
Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests
Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block]
Cash flows from (used in) operating activities, continuing operations
Merger reserve
Description of judgements made by management in applying aggregation criteria for operating segments
Adjustments for depreciation expense
Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation
Gains (losses) on disposals of investments [abstract]
Intangible assets other than goodwill
Current tax liabilities, current
Acquisition and administration expense related to insurance contracts
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items]
Disclosure of financial instruments at fair value through profit or loss [text block]
Fee and commission income (expense)
Disclosure of expenses by nature [text block]
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]
Description of line items in statement of financial position which include lease liabilities
Percentage of entity's revenue
Intangible assets and goodwill
Disclosure of financial assets to which overlay approach is applied [abstract]
Description of reasons why bargain purchase transaction resulted in gain
Disclosure of sensitivity analysis for actuarial assumptions [text block]
Current inventories held for sale
Rate of return used to reflect time value of money, regulatory deferral account balances
Disposals and retirements, intangible assets other than goodwill [abstract]
Adjustments for decrease (increase) in derivative financial assets
Decrease (increase) through tax on share-based payment transactions, equity
Description of nature of individual asset
Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss
Disclosure of detailed information about service concession arrangements [text block]
Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up
Disclosure of joint operations [abstract]
Disclosure of information about consolidated structured entities [abstract]
Fair value of property, plant and equipment materially different from carrying amount
Key management personnel compensation, termination benefits
Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group
Increase (decrease) through net exchange differences, intangible assets and goodwill
Disclosure of net asset value attributable to unit-holders [text block]
Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents
Disclosure of effect of overlay approach reclassification on profit or loss for associates [line items]
Revenue from sale of petroleum and petrochemical products
Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset)
Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
Sales, fair value measurement, assets
Tax expense other than income tax expense
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities
Interest income on cash and cash equivalents
Right-of-use asset fair value used as deemed cost
Contractual commitments for acquisition of property, plant and equipment
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract]
Disclosure of financial assets to which overlay approach is applied [text block]
Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]
Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income
Hedging gains (losses) for hedge of group of items with offsetting risk positions
Current prepayments and current accrued income including current contract assets
Information about potential exposure to future cash outflows not reflected in measurement of lease liability
Disclosure of reserves within equity [line items]
Non-current assets or disposal groups classified as held for distribution to owners
Insurance revenue, contractual service margin recognised in profit or loss because of transfer of insurance contract services
Disclosure of reclassification of financial instruments [text block]
Other debt instruments held
Disclosure of borrowings [text block]
Reclassification adjustments on change in value of foreign currency basis spreads, net of tax
Date of end of reporting period
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity
Decrease through impairment, contract assets
Diluted earnings per share [abstract]
Current portion of non-current borrowings
Retirements, intangible assets other than goodwill
Profit (loss) [abstract]
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
Disclosure of information about activities subject to rate regulation [abstract]
Effective interest rate of financial assets reclassified out of available-for-sale financial assets
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities
Disclosure of accrued expenses and other liabilities [text block]
Comprehensive income
Borrowings
Qualifying insurance policies, amount contributed to fair value of plan assets
Description of sources of revenue for all other segments
Settlements, fair value measurement, entity's own equity instruments
Description of maximum term of options granted for share-based payment arrangement
Amount of reclassifications or changes in presentation
Disclosure of detailed information about hedging instruments [text block]
Retirements, intangible assets and goodwill
Description of nature and effect of any asymmetrical allocations to reportable segments
Rental income
Fair value of acquired receivables
Proceeds from sales of biological assets
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract]
Fee and commission income
Fuel and energy expense
Other property, plant and equipment
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [text block]
Description of accounting policy for income tax [text block]
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]
Disclosure of impairment of assets [text block]
Weighted average exercise price of share options exercisable in share-based payment arrangement
Increase (decrease) through modification of contractual cash flows, financial assets
Description of non-current asset or disposal group held for sale which were sold or reclassified
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income
Description of accounting policy for repurchase and reverse repurchase agreements [text block]
Discount rate used in previous estimate of value in use
Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset)
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [text block]
Explanation of adjustments between denominators used to calculate basic and diluted earnings per share
Description of nature of entity's relationship with associate
Earnings per share [text block]
Non-current receivables due from related parties
Payments to suppliers for goods and services and to and on behalf of employees
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]
Description of existence of restrictions on title, property, plant and equipment
Non-current provisions
Disclosure of information for cash-generating units [abstract]
Reserve of gains and losses from investments in equity instruments
Increase (decrease) in financial assets
Percentage of reasonably possible increase in actuarial assumption
Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value
Commitments made by entity, related party transactions
Deferred tax assets
Other inflows (outflows) of cash, classified as financing activities
Adjustments for increase (decrease) in other operating payables
Disclosure of financial assets to which overlay approach is applied for joint ventures [text block]
Disclosure of cash and bank balances at central banks [text block]
Reconciliation of changes in net assets available for benefits [abstract]
Non-current financial assets at fair value through profit or loss [abstract]
Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income
Disclosure of insurance risk [text block]
Reclassification adjustments on available-for-sale financial assets, net of tax
Decrease through loss of control of subsidiary, intangible assets and goodwill
Inventory recognised as of acquisition date
Description of fact that new or amended IFRS Standard is applied early
Description of risks to which plan exposes entity
Revenue from rendering of cargo and mail transport services
Current loans and receivables
Gains (losses) on financial assets at amortised cost
Fair value of investments in associates for which there are quoted market prices
Disclosure of net defined benefit liability (asset) [text block]
Undated subordinated liabilities
Other comprehensive income that will be reclassified to profit or loss, net of tax
Increase (decrease) through change in discount rate, other provisions
Description of currency in which supplementary information is displayed
Statement of changes in equity [line items]
Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
Issues, fair value measurement, assets
Payments to acquire or redeem entity's shares
Disclosure of expected impact of initial application of new standards or interpretations [text block]
Increase (decrease) in fair value measurement, assets
Description of key assumptions on which management has based cash flow projections
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets
Non-current legal proceedings provision
Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument
Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities
Explanation of change in business model for managing financial assets
Description of composition of underlying items for contracts with direct participation features
Foreign exchange loss
Reconciliation of reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied [abstract]
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax
Disclosure of other current assets [text block]
Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status
Deferred tax assets recognised as of acquisition date
Disclosure of quantitative information about leases for lessor [abstract]
Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-return service, insurance contracts without direct participation features
Cash flows from continuing and discontinued operations [abstract]
Description of accounting policy for warrants [text block]
Disclosure of impairment loss and reversal of impairment loss [text block]
Amount presented in other comprehensive income realised at derecognition of financial liability
Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items]
Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
Dividend payables
Comprehensive income from discontinued operations, attributable to non-controlling interests
Changes in biological assets [abstract]
Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
Adjustments for increase (decrease) in deferred income including contract liabilities
Bank acceptance liabilities
Description of rating agencies used
Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
Brand names
Miscellaneous current liabilities [abstract]
Disclosure of employee benefits [text block]
Country of incorporation of subsidiary
Increase (decrease) in fair value measurement, liabilities
Insurance revenue, other amounts
Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax
Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets
Transfers from (to) other retirement benefit plans
Finance income (expenses) from reinsurance contracts held recognised in profit or loss
Adjustments for increase (decrease) in deposits from customers
Income tax relating to other individually immaterial components of other comprehensive income
Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss
Investments in subsidiaries, joint ventures and associates reported in separate financial statements
Wages and salaries
Gains (losses) on litigation settlements
Disclosure of finance income (cost) [text block]
Credit derivative, nominal amount
Other current receivables
Disclosure of investments accounted for using equity method [text block]
Current financial liabilities at amortised cost
Description of accounting policy for taxes other than income tax [text block]
Investments in joint ventures accounted for using equity method
Increase (decrease) in net defined benefit liability (asset) resulting from past service cost
Cash flows from (used in) investing activities, continuing operations
Current provision for decommissioning, restoration and rehabilitation costs
Dividends paid to non-controlling interests, classified as financing activities
Disclosure of reserves within equity [text block]
Disclosure of effect of change of investment entity status on financial statements [text block]
Disclosure of non-current assets or disposal groups classified as held for sale [text block]
Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach
Current financial assets measured at fair value through other comprehensive income
Revenue from rendering of data services
Property management expense
Other material actuarial assumptions
Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument
Share of derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts
Authorised capital commitments but not contracted for
Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
Gains (losses) on financial instruments [abstract]
Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity's own equity instruments
Cost of sales, room occupancy services
Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions
Increase through items assumed in business combination, regulatory deferral account credit balances
Increase (decrease) in regulatory deferral account credit balances
Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [text block]
Reimbursement rights related to defined benefit obligation, at fair value
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract]
Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Measurement bases, property, plant and equipment
Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]
Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments
Description of concentrations of risk
Inventories
Transfers out of Level 3 of fair value hierarchy, assets
Miscellaneous liabilities [abstract]
Description of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instruments
Increase through adjustments arising from passage of time, other provisions
Disclosure of deferred income [text block]
Description of accounting policy for discounts and rebates [text block]
Period covered by financial statements
Disclosure of fair value measurement [text block]
Losses on litigation settlements
Description of useful life, property, plant and equipment
Miscellaneous equity [abstract]
Disclosure of comparative information prepared under previous GAAP [abstract]
Interest receivable
Adjustments for undistributed profits of investments accounted for using equity method
Additions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issued
Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships
Foreign exchange gain
Property, plant and equipment, temporarily idle
Dividends paid, other shares per share
Non-current accrued income including non-current contract assets
Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities
Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified
Description of other information used to assess credit quality
Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9
Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9
Changes in number of shares outstanding [abstract]
Disclosure of offsetting of financial liabilities [abstract]
Fee and commission expense
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]
Length of life of limited life entity
Description of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity instruments
Disclosure of information about nature of contracts to which lessee applied practical expedient in paragraph 46A of IFRS 16 if it is not applied to all rent concessions occurring as direct consequence of covid-19 pandemic [text block]
Net movement in regulatory deferral account balances related to other comprehensive income [abstract]
Deferred income including contract liabilities recognised as of acquisition date
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]
Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
Disclosure of maturity analysis of operating lease payments [text block]
Principal place of business of associate
Description of retirement benefits promised to participants
Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income
Description of material reconciling items
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity instruments
Number of shares reserved for issue under options and contracts for sale of shares
Increase (decrease) through net exchange differences, biological assets
Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value
Disclosure of hyperinflationary reporting [text block]
Decrease through write-off, financial assets
Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation
Disclosure of fair value measurement of liabilities [abstract]
Gains (losses) on held-to-maturity investments
Information whether recoverable amount of asset is fair value less costs of disposal or value in use
Disclosure of other liabilities [text block]
Increase (decrease) in regulatory deferral account debit balances
Additions other than through business combinations, investment property
Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net of tax, defined benefit plans
Current trade receivables
Write-downs (reversals of write-downs) of property, plant and equipment
Disclosure of contingent liabilities [text block]
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
Unrecognised share of losses of joint ventures
Explanation of involvement of independent valuer in revaluation, right-of-use assets
Increase (decrease) through other changes, allowance account for credit losses of financial assets
Current financial liabilities at fair value through profit or loss
Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers
Post-employment benefit expense in profit or loss
Comprehensive income from continuing operations, attributable to non-controlling interests
Disclosure of maturity analysis for derivative financial liabilities [abstract]
Financial assets to which overlay approach is applied
Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block]
Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments
Loans to consumers
Earnings (loss) per instrument, participating equity instruments other than ordinary shares [abstract]
Participation in defined benefit plan that shares risks between group entities, related party transactions
Revenue from contracts with customers
Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness
Revenue from rendering of services, related party transactions
Other provisions [abstract]
Gains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract]
Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]
Adjustments for decrease (increase) in prepaid expenses
Description of change in valuation technique used in fair value measurement, entity's own equity instruments
Description of nature of differences between measurements of reportable segments' liabilities and entity's liabilities
Average number of employees
Prepayments and accrued income other than contract assets [abstract]
Intangible asset fair value used as deemed cost
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block]
Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets
Hedging instrument, assets
Increase (decrease) through net exchange differences, reinsurance assets
Revenue and other operating income
Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17
Derivative financial liabilities
Description of asset-liability matching strategies used by plan or entity to manage risk
Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period
Weighted average exercise price of share options exercised in share-based payment arrangement
Disclosure of financial assets that are either past due or impaired [abstract]
Changes in reimbursement rights related to defined benefit obligation [abstract]
Cash paid, liabilities under insurance contracts and reinsurance contracts issued
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period
Other cash and cash equivalents
Description of nature of entity's relationship with joint operation
Other cash payments to acquire interests in joint ventures, classified as investing activities
Information about exposures to market risk arising from embedded derivatives contained in host insurance contract
Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments
Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4
Current payables for purchase of energy
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]
Percentage of reasonably possible decrease in unobservable input, assets
Allowance account for credit losses of financial assets
Consideration paid (received)
Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations
Other comprehensive income, before tax, available-for-sale financial assets
Provisions for employee benefits
Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
Current legal proceedings provision
Accruals
Income from reimbursements under insurance policies
Increase (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset)
Current tax relating to items credited (charged) directly to equity
Gains (losses) on remeasuring available-for-sale financial assets, before tax
Proceeds from issue of bonds, notes and debentures
Return on plan assets excluding interest income or expense, net of tax, defined benefit plans
Non-subscription circulation revenue
Disclosure of fair value of plan assets [line items]
Disclosure of major customers [line items]
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss
Other current inventories
Intangible assets other than goodwill, revaluation surplus
Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
Address where consolidated financial statements are obtainable
Reserve of change in value of time value of options
Other provisions
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [abstract]
Adjustments for decrease (increase) in trade accounts receivable
Useful life measured in production or other similar units, biological assets, at cost
Disclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block]
Description of accounting policy for determining components of cash and cash equivalents [text block]
Description of changes to entity's risk management strategy arising from entity's exposure to financial instruments subject to interest rate benchmark reform [text block]
Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably
Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property
Current financial liabilities at fair value through profit or loss, classified as held for trading
Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets
Information about how designated risk component relates to hedged item in its entirety [text block]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Current financial assets
Description of reasons for fair value measurement, entity's own equity instruments
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets
Disposals, biological assets
Disclosure of nature and extent of risks arising from insurance contracts [text block]
Input to method used to measure contracts within scope of IFRS 17
Management conclusion on fair presentation as consequence of departure
Information about how maximum exposure to loss from interests in structured entities is determined
Share of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39
Value added tax payables
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items]
Bank overdrafts
Warranty provision [abstract]
Comprehensive income, attributable to owners of parent
Classes of other provisions [abstract]
Description of accounting policy for customer acquisition costs [text block]
Disclosure of other provisions [abstract]
Acquisitions through business combinations, biological assets
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill
Increase through reversals of impairment losses, assets for insurance acquisition cash flows
Qualitative information about entity's objectives, policies and processes for managing capital
Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts
Other assets used by entity included in fair value of plan assets
Other current provisions
Profit (loss), attributable to owners of parent
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]
Description of transactions with related party
Description of accounting policy for customer loyalty programmes [text block]
Cash flows from losing control of subsidiaries or other businesses, classified as investing activities
Increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value
Commercial papers issued
Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure
Disclosure of general and administrative expense [text block]
Contract liabilities
Acquisitions through business combinations, reinsurance assets
Licences and franchises
Current investments in equity instruments designated at fair value through other comprehensive income
Current derivative financial assets
Explanation of significant changes in contract assets and contract liabilities [text block]
Disclosure of detailed information about property, plant and equipment [line items]
Description of accounting policy for financial instruments [text block]
Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable
Description of link between reimbursement right and related obligation
Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue
Asset recognised for expected reimbursement, contingent liabilities in business combination
Energy transmission charges
Domicile of entity
Explanation of why fair value cannot be reliably measured for investment property, cost model
Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9
Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent
Proceeds from sales or maturity of financial instruments, classified as investing activities
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments
Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests [text block]
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurement
Disclosure of major customers [text block]
Other current borrowings and current portion of other non-current borrowings
Restructuring provision [abstract]
Description of other accounting policies relevant to understanding of financial statements [text block]
Vehicles
Discussion of impact that initial application of new IFRS is expected to have on financial statements
Changes in regulatory deferral account debit balances [abstract]
Proportion of voting rights held by non-controlling interests
Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation
Financial assets reclassified out of available-for-sale financial assets, at fair value
Office equipment
Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability
Amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk
Proportion of ownership interest in joint venture
Purchase of exploration and evaluation assets
Description of valuation techniques used in fair value measurement, entity's own equity instruments
Description of changes in plan to sell non-current asset or disposal group held for sale
Additional liabilities, contingent liabilities recognised in business combination
Selling, general and administrative expense
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period
Disclosure of reconciliation of changes in goodwill [text block]
Depreciation and amortisation expense
Insurance contracts that are liabilities
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets
Non-current held-to-maturity investments
Description of accounting policy for financial liabilities [text block]
Description of timing and reason of reclassification between financial liabilities and equity
Disclosure of products and services [abstract]
Non-current portion of non-current loans received
Financial assets at fair value through other comprehensive income [abstract]
Qualitative information about continuing involvement in derecognised financial assets
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment
Credit derivative, fair value
Amounts payable, related party transactions
Disclosure of financial assets to which overlay approach is applied [line items]
Gains (losses) recognised when control of subsidiary is lost
Disclosure of other operating expense [text block]
Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39
Effect on adjustment to contractual service margin of choice not to adjust contractual service margin for some changes in fulfilment cash flows for contracts with direct participation features
Disclosure of financial instruments by type of interest rate [abstract]
Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not available and no exchangeability with stable foreign currency exists
Disposals and retirements, intangible assets and goodwill [abstract]
Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged items
Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments
Adjustments for increase (decrease) in trade and other payables
Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation
Media production expense
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assets
Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial risk
Description of accounting policy for depreciation expense [text block]
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to owners of parent
Description of impact of rate regulation on current and deferred tax
Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables
Non-current provision for decommissioning, restoration and rehabilitation costs
Consideration transferred, acquisition-date fair value
Disclosure of first-time adoption [text block]
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss
Disclosure of repurchase and reverse repurchase agreements [text block]
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]
Income taxes paid (refund)
Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows
Explanation of whether entity applied fair value model or cost model to measure investment property
Explanation of any changes in recognised amounts of contingent consideration
Adjustments for increase (decrease) in other current liabilities
Disclosure of information about expected recognition of contractual service margin in profit or loss [text block]
Disclosure of non-adjusting events after reporting period [abstract]
Percentage of voting equity interests acquired
Disclosure of number and weighted average remaining contractual life of outstanding share options [text block]
Assets
Information about risk management strategy for rights that lessor retains in underlying assets
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]
Financial liabilities reclassified into equity
Explanation of significant changes in net investment in finance lease [text block]
Reserve of share-based payments
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities
Disclosure of trade and other payables [text block]
Undiscounted finance lease payments to be received
Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
Explanation of effect of transition on reported financial performance
Current deferred income including current contract liabilities [abstract]
Revenue from sale of electricity
Reserve of discretionary participation features
Tax expense (income) at applicable tax rate
Provision for decommissioning, restoration and rehabilitation costs [abstract]
Number of other equity instruments granted in share-based payment arrangement
Number of share options forfeited in share-based payment arrangement
Weighted average share price, share options granted
Explanation of nature and extent of other rights and obligations
Disclosure of general information about financial statements [text block]
Profit (loss) from continuing operations
Other non-current payables
Equity interests of acquirer
Additions other than through business combinations, biological assets [abstract]
Disclosure of information about unconsolidated subsidiaries [text block]
Interest expense
Percentage of reasonably possible increase in unobservable input, liabilities
Trade and other current receivables [abstract]
Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]
Adjustments for decrease (increase) in financial assets held for trading
Short-term deposits, not classified as cash equivalents
Non-current financial assets at fair value through other comprehensive income
Increase (decrease) in reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied
Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation
Liabilities [abstract]
Disclosure of commitments and contingent liabilities [text block]
Effective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9
Current restructuring provision
Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration
Description of investment property, at cost or in accordance with IFRS 16 within fair value model
Disclosure of range of exercise prices of outstanding share options [abstract]
Adjustments for increase (decrease) in other liabilities
Goodwill expected to be deductible for tax purposes
Disclosure of non-current assets held for sale and discontinued operations [text block]
Disclosure of financial assets that are either past due or impaired [line items]
Disclosure of impairment loss and reversal of impairment loss [line items]
Loans and advances to customers
Current materials and supplies to be consumed in production process or rendering services
Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax
Presentation of leases for lessee [abstract]
Disclosure of offsetting of financial assets and financial liabilities [text block]
Description of methods of translation used to determine supplementary information
Amortisation expense
Explanation of financial effect of non-adjusting event after reporting period [text block]
Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument
Issues, fair value measurement, entity's own equity instruments
Revaluation surplus
Description of types of products and services from which each reportable segment derives its revenues
Additional information about insurance contracts [text block]
Trade and other non-current receivables [abstract]
Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity's ability to access or use assets and settle liabilities of group
Reclassification adjustments on net movement in regulatory deferral account balances, before tax
Current merchandise
Legal proceedings provision
Par value per share
Cash and bank balances at central banks
Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions
Income from subleasing right-of-use assets
Net investment in finance lease
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax
Revenue recognised on exchanging construction services for intangible asset
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions
Weighted average number of participating equity instruments other than ordinary shares [abstract]
Profit (loss), attributable to non-controlling interests
Prepayments and accrued income including contract assets
Settlement of liabilities by entity on behalf of related party, related party transactions
Disclosure of number and weighted average exercise prices of share options [text block]
Bonds issued, undiscounted cash flows
Gains (losses) on hedged item attributable to hedged risk, fair value hedges
Description of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion from other changes, contracts without direct participation features
Adjustments for fair value losses (gains)
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
Disclosure of risk management strategy related to hedge accounting [text block]
Revenue from rendering of transport services
Surplus (deficit) in plan [abstract]
Disclosure of changes in accounting estimates [line items]
Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities
Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
Trade and other non-current payables
Cash and cash equivalents in subsidiary or businesses acquired or disposed
Explanation of nature and amount of significant transactions
Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity's own equity instruments
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
Description of reasons for change in valuation technique used in fair value measurement, entity's own equity instruments
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities
Revenue from rendering of internet and data services
Adjustments for decrease (increase) in other operating receivables
Gains (losses) on change in fair value less costs to sell of biological assets for current period
Structured debt, amount contributed to fair value of plan assets
Description of acquisition of entity by means of equity issue
Accruals and deferred income including contract liabilities
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract]
Reconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract]
Return on plan assets excluding interest income or expense, before tax, defined benefit plans
Description of nature of interest in funds
Description of conversion of debt to equity
Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]
Contractual service margin
Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17
Current service cost, defined benefit plans
Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent
Loans and advances to banks
Depreciation, right-of-use assets
Statement that investment entity is required to apply exception from consolidation
Explanation of fact that shares have no par value
Non-current deferred income including non-current contract liabilities
Increase (decrease) through other changes, regulatory deferral account debit balances [abstract]
Increase (decrease) in current tax expense (income) due to rate regulation
Hedged item, assets
Current inventories in transit
Increase (decrease) in credit derivative, nominal amount
Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [line items]
Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assets
Information about contingent assets that disclosure is not practicable
Provisions for doubtful debts related to outstanding balances of related party transaction
Amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated
Non-current miscellaneous other provisions
Categories of current financial assets [abstract]
Description of change in valuation technique used to measure fair value less costs of disposal
Reconciliation of nominal amount of credit derivative [abstract]
Statement of cash flows [abstract]
Share of total comprehensive income of associates and joint ventures accounted for using equity method
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39
Description of accounting policy for investment in associates [text block]
Disclosure of fair value measurement of equity [text block]
Disclosure of how entity is managing transition to alternative benchmark rates, its progress at reporting date and risks to which it is exposed arising from financial instruments because of transition [text block]
Disclosure of comparative information prepared under previous GAAP [text block]
Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets
Disclosure of restricted cash and cash equivalents [text block]
Gains (losses) arising from settlements, defined benefit plans
Decrease through classified as held for sale, goodwill
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments
Disclosure of transaction price allocated to remaining performance obligations [text block]
Cash flows from (used in) financing activities [abstract]
Non-current value added tax payables
Reclassification out of held-to-maturity investments
Collateral sold or repledged in absence of default by owner of collateral, at fair value
Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements
Investments in subsidiaries, joint ventures and associates reported in separate financial statements [abstract]
Disclosure of financial liabilities at date of initial application of IFRS 9 [abstract]
Disclosure of information about agricultural produce [line items]
Description of basis of preparation of summarised financial information of associate
Description of basis of accounting for transactions between reportable segments
Payments for premiums and claims, annuities and other policy benefits
Investment property
Acquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issued
Increase (decrease) in cash and cash equivalents after effect of exchange rate changes
Dividends received, classified as investing activities
Decrease through loss of control of subsidiary, property, plant and equipment
Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
Description of nature of class of entity's own equity instruments measured at fair value
Reconciliation of changes in goodwill [abstract]
Description of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instruments
Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]
Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9
Reconciliation of changes in contingent liabilities recognised in business combination [abstract]
Cash flows from (used in) investing activities, discontinued operations
Discount rate used in current measurement of fair value less costs of disposal
Liabilities included in disposal groups classified as held for sale
Cash flows from (used in) increase (decrease) in current borrowings
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets
Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract]
Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
Disclosure of authorisation of financial statements [text block]
Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive income
Comprehensive income from discontinued operations
Description of reasons why applying new accounting policy provides reliable and more relevant information
Income from amounts recovered from reinsurer
Description of accounting policy for discontinued operations [text block]
Equity, liabilities and regulatory deferral account credit balances
Goodwill
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assets
Disclosure of nature and extent of risks arising from financial instruments [abstract]
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities
Description of factors that make up goodwill recognised
Expense of restructuring activities
Deferred tax expense (income) [abstract]
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract]
Description of inputs used in fair value measurement, entity's own equity instruments
Changes in net assets available for benefits [abstract]
Current assets (liabilities)
Current fuel
Directors' remuneration expense
Aggregate deemed cost of investments for which deemed cost is fair value
Decrease through other distributions to owners, equity
Statement of changes in net assets available for benefits [abstract]
Number of shares outstanding
Disclosure of offsetting of financial assets [abstract]
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy
Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)
Impairment loss recognised in profit or loss, trade receivables
Payments for development project expenditure
Equity reclassified into financial liabilities
Increase (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset)
Other non-financial liabilities
Asset recognised for expected reimbursement, other provisions
Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets
Intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers
Increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued
Disclosure of external credit grades [text block]
Description of reason why non-financial asset is being used in manner different from highest and best use
Description of how third-party information was taken into account when measuring fair value, assets
Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS
Disclosure of significant adjustments to valuation obtained [text block]
Debt instruments issued that are included in insurer's regulatory capital
Decrease through impairments, regulatory deferral account debit balances
Disclosure of information about expected recognition of contractual service margin in profit or loss [line items]
Subordinated liabilities
Intangible assets whose title is restricted
Disclosure of unconsolidated structured entities [abstract]
Description of accounting policy for investment property [text block]
Purchase of investment property
Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments
Profit (loss) recognised on exchanging construction services for intangible asset
Information about exposure arising from leases not yet commenced to which lessee is committed
Reverse repurchase agreements and cash collateral on securities borrowed
Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments
Description of accounting policy for earnings per share [text block]
Disclosure of finance cost [text block]
Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block]
Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts
Income tax relating to cash flow hedges included in other comprehensive income
Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidence
Other liabilities under insurance contracts and reinsurance contracts issued
Sales and marketing expense
Explanation of effect of changes in composition of entity during interim period
Payments to and on behalf of employees
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity's own equity instruments [abstract]
Current inventories arising from extractive activities [abstract]
Disclosures about temporary exemption from IFRS 9 [abstract]
Depreciation, investment property
Assets recognised from costs to obtain or fulfil contracts with customers
Increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes
Disclosure of reclassification of financial assets [text block]
Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9
Adjustments for income tax expense
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]
Share of financial assets to which overlay approach is applied
Disclosure of treasury shares [text block]
Disclosure of detailed information about financial instruments [abstract]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity's own equity instruments
Trading income (expense)
Expense from continuing involvement in derecognised financial assets cumulatively recognised
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Disclosure of joint operations [line items]
Reconciliation of changes in biological assets [abstract]
Disclosure of insurance contracts [text block]
Property, plant and equipment recognised as of acquisition date
Current net defined benefit liability
Depreciation rate, biological assets, at cost
Receipts from contracts held for dealing or trading purposes
Buildings
Past service cost and losses (gains) arising from settlements, defined benefit plans
Acquisitions through business combinations, intangible assets and goodwill
Information about how entity determined risk component designated as hedged item [text block]
Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period
Useful life measured as period of time, intangible assets other than goodwill
Interest revenue for financial assets measured at amortised cost
Revenue recognised on exchanging construction services for financial asset
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Purchase of property, plant and equipment, classified as investing activities
Discount rate used to reflect time value of money, regulatory deferral account balances
Miscellaneous time bands [abstract]
Increase (decrease) in allowance account for credit losses of financial assets
Disclosure of provision matrix [line items]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities
Expense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued
Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset)
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax
Disclosure of information for cash-generating units [line items]
Disclosure of effect of insurance contracts initially recognised [abstract]
Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts
Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets
Statement that unadjusted comparative information has been prepared on different basis
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets
Changes in fair value measurement, entity's own equity instruments [abstract]
Non-current programming assets
Description of useful life, biological assets, at cost
Items in course of transmission to other banks
Gains (losses) on disposals of property, plant and equipment
Number of shares represented by one depositary receipt
Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise
Description of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments
Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities
Proceeds from sales of other long-term assets, classified as investing activities
Disclosure of products and services [text block]
Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [abstract]
Increase (decrease) in insurance liabilities, net of reinsurance
Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss
Income from structured entities
Transfers out of Level 3 of fair value hierarchy, entity's own equity instruments
Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements
Description of exposure to risk
Share of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4
Disclosure of debt instruments [text block]
Prepayments and accrued income other than contract assets
Fair value of underlying items for contracts with direct participation features
Diluted earnings (loss) per share from continuing operations
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control
Description of any other entity's responsibilities for governance of plan
Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business
Adjustments for gains (losses) on fair value adjustment, investment property
Financial liabilities
Description of change in valuation technique used in fair value measurement, assets
Gains on disposals of investment properties
Disclosure of qualitative information about application of classification overlay and impairment requirements [text block]
Amounts receivable, related party transactions
Interest income on loans and advances to banks
Revaluation increase (decrease), intangible assets other than goodwill
Explanation of measurement bases used in preparing financial statements [text block]
Deferred tax liabilities recognised as of acquisition date
Reversal of impairment loss recognised in profit or loss, biological assets
Deferred income including contract liabilities recognised as of acquisition date [abstract]
Losses on disposals of investments
Reversal of inventory write-down
Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities
Decrease through loss of control of subsidiary, other provisions
Maximum exposure to credit risk
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract]
Increase in existing provisions, other provisions
Reserve for catastrophe
Current receivables from contracts with customers
Basic earnings (loss) per share
Current held-to-maturity investments
Assets that entity continues to recognise to extent of continuing involvement
Disclosure of information for cash-generating units [text block]
Financial assets pledged as collateral for liabilities or contingent liabilities
Disclosure of depositary receipts [text block]
Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets
Amortisation rate, intangible assets other than goodwill
Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
Description of difficulties structured entity experienced in financing its activities
Disclosure of offsetting of financial assets [text block]
Accumulated other comprehensive income
Disclosure of credit risk exposure [text block]
Increase (decrease) through transfers and other changes, property, plant and equipment [abstract]
Disclosure of financial assets [abstract]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities
Equity attributable to owners of parent
Disclosure of terms and conditions of share-based payment arrangement [line items]
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax
Goodwill recognised as of acquisition date
Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities
Name of government and nature of relationship with government
Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value
Disclosure of net defined benefit liability (asset) [line items]
Increase (decrease) in assets for insurance acquisition cash flows
Financial assets recognised as of acquisition date
Utilisation, allowance account for credit losses of financial assets
Disclosure of intangible assets with indefinite useful life [line items]
Disclosure of fair value of plan assets [abstract]
Country of incorporation of entity whose consolidated financial statements have been produced for public use
Cash receipts from repayment of advances and loans made to other parties, classified as investing activities
Description of nature of related party relationship
Contingent liabilities incurred in relation to interests in associates
Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity's ordinary activities
Additional information about share-based payment arrangements [text block]
Current contract liabilities for performance obligations satisfied over time
Net movement in regulatory deferral account balances related to profit or loss
Weighted average exercise price of other equity instruments expired in share-based payment arrangement
Disclosure of share-based payment arrangements [text block]
Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax
Additional information about entity exposure to risk
Provisions [abstract]
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets [abstract]
Description of conclusion why transaction price was not best evidence of fair value
Statement of financial position [abstract]
Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments
Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract]
Net defined benefit liability
Sales, fair value measurement, liabilities
Profit (loss) from continuing operations attributable to non-controlling interests
Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense
Average effective tax rate
Assets and regulatory deferral account debit balances
Increase through origination or purchase, financial assets
Increase (decrease) through transactions with owners, equity
Intangible assets pledged as security for liabilities
Cash outflow for leases
Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement
Intangible exploration and evaluation assets
Revenue from rendering of advertising services
Gains (losses) on fair value adjustment, biological assets [abstract]
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17
Purchases of property and other assets, related party transactions
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets
Machinery
Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers
Employer contributions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amount
Borrowings, maturity
Other comprehensive income, before tax
Share of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value
Non-current financial liabilities at fair value through profit or loss
Principal place of business
Description of reason why using different reporting date or period for associate
Adjustments for finance income (cost)
Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities
Inventory write-down
Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified
Description of change in valuation technique used in fair value measurement, liabilities
Description of accounting policy for trade and other payables [text block]
Adjustments for increase (decrease) in derivative financial liabilities
Information about restrictions or covenants imposed by leases on lessee
Indication of other forms of government assistance with direct benefits for entity
Repayments of non-current borrowings
Payments of other equity instruments
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilities
Explanation of details of any investment in employer
Description of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instruments
Changes in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract]
Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation
Selling profit (loss) on finance leases
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, entity's own equity instruments
Increase in net defined benefit liability (asset) resulting from current service cost
Amounts incurred, deferred acquisition costs arising from insurance contracts
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities
Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements
Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract]
Disclosure of joint operations [text block]
Non-current receivables from rental of properties
Reconciliation of changes in other provisions [abstract]
Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities
Disclosure of detailed information about hedges [abstract]
Changes in intangible assets other than goodwill [abstract]
Investments in subsidiaries reported in separate financial statements
Motor vehicles
Fee income arising from financial assets not at fair value through profit or loss
Amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied
Gross profit
Increase (decrease) in fair value measurement, entity's own equity instruments
Gains arising from derecognition of financial assets measured at amortised cost
Transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments held at end of reporting period
Revenue from rendering of telecommunication services [abstract]
Retained earnings
Disclosure of maturity analysis of finance lease payments receivable [text block]
Tax effect of expense not deductible in determining taxable profit (tax loss)
Description of biological assets previously measured at cost
Country of incorporation of joint venture
Property service charge expense
Gains (losses) on hedges of net investments in foreign operations, before tax
Additions other than through business combinations, property, plant and equipment
Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block]
Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness
Real estate, percentage contributed to fair value of plan assets
Other inflows (outflows) of cash, classified as operating activities
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss
Explanation of cross-reference to interim financial statement disclosures for first-time adopter
Non-current receivables from contracts with customers
Description of fact that highest and best use of non-financial asset differs from current use
Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [abstract]
Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)
Repayments of borrowings, classified as financing activities
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [text block]
Depreciation and amortisation expense [abstract]
Operating lease income
Dilutive effect of share options on number of ordinary shares
Non-current payables for purchase of energy
Disclosure of interests in associates [text block]
Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17
Acquisitions through business combinations, investment property
Profit (loss)
Description of valuation processes used in fair value measurement, liabilities
Disclosure of loans and advances to banks [text block]
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract]
Comprehensive income from discontinued operations, attributable to owners of parent
Gross loan commitments
Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts
Financial assets at amortised cost
Useful life measured as period of time, property, plant and equipment
Investment contracts liabilities
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]
Disclosure of financial assets to which overlay approach is applied for associates [line items]
Property, plant and equipment, restrictions on title
Disclosure of information about consolidated structured entities [line items]
Description of cash-generating unit
Purchase of financial instruments, classified as investing activities
Reconciliation of average effective tax rate and applicable tax rate [abstract]
Right-of-use assets, increase (decrease) in revaluation surplus
Property intended for sale in ordinary course of business
Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied
Qualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
Description of how management determines concentrations
Disclosure of defined benefit plans [text block]
Explanation of whether participants contribute to retirement benefit plan
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [text block]
Dividends recognised as distributions to non-controlling interests
Expected reimbursement, other provisions
Effective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9
Disclosure of types of insurance contracts [line items]
Disclosure of changes in accounting estimates [text block]
Description of biological assets where fair value information is unreliable
Reclassification adjustments on hedges of net investments in foreign operations, net of tax
Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness
Explanation of financial effect of departure from IFRS
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16
Date of end of reporting period of financial statements of joint venture
Payables for purchase of non-current assets
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense
Description of inputs used in fair value measurement, liabilities
Method used to account for investments in joint ventures
Interest costs incurred
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets
Liabilities to which significant restrictions apply
Description of terms of shares reserved for issue under options and contracts for sale of shares
Aggregate adjustment to carrying amounts of investments reported under previous GAAP
Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
Property, plant and equipment
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [line items]
Description of accounting policies and methods of computation followed in interim financial statements [text block]
Description of method of measuring fair value of instruments or interests
Applicable tax rate
Description of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital
Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income
Amount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions occurring as direct consequence of covid-19 pandemic to which lessee applied practical expedient in paragraph 46A of IFRS 16
Description of line item(s) in statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16
Statement that investment entity prepares separate financial statements as its only financial statements
Weighted average exercise price of share options forfeited in share-based payment arrangement
Interest expense for financial liabilities not at fair value through profit or loss
Description of accounting policy for property, plant and equipment [text block]
Number of other equity instruments expired in share-based payment arrangement
Disclosure of detailed information about intangible assets [text block]
Description of process for analysing changes in fair value measurements, entity's own equity instruments
Current prepayments [abstract]
Information about major customers
Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue
Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before tax
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Other income
Cash and cash equivalents, amount contributed to fair value of plan assets
Hedging instrument, liabilities
Transfers under finance agreements from entity, related party transactions
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity's own equity instruments
Disclosure of events after reporting period [text block]
Reconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]
Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years
Description of expected timing of outflows, contingent liabilities in business combination
Increase (decrease) through financing cash flows, liabilities arising from financing activities
Trade and other receivables [abstract]
Receipts from sales of goods and rendering of services
Revenue from sale of gold
Increase (decrease) through other movements, financial assets
Disposals and retirements, intangible assets other than goodwill
Accruals classified as non-current
Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
Description of cross-reference to disclosures about credit risk presented outside financial statements
Recognised assets representing continuing involvement in derecognised financial assets
Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
Other cash receipts from sales of interests in joint ventures, classified as investing activities
Increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss
Disclosure of analysis of other comprehensive income by item [abstract]
Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income
Insurance service result
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Other financial liabilities
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Disclosure of maturity analysis of operating lease payments [abstract]
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period, fair value measurement
Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets
Increase (decrease) in investment property
Capital commitments
Selling expense
Non-current interest receivable
Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block]
Tax effect of foreign tax rates
Investment property under construction or development
Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
Statement of IFRS compliance [text block]
Current borrowings and current portion of non-current borrowings, by type [abstract]
Employee benefits expense
Disclosure of market risk [text block]
Disclosure of composition of group [text block]
Interest expense on lease liabilities
Disclosure of effect of insurance contracts initially recognised [text block]
Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship
Investments accounted for using equity method [abstract]
Disclosure of provision matrix [text block]
Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [abstract]
Explanation of fact and basis for preparation of financial statements when not going concern basis
Information on entity's write-off policy
Disclosure of reclassification of financial assets [line items]
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities
Asset-backed securities, amount contributed to fair value of plan assets
Balances with banks
Non-current liabilities [abstract]
Non-current assets or disposal groups classified as held for sale
Other finance income (cost)
Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss
Current financial assets at fair value through other comprehensive income
Current accruals and current deferred income including current contract liabilities [abstract]
Short-term employee benefits accruals
Gain (loss) of derecognised financial assets at date of transfer
Assets [abstract]
Disclosure of reconciliation of liabilities arising from financing activities [abstract]
Non-current net defined benefit asset
Explanation of issues, repurchases and repayments of debt and equity securities
Fair value of liabilities representing continuing involvement in derecognised financial assets
Notes and debentures issued
Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss
Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets
Dividends received from joint ventures, classified as investing activities
Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract]
Comprehensive income attributable to [abstract]
Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness
Nominal or principal amount of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk
Description of accounting policy for expenses [text block]
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments
Proportion of ownership interest in subsidiary
Current deferred income other than current contract liabilities
Non-current dividend payables
Goodwill derecognised without having previously been included in disposal group classified as held for sale
Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9
Other non-current non-financial liabilities
Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [text block]
Research and development expense
Unused provision reversed, other provisions
Disclosure of liquidity risk [text block]
Proceeds from sales of investments other than investments accounted for using equity method
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax
Disclosure of additional information about leasing activities for lessee [text block]
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position
Reclassification adjustments on application of overlay approach, before tax
Fuel expense
Recipes, formulae, models, designs and prototypes
Disclosure of geographical areas [text block]
Description of primary reasons for business combination
Mining assets
Explanation of new standards or interpretations not applied
Profit (loss) from discontinued operations
Risk free interest rate, share options granted
Other regulatory deferral account debit balances
Non-current portion of non-current borrowings, by type [abstract]
Explanation of events after interim period that have not been reflected
Comprehensive income from continuing operations, attributable to owners of parent
Increase (decrease) in insurance contracts liability (asset)
Disclosure of financial liabilities [line items]
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss
Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan
Expected cash outflow on redemption or repurchase of puttable financial instruments
Description of accounting policy for reinsurance [text block]
Disclosure of property, plant and equipment [text block]
Non-current liabilities
Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from plan
Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss
Non-current restructuring provision
Current interest payable
Disclosure of maturity analysis for derivative financial liabilities [line items]
Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
Disclosure of major customers [abstract]
Increase (decrease) in number of shares outstanding
Deferred tax liabilities
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity's own equity instruments
Disclosure of available-for-sale financial assets [text block]
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
Decrease through classified as held for sale, property, plant and equipment
Income taxes refund, classified as operating activities
Acquisitions through business combinations, other provisions
Contract liabilities for performance obligations satisfied over time
Dividends recognised as distributions to owners of parent, relating to current year
Increase (decrease) through transfer to statutory reserve, equity
Actuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plans
Dilutive effect of convertible instruments on number of ordinary shares
Description of fact that exemption from consolidation has been used
Maximum limit of losses of structured entities which entity is required to absorb before other parties
Assets of benefit plan
Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category
Price index movements
Finance costs
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, entity's own equity instruments
Disclosure of financial risk management [text block]
Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety
Description of accounting policy for derivative financial instruments and hedging [text block]
Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities
Tax effect from change in tax rate
Disclosure of share capital, reserves and other equity interest [text block]
Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life
Effective date of revaluation, right-of-use assets
Other equity interest
Profit or loss [abstract]
Expenses arising from reinsurance held
Asset-backed debt instruments held
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
Financial liabilities recognised as of acquisition date
Effect of exchange rate changes on cash and cash equivalents
Current lease liabilities
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories
Impairment loss recognised in other comprehensive income
Contributions to plan, net defined benefit liability (asset) [abstract]
Other amounts payable to transferee in respect of transferred assets
Share of debt instruments issued that are included in insurer's regulatory capital
Disclosure of information about agricultural produce [abstract]
Cash and cash equivalents if different from statement of financial position
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position
Aircraft
Disclosure of analysis of insurance revenue [abstract]
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]
Portion of consideration paid (received) consisting of cash and cash equivalents
Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity's own equity instruments
Current natural gas
Description of management's approach to determining values assigned to key assumptions
Revenue [abstract]
Amortisation of losses (gains) arising on buying reinsurance
Disclosure of information about agricultural produce [text block]
Increase (decrease) in equity
Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts
Description of accounting policy for reclassification of financial instruments [text block]
Other reserves
Date of acquisition
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
Non-current payables to related parties
Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]
Explanation of reasons for changes in loss allowance for financial instruments
Description of nature of obligation, contingent liabilities
Disclosure of dividends [text block]
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments
Impairment loss
Description of accounting policy for repairs and maintenance [text block]
Description of reason why entity is resuming application of IFRSs
Number of other equity instruments exercised or vested in share-based payment arrangement
Net debt
Adjustments for decrease (increase) in loans and advances to banks
Occupancy expense
Disclosure of provision matrix [abstract]
Non-current financial liabilities at fair value through profit or loss [abstract]
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [abstract]
Information about nature of lessor's leasing activities
Current value added tax payables
Description of nature of necessary adjustments to provide comparative information
Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risks
Other comprehensive income that will be reclassified to profit or loss, before tax
Computer software
Increase (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract]
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract]
Disclosure of financial assets held for trading [text block]
Proceeds from exercise of warrants
Non-current provisions [abstract]
Disclosure of continuing involvement in derecognised financial assets [line items]
Current prepayments and current accrued income other than current contract assets
Issue of convertible instruments
Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset)
Estimated financial effect of contingent assets
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Non-current ore stockpiles
Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]
Description of accounting policy for finance income and costs [text block]
Disclosure of information about overlay approach for associates [text block]
Acquisitions through business combinations, deferred acquisition costs arising from insurance contracts
Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related portfolios of contracts
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
Decrease (increase) in net defined benefit liability (asset) resulting from payments in respect of settlements
Excise tax payables
Description of obligations for returns, refunds and other similar obligations
Other fee and commission income
Disclosure of classes of share capital [line items]
Deferred tax expense (income)
Description of methods and assumptions used in preparing sensitivity analysis
Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are
Description of accounting policy for goodwill [text block]
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income
Contractual commitments for acquisition of intangible assets
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities
Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]
Deductible temporary differences for which no deferred tax asset is recognised
Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items
Disclosure of detailed information about hedged items [line items]
Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, before tax, defined benefit plans
Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entity
Percentage of reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract]
Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied
Description of accounting policy for trade and other receivables [text block]
Revenue from rendering of interconnection services
Disclosure of expected impact of initial application of new standards or interpretations [abstract]
Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17
Recoverable amount of asset or cash-generating unit
Disclosure of government grants [text block]
Disclosure of financial assets that are either past due or impaired [text block]
Amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities
Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments
Disclosure of detailed information about business combination [abstract]
Cost of sales, hotel operations
Depreciation method, biological assets, at cost
Non-current investments other than investments accounted for using equity method
Current liabilities
Increase (decrease) through net exchange differences, goodwill
Net foreign exchange gain
Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
Description of useful life, intangible assets other than goodwill
Transfer between financial liabilities and equity attributable to change in redemption prohibition
Description of reason for reassessment whether insurer's activities are predominantly connected with insurance
Option life, share options granted
Disclosure of commitments [text block]
Non-current financial assets at amortised cost
Gains (losses) recognised in profit or loss on buying reinsurance
Disclosure of intangible assets material to entity [text block]
Disclosure of reconciliation of changes in insurance contracts by components [abstract]
Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income
Fuel and energy expense [abstract]
Explanation of insurance finance income (expenses)
Property, plant and equipment, revaluation [abstract]
Description of types of income from structured entities
Description of valuation techniques and key model inputs used to measure contingent consideration
Interest income (expense)
Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignation
Basic earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares
Changes in other provisions [abstract]
Other liabilities
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity's own equity instruments
Adjustments for decrease (increase) in accrued income other than contract assets
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments
Balances on demand deposits from customers
Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)
Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or loss
Past service cost, defined benefit plans
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss
Description of significant concentrations of risk related to plan
Profit (loss) on disposal of investments and changes in value of investments
Equity and liabilities
Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statements
Advances received, representing contract liabilities for performance obligations satisfied at point in time
Description of sources of hedge ineffectiveness that emerged in hedging relationship
Non-current financial assets at fair value through other comprehensive income [abstract]
Reserve of change in value of foreign currency basis spreads
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets
Additional recognition, goodwill
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity's own equity instruments
Deposits from banks
Disclosure of offsetting of financial assets [line items]
Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments
Disclosure of financial instruments designated at fair value through profit or loss [text block]
Increase (decrease) through foreign exchange and other movements, financial assets
Dividends recognised as distributions to owners of parent, relating to prior years
Disclosure of depositary receipts [line items]
Proceeds from government grants, classified as financing activities
Description of reason for reclassifications or changes in presentation
Other finance income
Reserve of change in fair value of financial liability attributable to change in credit risk of liability
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
Insurance revenue, change in risk adjustment for non-financial risk
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
Increase (decrease) through other changes, intangible assets other than goodwill
Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services
Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements
Non-current receivables from sale of properties
Financial assets measured at fair value through other comprehensive income
Interest costs [abstract]
Premiums written, net of reinsurance
Derivative financial liabilities held for hedging
Disclosure of hedge accounting [text block]
Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract]
Receivables due from joint ventures
Disclosure of detailed information about biological assets [text block]
Explanation of estimated financial effect of contingent assets
Diluted earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares
Disclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block]
Other current financial assets
Description of effect of changing business model for managing financial assets on financial statements
Comprehensive income [abstract]
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]
Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax
Description of reason for derecognition of financial assets measured at amortised cost
Disclosure of number and weighted average exercise prices of other equity instruments [text block]
Profit (loss), attributable to [abstract]
Description of accounting policy for offsetting of financial instruments [text block]
Profit (loss) of acquiree since acquisition date
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]
Disclosure of basis of consolidation [text block]
Other comprehensive income, before tax, application of overlay approach
Cash advances and loans made to other parties, classified as investing activities
Reconciliation of changes in fair value measurement, liabilities [abstract]
Disclosure of investments other than investments accounted for using equity method [text block]
Description of nature of class of liabilities measured at fair value
Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations
Ships
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax
Cash flows from (used in) operations
Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block]
Other comprehensive income that will not be reclassified to profit or loss, net of tax
Description of accounting policy decision to use exception in IFRS 13.48, liabilities
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period are recognised, fair value measurement
Receivables and payables related to insurance contracts
Amount reclassified from profit or loss to other comprehensive income applying overlay approach
Insurance revenue, amounts relating to changes in liability for remaining coverage [abstract]
Interest paid, classified as financing activities
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items]
Cost of merchandise sold
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax
Disclosure of effect of overlay approach reclassification on profit or loss [abstract]
Fee income (expense) arising from trust and fiduciary activities
Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses
Gains (losses) on disposals of investments
Interest paid, classified as operating activities
Revenue from sale of sugar
Current and deferred tax relating to items credited (charged) directly to equity
Description of accounting policy for measuring inventories [text block]
Reversal of impairment loss
Cash flows from (used in) increases in operating capacity
Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract]
Regulatory deferral account debit balances and related deferred tax asset [abstract]
Share of profit (loss) of associates and joint ventures accounted for using equity method [abstract]
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense
Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets
Changes in deferred tax liability (asset) [abstract]
Reversed unsettled liabilities, contingent liabilities recognised in business combination
Description of reasons for fair value measurement, assets
Non-current contract liabilities for performance obligations satisfied over time
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities
Proceeds from non-current borrowings
Current assets recognised as of acquisition date
Mastheads and publishing titles
Reversal of impairment loss recognised in profit or loss, loans and advances
Analysis of financial assets that are individually determined to be impaired [text block]
Disclosure of prepayments and other assets [text block]
Description of accounting policy for share-based payment transactions [text block]
Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts
Other current non-financial liabilities
Cash flows from (used in) maintaining operating capacity
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity's own equity instruments [abstract]
Disclosure of fair value measurement of liabilities [line items]
Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount
Increase (decrease) through other changes, biological assets
Disclosure of objectives, policies and processes for managing capital [text block]
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities
Increase (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issued
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group
Trade and other non-current receivables
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments
Impairment loss recognised in profit or loss, biological assets
Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics
Investment property [abstract]
Explanation of effect of change for biological asset for which fair value becomes reliably measurable
Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation
Description of accounting policy for government grants [text block]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]
Description of criteria satisfied when using premium allocation approach
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [line items]
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]
Land and buildings
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets
Disclosure of effects of changes in parent's ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block]
Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets
Cash flows from (used in) operating activities [abstract]
Other components of deferred tax expense (income)
Description of internal credit ratings process
Revenue from rendering of telephone services
Disclosure of transaction price allocated to remaining performance obligations [line items]
Miscellaneous assets [abstract]
Disclosure of additional information [text block]
Adjustments for decrease (increase) in trade and other receivables
Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
Dividends recognised as distributions to owners per share
Reserve of change in value of forward elements of forward contracts
Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied
Method used to account for investments in subsidiaries
Disclosure of investment contracts liabilities [text block]
Net defined benefit asset
Increase (decrease) in deferred tax expense (income) due to rate regulation
Disclosure of contingent liabilities in business combination [text block]
Cash
Assets under reinsurance ceded
Description of concentrations of insurance risk
Gains (losses) arising from sale and leaseback transactions
Other comprehensive income
Disclosure of information about activities subject to rate regulation [text block]
Financial assets measured at fair value through other comprehensive income [abstract]
Share of increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4
Income from continuing involvement in derecognised financial assets
Information about whether and how entity intends to dispose of financial instruments
Issued capital [abstract]
Current provisions
Financial assets that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated
Current financial assets at fair value through other comprehensive income [abstract]
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]
Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B
Outstanding balances for related party transactions [abstract]
Reconciliation of changes in fair value measurement, assets [abstract]
Fair value of associated financial liabilities
Disclosure of transaction price allocated to remaining performance obligations [abstract]
Reconciliation of regulatory deferral account credit balances [abstract]
Bank and similar charges
Identifiable intangible assets recognised as of acquisition date
Maximum exposure to loss from continuing involvement
Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15
Share of profit (loss) of associates accounted for using equity method
Increase (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied, insurance contracts liability (asset)
Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract]
Intangible assets with indefinite useful life
Property service charge income (expense) [abstract]
Description of reason why reclassification of comparative amounts is impracticable
Description of accounting policy for functional currency [text block]
Income arising from exploration for and evaluation of mineral resources
Description of fact and reason why sensitivity analyses are unrepresentative
Useful life measured as period of time, biological assets, at cost
Revaluation of intangible assets [abstract]
Disposals, intangible assets other than goodwill
Disclosure of financial assets at date of initial application of IFRS 9 [text block]
Dividends received
Accounting profit
Changes in net defined benefit liability (asset) resulting from expense (income) in profit or loss [abstract]
Credit exposure
Increase (decrease) through transfers, financial assets
Description of sensitivity of fair value measurement to changes in unobservable inputs, assets
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax
Financial liabilities at fair value through profit or loss that meet definition of held for trading
Disclosure of detailed information about borrowings [abstract]
Other assets, amount contributed to fair value of plan assets
Finance income
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items
Expected credit loss rate
Equity and liabilities [abstract]
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances
Disclosure of fair value measurement of equity [line items]
Description of extent to which fair value of investment property is based on valuation by independent valuer
Description of option pricing model, share options granted
Adjustments for current tax of prior periods
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [text block]
Gains (losses) on change in value of foreign currency basis spreads, net of tax
Date as at which entity plans to apply new IFRS initially
Receivables due from related parties
Description of accounting policy for provisions [text block]
Disclosure of contingent liabilities in business combination [line items]
Current deposits from customers
Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset)
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement
Description of line item in statement of comprehensive income that includes reclassification adjustments
Share of amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated
Equity instruments held
Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete
Cash transferred
Disclosure of intangible assets material to entity [abstract]
Description of accounting policy for termination benefits [text block]
Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]
Changes in fair value measurement, liabilities [abstract]
Disclosure of other current liabilities [text block]
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis
Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale
Biological assets pledged as security for liabilities
Decrease through disposals, regulatory deferral account debit balances
Reconciliation of changes in reinsurance assets [abstract]
Description of changes in service concession arrangement
Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration
Payables for purchase of energy
Non-current assets recognised as of acquisition date
Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax
Miscellaneous non-current liabilities [abstract]
Description of accounting policy for emission rights [text block]
Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets
Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset
Adjustments for unrealised foreign exchange losses (gains)
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, entity's own equity instruments
Increase (decrease) through net exchange differences, property, plant and equipment
Interest income on loans and receivables
Deferred tax expense (income) recognised in profit or loss
Assets with significant risk of material adjustments within next financial year
Reinsurance contracts held that are assets
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities
Assets arising from exploration for and evaluation of mineral resources
Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss
Description of how third-party information was taken into account when measuring fair value, entity's own equity instruments
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss
Disclosure of analysis of single amount of discontinued operations [line items]
Gains (losses) on change in value of forward elements of forward contracts, net of tax
Disclosure of external credit grades [line items]
Disclosure of interest income (expense) [text block]
Reconciliation of changes in fair value measurement, entity's own equity instruments [abstract]
Dividend income
Description of basis used to determine surplus or deficit of multi-employer or state plan
Financial assets, measurement category immediately before initial application of IFRS 9
Tax expense (income) of discontinued operation [abstract]
Information about significant judgements and assumptions made in determining that entity is investment entity
Value added tax receivables
Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value
Amount reclassified to other comprehensive income from profit or loss applying overlay approach, net of tax
Confidence level used to determine risk adjustment for non-financial risk
Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively
Bank debt instruments held
Information about effect of regulatory frameworks in which entity operates
Associated liabilities that entity continues to recognise
Classes of current inventories [abstract]
Non-current assets
Statutory reserve
Reclassification adjustments on hedges of net investments in foreign operations, before tax
Adjustments for amortisation expense
Current financial assets at fair value through profit or loss, mandatorily measured at fair value
Explanation of how service concession arrangement has been classified
Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition
Description of level of fair value hierarchy within which fair value measurement is categorised
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [abstract]
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]
Non-current receivables due from joint ventures
Non-current payables for purchase of non-current assets
Income tax relating to components of other comprehensive income [abstract]
Bank balances at central banks other than mandatory reserve deposits
Disclosure of information about maturity profile of defined benefit obligation [text block]
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
Disclosure of deferred acquisition costs arising from insurance contracts [text block]
Non-current contract liabilities [abstract]
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]
Current contract assets
Reclassification adjustments on exchange differences on translation of foreign operations, before tax
Analysis of credit exposures using external credit grading system [text block]
Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts
Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]
Description of policy for determining when transfers between levels are deemed to have occurred, assets
Restricted cash and cash equivalents
Name of joint operation
Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
Receivables due from associates
Description of accounting policy for cash flows [text block]
Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
Finance income received, classified as operating activities
Description of fully amortised intangible assets
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax
Depreciation, biological assets
Receivables from sale of properties
Non-current biological assets
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity's own equity instruments
Outflows of cash from investing activities
Description of approach used to determine risk adjustment for non-financial risk
Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations
Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities
Property tax expense
Other cash payments from operating activities
Profit (loss) of combined entity as if combination occurred at beginning of period
Increase (decrease) through share-based payment transactions, equity
Number of share options exercisable in share-based payment arrangement
Current financial assets at amortised cost
Disclosure of cash flow statement [text block]
Provision of guarantees or collateral to entity, related party transactions
Number of share options exercised in share-based payment arrangement
Proceeds from sales of interests in associates
Legal form of entity
Borrowings, original currency
Description of current commitments or intentions to provide support to subsidiary
Assets less current liabilities [abstract]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity's own equity instruments
Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable
Disclosure of amounts arising from insurance contracts [text block]
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
Disclosure of maturity analysis for non-derivative financial liabilities [text block]
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors
Right-of-use assets that do not meet definition of investment property
Explanation of objective of method used and limitations that may result in information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17
Financial liabilities at fair value through profit or loss [abstract]
Proportion of ownership interests held by non-controlling interests
Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract]
Cost of sales
Current loans received and current portion of non-current loans received
Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17
Disclosure of acquired receivables [line items]
Increase (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issued
Weighted average ordinary shares used in calculating basic and diluted earnings per share [abstract]
Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax
Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax
Reclassification out of financial assets at fair value through profit or loss
Reconciliation of changes in intangible assets and goodwill [abstract]
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments
Net earned premium
Current liabilities recognised as of acquisition date
Current agricultural produce
Description of basis of valuation of assets available for benefits
Impairment loss on receivables or contract assets arising from contracts with customers
Decrease (increase) in inventories of finished goods and work in progress
Disclosure of initial application of standards or interpretations [abstract]
Financial liabilities, measurement category immediately after initial application of IFRS 9
Disclosure of geographical areas [line items]
Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets
Disclosure of comparative information prepared under previous GAAP [line items]
Inventories, at fair value less costs to sell
Finance costs paid, classified as operating activities
Information about nature of lessee's leasing activities
Description of accounting policy for loans and receivables [text block]
Foreign exchange rates [abstract]
Cash advances and loans from related parties
Name of subsidiary
Other cash receipts from operating activities
Explanation of whether entity applies exemption in IAS 24.25
Weighted average share price
Disclosure of reserves within equity [abstract]
Description of type of support provided to structured entity without having contractual obligation to do so
Description of accounting policy for mining assets [text block]
Current prepayments and other current assets
Increase (decrease) through disposal of subsidiary, equity
Gains (losses) on cash flow hedges, net of tax
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
Name of most senior parent entity producing publicly available financial statements
Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assets
Description of accounting policy for derecognition of financial instruments [text block]
Disclosure of information about interests in structured entity [text block]
Losses incurred in relation to interests in structured entities
Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights
Gains (losses) on disposals of non-current assets
Analysis of income and expense [abstract]
Debt instruments, amount contributed to fair value of plan assets
Insurance finance income (expenses)
Disclosure of fair value of plan assets [text block]
Current prepayments
Disclosure of finance income [text block]
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from net exchange differences
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary
Subclassifications of assets, liabilities and equities [abstract]
Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract]
Description of how entity determined maximum economic benefit available
Description of whether entity is required to absorb losses of structured entities before other parties
Adjustments for impairment loss recognised in profit or loss, goodwill
Issued capital, preference shares
Disclosure of how entity aggregated interests in similar entities [text block]
Cost of hedging [abstract]
Interest paid, classified as investing activities
Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding
Hedged item, liabilities
Raw materials and consumables used
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Borrowing costs incurred
Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates
Disclosure of internal credit grades [abstract]
Comprehensive income attributable to owners of parent, continuing and discontinued operations [abstract]
Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts
Cash and cash equivalents, percentage contributed to fair value of plan assets
Inventories, at net realisable value
Amount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
Information on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as result of applying IFRS 9
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions
Number of other participants of retirement benefit plan
Decrease due to harvest, biological assets
Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance
Amount reclassified to other comprehensive income from profit or loss applying overlay approach, before tax
Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances
Description of reason why fair value of goods or services received cannot be reliably estimated
Gains (losses) on financial liabilities at fair value through profit or loss
Communication expense
Percentage of reasonably possible decrease in actuarial assumption
Revenue from sale of agricultural produce
Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement
Right-of-use assets, revaluation surplus
Decrease through classified as held for sale, biological assets
Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities
Disclosure of subsidiaries [line items]
Description of fact that multi-employer or state plan is defined benefit plan
Disclosure of unconsolidated structured entities [line items]
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [abstract]
Disclosure of detailed information about hedged items [text block]
Additions from purchases, biological assets
Investment income
Disclosure of interest expense [text block]
Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities
Description of acquiree
Finance lease receivables
Increase (decrease) through other changes, intangible assets and goodwill
Rental income from investment property, net of direct operating expense [abstract]
Interest income on cash and bank balances at central banks
Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss
Non-current financial liabilities at amortised cost
Disclosure of impairment loss recognised or reversed for cash-generating unit [line items]
Other individually immaterial components of other comprehensive income, net of tax
Auditor's remuneration for other services
Disclosure of geographical areas [abstract]
Gains (losses) recognised in profit or loss, fair value measurement, entity's own equity instruments [abstract]
Revenue that was included in contract liability balance at beginning of period
Assets recognised in entity's financial statements in relation to structured entities
Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified as measured at amortised cost, initial application of IFRS 9
Vehicles [abstract]
Net deferred tax liabilities
Increase (decrease) through net exchange differences, investment property
Losses on change in fair value of derivatives
Changes in investment property [abstract]
Reconciliation of fair value of credit derivative [abstract]
Description of line item in statement of financial position that includes hedged item
Disclosure of reconciliation of changes in insurance contracts by components [line items]
Adjustments for decrease (increase) in contract assets
Defined benefit obligation, at present value
Intangible assets under development
Assets that entity continues to recognise
Property, plant and equipment, assets retired from active use and not classified as held for sale
Disclosure of intangible assets with indefinite useful life [abstract]
Regulatory deferral account credit balances
Secured bank loans received
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax
Description of share-based payment arrangement
Gains on disposals of investments
Description of reasons for change in valuation technique used in fair value measurement, liabilities
Treasury shares
Dividends paid, classified as financing activities
Description of nature of contingent assets
Exposure to credit risk on loan commitments and financial guarantee contracts
Proceeds from disposal of mining assets
Additional information [abstract]
Derivatives, percentage contributed to fair value of plan assets
Debt instruments held
Description of accounting policy for available-for-sale financial assets [text block]
Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9
Investments in associates reported in separate financial statements
Trade and other payables, undiscounted cash flows
Income arising from insurance contracts
Purchase of other long-term assets, classified as investing activities
Qualitative description of effect on financial statements of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
Description of other transactions that are collectively significant
Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9
Earnings per share [abstract]
Property development and project management income
Borrowings, interest rate
Change in value of foreign currency basis spreads [abstract]
Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities
Payments for exploration and evaluation expenses
Information about lessee's exposure arising from variable lease payments
Intangible assets other than goodwill, revalued assets
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]
Current receivables due from associates
Transfers out of Level 3 of fair value hierarchy, liabilities
Increase (decrease) through adjustments arising from passage of time, reinsurance assets
Capital redemption reserve
Unused tax credits for which no deferred tax asset recognised
Provisions for future non-participating benefits
Decrease through impairment losses, assets for insurance acquisition cash flows
Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts
Description of service concession arrangement
Disclosure of reclassifications or changes in presentation [line items]
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]
Other current payables
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]
Description of transitional provisions of initially applied IFRS
Current borrowings and current portion of non-current borrowings
Disclosure of allowance for credit losses [text block]
Non-current interest payable
Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss
Comprehensive income attributable to non-controlling interests, continuing and discontinued operations [abstract]
Non-current contract assets
Changes in liabilities arising from financing activities [abstract]
Accumulated other comprehensive income [abstract]
Description of accounting policy for borrowings [text block]
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items]
Range of estimates within which fair value is likely to lie for investment property, cost model
Increase (decrease) through exercise of options, equity
Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block]
Expense relating to leases of low-value assets for which recognition exemption has been used
Disclosure of other operating income [text block]
Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
Change in value of time value of options [abstract]
Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Proportion of voting rights held in subsidiary
Lease commitments for short-term leases for which recognition exemption has been used
Purchase of mining assets
Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers
Maximum exposure to credit risk that arises from contracts within scope of IFRS 17
Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments
Expenses from allocation of premiums paid to reinsurer
Retention payables
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Non-current portion of other non-current borrowings
Original assets before transfer
Non-current prepayments and non-current accrued income including non-current contract assets
Description of policy for determining when transfers between levels are deemed to have occurred, liabilities
Other comprehensive income, before tax, change in value of forward elements of forward contracts
Increase (decrease) through transfers and other changes, property, plant and equipment
Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9
Expense recognised during period for bad and doubtful debts for related party transaction
Explanation of significant decrease in level of government grants for agricultural activity
Adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share
Interest income on available-for-sale financial assets
Adjustments for decrease (increase) in biological assets
Sales of property and other assets, related party transactions
Reinsurance assets
Description of type of hedge
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets
Current prepayments and current accrued income other than current contract assets [abstract]
Description of line items in statement of financial position which include right-of-use assets
Liabilities due to central banks
Reversal of impairment loss recognised in profit or loss
Increase (decrease) through other changes, regulatory deferral account credit balances [abstract]
Disclosure of fair values of items used as deemed cost [text block]
Other comprehensive income, net of tax, exchange differences on translation of foreign operations
Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]
Description of changes in methods and assumptions used in preparing sensitivity analysis
Other current financial liabilities
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items
Derivative financial liabilities, undiscounted cash flows
Increase (decrease) through changes in fair values, liabilities arising from financing activities
Unearned finance income relating to finance lease payments receivable
Borrowing costs recognised as expense
Purchases of goods, related party transactions
Increase (decrease) through treasury share transactions, equity
Disclosure of quantitative information about right-of-use assets [text block]
Description of practical expedients used when applying IFRS 15 retrospectively
Current programming assets
Description of nature of regulatory rate-setting process
Additions, investment property [abstract]
Disclosure of reconciliation of changes in goodwill [line items]
Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset)
Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented
Disclosure of intangible assets and goodwill [text block]
Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied
Insurance contracts liability (asset) at date of change, contracts with direct participation features for which entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income
Interest received, classified as operating activities
Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised
Description of investment property where fair value information is unreliable, cost model
Receivables from rental of properties
Disclosure of collateral [text block]
Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4
Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block]
Adjustments for gains (losses) on change in fair value of derivatives
Additions from subsequent expenditure recognised as asset, biological assets
Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes
Depreciation rate, property, plant and equipment
Sensitivity analysis to insurance risk
Loans received
Current advances received, representing current contract liabilities for performance obligations satisfied at point in time
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, entity's own equity instruments
Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners
Changes in net defined benefit liability (asset) [abstract]
Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant
Disclosure of information about entity's hedging relationships directly affected by uncertainty arising from interest rate benchmark reform [text block]
Decrease through loss of control of subsidiary, intangible assets other than goodwill
Estimated cash flows of financial assets reclassified out of available-for-sale financial assets
Increase in reimbursement rights related to defined benefit obligation, resulting from interest income
Disclosure of additional information about leasing activities for lessor [text block]
Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income
Net assets (liabilities) [abstract]
Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets
Financial instruments designated as hedging instruments, at fair value
Disclosure of financial assets [line items]
Derivative financial assets held for hedging
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [line items]
Description of accounting policy for impairment of assets [text block]
Description of accounting policy for borrowing costs [text block]
Proceeds from issue of preference shares
Explanation of main classes of assets affected by impairment losses or reversals of impairment losses
Useful life measured in production or other similar units, intangible assets other than goodwill
Rent deferred income
Disclosure of net defined benefit liability (asset) [abstract]
Non-current trade receivables
Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed
Name of associate
Adjustments to reconcile profit (loss)
Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue
Non-current debt instruments issued
Repurchase agreements and cash collateral on securities lent
Description of accounting policy for construction in progress [text block]
Description of acquisition of assets by assuming directly related liabilities or by means of lease
Increase (decrease) in working capital
Proceeds from disposal of oil and gas assets
Gains (losses) on fair value adjustment attributable to price changes, biological assets
Description of reasons for fair value measurement, liabilities
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]
Reclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of tax
Increase (decrease) through conversion of convertible instruments, equity
Proportion of ownership interest in associate
Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts
Statement that practical expedient about incremental costs of obtaining contract has been used
Cash flows from (used in) financing activities, discontinued operations
Dividends paid, ordinary shares
Reclassification adjustments on available-for-sale financial assets, before tax
Interest expense on deposits from banks
Retirements, property, plant and equipment
Transfers under licence agreements to entity, related party transactions
Adjustments for increase (decrease) in deposits from banks
Disclosure of contingent liabilities [abstract]
Financial assets affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments
Income tax relating to application of overlay approach in other comprehensive income
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share
Disclosure of goodwill [text block]
Gains (losses) on fair value adjustment, investment property
Liabilities recognised in entity's financial statements in relation to structured entities
Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue
Actuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plans
Revenue from sale of publications
Other comprehensive income, net of tax, application of overlay approach
Diluted earnings (loss) per share from discontinued operations
Issued capital, ordinary shares
Right-of-use assets, revalued assets, at cost
Net deferred tax assets and liabilities [abstract]
Increase (decrease) in financial assets [abstract]
Liabilities arising from financing activities
Changes in intangible assets and goodwill [abstract]
Increase (decrease) through transfers and other changes, intangible assets other than goodwill [abstract]
Current financial assets at fair value through profit or loss [abstract]
Explanation of involvement of independent valuer in revaluation, property, plant and equipment
Other reversals of provisions
Disclosure of reconciliation of changes in intangible assets and goodwill [text block]
Significant unobservable input, entity's own equity instruments
Profit (loss) recognised on exchanging construction services for financial asset
Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [line items]
Explanation of effect of transition on reported financial position
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset
Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity's own equity instruments
Receivables from taxes other than income tax
Explanation of unfulfilled conditions and other contingencies attaching to government assistance
Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets
Owner-occupied property measured using investment property fair value model
Reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax
Right-of-use assets
Non-current derivative financial assets
Proceeds from sale or issue of treasury shares
Current borrowings and current portion of non-current borrowings [abstract]
Information about how expected cash outflow on redemption or repurchase was determined
Auditor's remuneration for audit services
Acquisitions through business combinations, intangible assets other than goodwill
Description of shared characteristic for concentration
Donations and subsidies expense
Description of inputs used in fair value measurement, assets
Description of investments in equity instruments designated at fair value through other comprehensive income
Description of accounting policy for financial guarantees [text block]
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [abstract]
Commitments made on behalf of entity, related party transactions
Description of whether investment in joint venture is measured using equity method or at fair value
Description of funding arrangements and funding policy that affect future contributions
Description of nature of accounting errors in prior periods [text block]
Accruals and deferred income including contract liabilities [abstract]
Disclosure of offsetting of financial liabilities [text block]
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax
Amount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
Warrant reserve
Other short-term employee benefits
Disclosure of reconciliation of changes in insurance contracts by components [text block]
Reclassification adjustments on cash flow hedges, net of tax
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities
Other gains (losses)
Contingent consideration recognised as of acquisition date
Amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk
Transfers of research and development to entity, related party transactions
Disposals, property, plant and equipment
Income from continuing operations attributable to owners of parent
Intangible assets acquired by way of government grant, fair value initially recognised
Disclosure of defined benefit plans [line items]
Explanation of effect of share-based payments on entity's financial position [text block]
Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income [abstract]
Disclosure of expenses [text block]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, entity's own equity instruments
Adjustments for decrease (increase) in accrued income including contract assets [abstract]
Description of retirement benefit plan
Issued capital
Current contract liabilities [abstract]
Proceeds from current borrowings
Description of nature and amount of change in estimate during final interim period
Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period
Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss or write-down to fair value less costs to sell
Other current liabilities
Disclosure of products and services [line items]
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [text block]
Deferred tax relating to items credited (charged) directly to equity
Disclosure of information about activities subject to rate regulation [line items]
Number of share options outstanding in share-based payment arrangement
Outstanding commitments made on behalf of entity, related party transactions
Non-current financial assets measured at fair value through other comprehensive income
Description of factors used to identify entity's reportable segments
Increase (decrease) in net defined benefit liability (asset) resulting from other changes
Construction in progress
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Non-current finance lease receivables
Disclosure of terms and conditions of share-based payment arrangement [text block]
Gains (losses) on change in value of time value of options, before tax
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments
Disclosure of loans and advances to customers [text block]
Decrease through balances recovered in current period, regulatory deferral account debit balances
Gains (losses) on change in value of foreign currency basis spreads, before tax
Incremental fair value granted, modified share-based payment arrangements
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax
Revenue from sale of natural gas
Financial assets at fair value through profit or loss, classified as held for trading
Transfers into Level 3 of fair value hierarchy, entity's own equity instruments
Adjustments for increase (decrease) in employee benefit liabilities
Disclosure of interests in subsidiaries [text block]
Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified as measured at amortised cost, initial application of IFRS 9
Liabilities under insurance contracts and reinsurance contracts issued [abstract]
Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset)
Disclosure of reconciliation of changes in assets for insurance acquisition cash flows [text block]
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]
Interest received, classified as investing activities
Actuarial gains (losses) arising from experience adjustments, net of tax, defined benefit plans
Description of accounting policy for oil and gas assets [text block]
Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are applied
Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value
Disclosure of sensitivity to insurance risk [text block]
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [text block]
Other long-term employee benefits
Non-current warrant liability
Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity
Weighted average fair value at measurement date, other equity instruments granted
Financial assets at fair value through profit or loss, mandatorily measured at fair value
Disclosure of other non-current assets [text block]
Disclosure of borrowing costs [text block]
Write-downs (reversals of write-downs) of inventories [abstract]
Held-to-maturity investments
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
Losses arising from derecognition of financial assets measured at amortised cost
Description of justification for using growth rate that exceeds long-term average growth rate
Explanation of why entity not regarded as going concern
Borrowings, adjustment to interest rate basis
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [text block]
Biological assets whose title is restricted
Net deferred tax assets
Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate
Liabilities arising from exploration for and evaluation of mineral resources
Discount rate used in current estimate of value in use
Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]
Description of accounting policy for interest income and expense [text block]
Disclosure of types of insurance contracts [abstract]
Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk
Country of incorporation of associate
Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block]
Tax rate effect of expense not deductible in determining taxable profit (tax loss)
Actuarial assumption of expected rates of salary increases
Description of accounting policy for exceptional items [text block]
Increase (decrease) through insurance revenue, insurance contracts liability (asset) [abstract]
Description of reason why using different reporting date or period for subsidiary
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [line items]
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
Revenue from hotel operations
Dividends paid to equity holders of parent, classified as financing activities
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]
Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading
Impairment loss recognised in profit or loss, property, plant and equipment
Interest expense on liabilities due to central banks
Dividends paid, other shares
Gains (losses) on change in value of time value of options, net of tax
Current miscellaneous other provisions
Income tax relating to components of other comprehensive income
Inflows of cash from investing activities
Disclosure of revenue from contracts with customers [text block]
Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]
Disclosure of quantitative information about right-of-use assets [abstract]
Cost of inventories recognised as expense during period
Trade and other current payables [abstract]
Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan
Description of accounting policy for segment reporting [text block]
Disclosure of changes in accounting policies [text block]
Current assets [abstract]
Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]
Expected dividend as percentage, share options granted
Description of accounting policy for trading income and expense [text block]
Current net defined benefit asset
Insurance service expenses from insurance contracts issued
Additions other than through business combinations, intangible assets other than goodwill
Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]
Portfolio and other management fee income
Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9
Reversal of impairment loss recognised in other comprehensive income
Description of whether third-party credit enhancement is reflected in fair value measurement
Impairment loss recognised in profit or loss, investment property
Average rate of hedging instrument
Deferred income other than contract liabilities
Land and buildings [abstract]
Revenue from rendering of information technology consulting services
Expense arising from passage of time on other provisions
Non-current assets [abstract]
Actuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plans
Oil and gas assets
Loans payable in breach which permitted lender to demand accelerated repayment
Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss
Description of reasons for change of investment entity status
Date of reclassification of financial assets due to change in business model
Trading income (expense) [abstract]
Disclosure of deposits from banks [text block]
Increase (decrease) through changes in discount rates, regulatory deferral account debit balances
Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]
Amount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
Non-current financial assets at fair value through profit or loss
Gain (loss) from transfer activity during period representing greatest transfer activity
Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of tax
Description of reasons for changing way cash-generating unit is identified
Adjustments for gains (losses) on change in fair value less costs to sell, biological assets
Diluted earnings (loss) per share
Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets
Description of frequency and methods for testing procedures of pricing models, liabilities
Actual claims that arise from contracts within scope of IFRS 17
Miscellaneous other provisions
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from resulting from business combinations and disposals
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity's own equity instruments
Effective dates of revaluation, property, plant and equipment
Other assets, percentage contributed to fair value of plan assets
Indication of how frequently hedging relationships are discontinued and restarted
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)
Disclosure of income tax [text block]
Associated liabilities that entity continues to recognise to extent of continuing involvement
Bank acceptance assets
Description of periods when cash flows expected to occur
Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss at date of initial application of IFRS 17
Non-current derivative financial liabilities
Cash flows from (used in) financing activities, continuing operations
Financial assets available-for-sale
Reserve of gains and losses on remeasuring available-for-sale financial assets
Undiscounted cash outflow required to repurchase derecognised financial assets
Rent deferred income classified as current
Exchange differences on translation [abstract]
Current unsecured bank loans received and current portion of non-current unsecured bank loans received
Method used to account for investments in associates
Disclosure of fair value measurement of liabilities [text block]
Disclosure of credit risk exposure [abstract]
Other borrowings
Disclosure of detailed information about hedges [line items]
Other intangible assets
Description of valuation techniques used to measure fair value less costs of disposal
Cumulative preference dividends not recognised
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities
Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9
Prepayments and accrued income including contract assets [abstract]
Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date
Disclosure of reimbursement rights [text block]
Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs
Current finance lease receivables
Leases as lessor, related party transactions
Description of regulatory framework in which plan operates
Current prepayments and current accrued income including current contract assets [abstract]
Cash and cash equivalents held by entity unavailable for use by group
Description of accounting policy for issued capital [text block]
Decrease in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements
Property, plant and equipment, gross carrying amount of fully depreciated assets still in use
Regulatory deferral account credit balances directly related to disposal group
Increase (decrease) through foreign exchange and other movements, financial assets [abstract]
Description of nature and extent of government grants recognised in financial statements
Average foreign exchange rate
Classes of cash receipts from operating activities [abstract]
Non-current inventories
Number of instruments granted in share-based payment arrangement
Increase (decrease) through business combinations, deferred tax liability (asset)
Reclassification adjustments on change in value of foreign currency basis spreads, before tax
Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets
Increase (decrease) in credit derivative, fair value
Revenue from rendering of mobile telephone services
Other comprehensive income, before tax, change in value of foreign currency basis spreads
Current liabilities other than liabilities included in disposal groups classified as held for sale
Information on how instruments were grouped if expected credit losses were measured on collective basis
Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income
Years of insurance claim [axis]
Ranges of exercise prices for outstanding share options [axis]
Internal credit grades [axis]
Valuation techniques used in fair value measurement [axis]
Contract duration [axis]
Liabilities arising from financing activities [axis]
Markets of customers [axis]
Transferred financial assets that are not derecognised in their entirety [axis]
External credit grades [axis]
Fair value as deemed cost [axis]
Types of financial liabilities [axis]
Insurance contracts by components [axis]
Individual assets or cash-generating units [axis]
Levels of fair value hierarchy [axis]
Timing of transfer of goods or services [axis]
Classes of intangible assets and goodwill [axis]
Net defined benefit liability (asset) [axis]
Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis]
Effect of overlay approach reclassification [axis]
Property, plant and equipment by operating lease status [axis]
Underlying equity instrument and depositary receipts [axis]
Classes of contingent liabilities [axis]
Method of assessment of expected credit losses [axis]
Classes of intangible assets other than goodwill [axis]
Components of equity [axis]
Joint ventures [axis]
Associates [axis]
Unconsolidated structured entities controlled by investment entity [axis]
Types of customers [axis]
Attribution of expenses by nature to their function [axis]
Types of risks [axis]
Major customers [axis]
Actuarial assumptions [axis]
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]
Events of reclassification of financial assets [axis]
Measurement [axis]
Defined benefit plans [axis]
Types of rate-regulated activities [axis]
Classes of property, plant and equipment [axis]
Biological assets by age [axis]
Reserves within equity [axis]
Classes of other provisions [axis]
Business combinations [axis]
Insurance contracts by remaining coverage and incurred claims [axis]
Types of hedges [axis]
Unobservable inputs [axis]
Inputs to methods used to measure contracts within scope of IFRS 17 [axis]
Classes of financial liabilities [axis]
Counterparties [axis]
Non-adjusting events after reporting period [axis]
Funding arrangements of defined benefit plans [axis]
Disaggregation of insurance contracts [axis]
Agricultural produce by group [axis]
Classes of assets [axis]
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]
Interest rate benchmarks [axis]
Regulatory deferral account balances [axis]
Continuing involvement in derecognised financial assets by type of transfer [axis]
Service concession arrangements [axis]
Unconsolidated subsidiaries [axis]
Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [axis]
Biological assets by group [axis]
Characteristics of defined benefit plans [axis]
Financial effect of transition from previous GAAP to IFRSs [axis]
Probability of default [axis]
Items of contingent liabilities [axis]
Past due status [axis]
Maturity [axis]
Separate management entities [axis]
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
Classes of liabilities [axis]
Type of measurement of expected credit losses [axis]
Temporary difference, unused tax losses and unused tax credits [axis]
Products and services [axis]
Accounting estimates [axis]
Segments [axis]
Intangible assets material to entity [axis]
Range [axis]
New IFRSs [axis]
Biological assets by type [axis]
Hedged items [axis]
Types of insurance contracts [axis]
Segment consolidation items [axis]
Types of investment property [axis]
Types of share-based payment arrangements [axis]
Geographical areas [axis]
Classes of share capital [axis]
Classes of ordinary shares [axis]
Types of interest rates [axis]
Continuing involvement in derecognised financial assets by type of instrument [axis]
Capital requirements [axis]
Subsidiaries [axis]
Reclassified items [axis]
Classes of regulatory deferral account balances [axis]
Credit impairment of financial instruments [axis]
Redesignation [axis]
Categories of related parties [axis]
Unconsolidated structured entities [axis]
Borrowings by name [axis]
Consolidated structured entities [axis]
Types of contracts [axis]
Impairment of financial assets [axis]
Regulatory environments [axis]
Joint operations [axis]
Sales channels [axis]
Initially applied IFRSs [axis]
Categories of financial assets [axis]
Intangible assets with indefinite useful life [axis]
Risk variables [axis]
Categories of financial liabilities [axis]
Classes of financial assets [axis]
Concentrations of risk [axis]
Methods of generation [axis]
Cash-generating units [axis]
Methods used to measure contracts within scope of IFRS 17 [axis]
Classes of financial instruments [axis]
Investments in equity instruments designated at fair value through other comprehensive income [axis]
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis]
Hedging instruments [axis]
Insurance contracts [axis]
Classes of acquired receivables [axis]
Amounts arising from insurance contracts [axis]
Voluntary changes in accounting policy [axis]
Biological assets [axis]
Assets and liabilities [axis]
Performance obligations [axis]
Types of financial assets [axis]
Classes of entity's own equity instruments [axis]
Cumulative effect at date of initial application [axis]
Currency in which information is displayed [axis]
Consolidated and separate financial statements [axis]
Assets and liabilities classified as held for sale [axis]
Continuing and discontinued operations [axis]
Creation date [axis]
Departure from requirement of IFRS [axis]
Retrospective application and retrospective restatement [axis]
Earnings per share [table]
Statement of changes in equity [table]
Disclosure of attribution of expenses by nature to their function [table]
Disclosure of reclassifications or changes in presentation [table]
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [table]
Disclosure of assets and liabilities with significant risk of material adjustment [table]
Disclosure of objectives, policies and processes for managing capital [table]
Disclosure of analysis of other comprehensive income by item [table]
Disclosure of classes of share capital [table]
Disclosure of reserves within equity [table]
Disclosure of non-adjusting events after reporting period [table]
Disclosure of temporary difference, unused tax losses and unused tax credits [table]
Disclosure of detailed information about property, plant and equipment [table]
Disclosure of defined benefit plans [table]
Disclosure of net defined benefit liability (asset) [table]
Disclosure of reimbursement rights [table]
Disclosure of fair value of plan assets [table]
Disclosure of sensitivity analysis for actuarial assumptions [table]
Disclosure of transactions between related parties [table]
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table]
Disclosure of subsidiaries [table]
Disclosure of joint ventures [table]
Disclosure of associates [table]
Disclosure of depositary receipts [table]
Disclosure of impairment loss and reversal of impairment loss [table]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]
Disclosure of impairment loss recognised or reversed for cash-generating unit [table]
Disclosure of information for cash-generating units [table]
Disclosure of other provisions [table]
Disclosure of contingent liabilities [table]
Disclosure of detailed information about intangible assets [table]
Disclosure of intangible assets with indefinite useful life [table]
Disclosure of intangible assets material to entity [table]
Disclosure of reconciliation of changes in intangible assets and goodwill [table]
Disclosure of detailed information about investment property [table]
Disclosure of detailed information about biological assets [table]
Disclosure of information about agricultural produce [table]
Disclosure of reconciliation of changes in biological assets [table]
Disclosure of reconciliation of liabilities arising from financing activities [table]
Disclosure of initial application of standards or interpretations [table]
Disclosure of voluntary change in accounting policy [table]
Disclosure of expected impact of initial application of new standards or interpretations [table]
Disclosure of changes in accounting estimates [table]
Disclosure of comparative information prepared under previous GAAP [table]
Disclosure of redesignated financial assets and liabilities [table]
Disclosure of fair values of items used as deemed cost [table]
Disclosure of information about consolidated structured entities [table]
Disclosure of joint operations [table]
Disclosure of unconsolidated structured entities [table]
Disclosure of information about unconsolidated subsidiaries [table]
Disclosure of information about unconsolidated structured entities controlled by investment entity [table]
Disclosure of fair value measurement of assets [table]
Disclosure of fair value measurement of liabilities [table]
Disclosure of fair value measurement of equity [table]
Disclosure of significant unobservable inputs used in fair value measurement of assets [table]
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table]
Disclosure of significant unobservable inputs used in fair value measurement of equity [table]
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table]
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table]
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [table]
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]
Disclosure of information about activities subject to rate regulation [table]
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table]
Disclosure of disaggregation of revenue from contracts with customers [table]
Disclosure of performance obligations [table]
Disclosure of transaction price allocated to remaining performance obligations [table]
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]
Disclosure of quantitative information about right-of-use assets [table]
Disclosure of maturity analysis of finance lease payments receivable [table]
Disclosure of maturity analysis of operating lease payments [table]
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table]
Disclosure of reconciliation of changes in insurance contracts by components [table]
Disclosure of analysis of insurance revenue [table]
Disclosure of effect of insurance contracts initially recognised [table]
Disclosure of information about expected recognition of contractual service margin in profit or loss [table]
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [table]
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [table]
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table]
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table]
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table]
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table]
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [table]
Disclosure of actual claims compared with previous estimates [table]
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table]
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table]
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [table]
Disclosure of terms and conditions of share-based payment arrangement [table]
Disclosure of range of exercise prices of outstanding share options [table]
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Disclosure of detailed information about business combination [table]
Disclosure of reconciliation of changes in goodwill [table]
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table]
Disclosure of acquired receivables [table]
Disclosure of contingent liabilities in business combination [table]
Disclosure of types of insurance contracts [table]
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [table]
Disclosure of financial assets to which overlay approach is applied [table]
Disclosure of effect of overlay approach reclassification on profit or loss [table]
Disclosure of information about overlay approach for associates [table]
Disclosure of financial assets to which overlay approach is applied for associates [table]
Disclosure of effect of overlay approach reclassification on profit or loss for associates [table]
Disclosure of information about overlay approach for joint ventures [table]
Disclosure of financial assets to which overlay approach is applied for joint ventures [table]
Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [table]
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [table]
Disclosure of information about temporary exemption from IFRS 9 for associates [table]
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [table]
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [table]
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [table]
Disclosure of analysis of single amount of discontinued operations [table]
Disclosure of detailed information about financial instruments [table]
Disclosure of financial assets [table]
Disclosure of external credit grades [table]
Disclosure of internal credit grades [table]
Disclosure of financial liabilities [table]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table]
Disclosure of reclassification of financial assets [table]
Disclosure of offsetting of financial assets [table]
Disclosure of offsetting of financial liabilities [table]
Disclosure of detailed information about hedges [table]
Disclosure of risk management strategy related to hedge accounting [table]
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]
Disclosure of detailed information about hedging instruments [table]
Disclosure of detailed information about hedged items [table]
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [table]
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [table]
Disclosure of nature and extent of risks arising from financial instruments [table]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table]
Disclosure of credit risk exposure [table]
Disclosure of provision matrix [table]
Disclosure of financial assets that are either past due or impaired [table]
Disclosure of maturity analysis for non-derivative financial liabilities [table]
Disclosure of maturity analysis for derivative financial liabilities [table]
Disclosure of maturity analysis for financial assets held for managing liquidity risk [table]
Disclosure of financial instruments by type of interest rate [table]
Disclosure of detailed information about borrowings [table]
Disclosure of transferred financial assets that are not derecognised in their entirety [table]
Disclosure of continuing involvement in derecognised financial assets [table]
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]
Disclosure of financial assets at date of initial application of IFRS 9 [table]
Disclosure of financial liabilities at date of initial application of IFRS 9 [table]
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table]
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table]
Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [table]
Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [table]
Disclosure of operating segments [table]
Disclosure of products and services [table]
Disclosure of geographical areas [table]
Disclosure of major customers [table]
Disclosure of detailed information about service concession arrangements [table]
Miscellaneous components of equity axis
Disclosure of critical performance measures and indicators that management uses to evaluate entity's performance against stated objectives [text block]
Disclosure of entity's most significant resources, risks and relationships [text block]
Disclosure of management's objectives and its strategies for meeting those objectives [text block]
Disclosure of nature of business [text block]
Disclosure of results of operations and prospects [text block]
Management commentary [text block]
Accounting policies assets and liabilities
Accounting policies comprehensive income profit or loss
Accounting profit multiplied by applicable tax rates
Additional disclosure statement of cash flow
Additional disclosure statement of changes in equity
Amounts incurred by entity for provision of key management personnel
Analysis of other comprehensive income by item
Associates: Breakdown
Associates
Average effective tax rate and applicable tax rate
Biological assets
Biological assets other monetary items
Biological assets
Borrowing costs
Cash and cash equivalents: Breakdown
Cash flow statement
Changes in net assets available for benefits other monetary items
Classes of shares
Comparative information prepared under previous GAAP
Disclosure of consolidated statement of cash flows
Disclosure of consolidated statement of changes in equity
Disclosure of consolidated statement of changes in net assets available for benefits
Disclosure of consolidated statement of comprehensive income profit or loss
Disclosure consolidated statement of comprehensive income OCI components presented before tax
Disclosure of consolidated statement of financial position
Consolidated statement of cash flows
Consolidated statement of changes in equity
Consolidated statement of changes in net assets available for benefits
Consolidated statement of comprehensive income OCI components presented before tax
Consolidated statement of comprehensive income profit or loss
Consolidated statement of financial position
Contingent liabilities
Current financial assets: Breakdown
Current financial liabilities: Breakdown
Deferred acquisition costs arising from insurance contracts
Deferred tax liability asset
Deferred taxes
Defined benefit plans: Breakdown
Defined benefit plans
Depreciation and amortisation expenses
Detailed information about financial instruments
Detailed information about service concession arrangements
Dilutive effect on ordinary shares
Disclosure of indirect measurement of fair value of goods or services received and/or sharebased payment arrangements modified during period
Disclosure of amounts incurred by entity for provision of key management personnel
Disclosure of defined benefit plans
Disclosure of detailed information about financial instruments
Disclosure of earnings per share
Disclosure of employee benefits
Disclosure of external credit grades
Disclosure of fair value of plan assets
Disclosure of how entity aggregated interests in similar entities
Disclosure of impairment loss and reversal of impairment loss
Disclosure of impairment of assets
Disclosure of the indirect measurement of fair value of goods or services received and/or other equity instruments granted the during period
Disclosure of indirect measurement of fair value of goods or services received share options granted during period
Disclosure of information about consolidated structured entities
Disclosure of information about unconsolidated structured entities controled by investment entity
Disclosure of information about unconsolidated subsidiaries
Disclosure of interests in associates
Disclosure of interests in joint arrangements
Disclosure of interests in other entities
Disclosure of interests in subsidiaries
Disclosure of interests in unconsolidated structured entities
Disclosure of investment entities
Investments in subsidiaries joint ventures and associates
Disclosure of joint operations
Disclosure of joint ventures
Disclosure of net defined benefit related to liabilities or assets
Disclosure of non-controlling interests
Disclosure of number and weighted average exercise prices of other equity instruments
Disclosure of number and weighted average exercise prices of share options
Disclosure of number and weighted average remaining contractual life of outstanding share options
Disclosure of range of exercise prices of outstanding share options
Disclosure of reimbursement rights
Disclosure of related party
Disclosure of sensitivity analysis for actuarial assumptions
Disclosure of sharebased payment arrangements
Disclosure of significant judgements and assumptions made in relation to interests in other entities
Disclosure of subsidiaries
Disclosure of terms and conditions of sharebased payment arrangement
Disclosure of transactions between related parties
Document entity information
Earnings per share
Effects of changes in foreign exchange rates
Entitys operating segments
Explanation of effect of sharebased payments on financial positions
Exploration and evaluation of assets: Breakdown
Exploration and evaluation of assets
Fair value of plan assets
Fair values used as deemed cost: Breakdown
Fair values used as deemed cost
Finance income en expense
Finance income
Financial assets
Assets previously designated at fair value throught profit or loss, reclassified due to requirements of IFRS 9, initial application of IFRS 9
Financial instruments
First time adoption
Foreign exchange gains and losses
Accounting policy
General and administrative expenses
General notes
Geographical areas
Goodwill
Goodwill
Government grants
Impairment loss and reversal of impairment loss
Impairment loss on financial assets
Income taxes
Indirect measurement of fair value of goods or services: Breakdown
Information about consolidated structured entities
Information about credit quality of neither past due nor impaired financial assets
Information about unconsolidated structured entities controlled by investment entity
Information about unconsolidated subsidiaries
Insurance contracts: Breakdown
Insurance contracts
Intangible assets material to entity
Intangible assets monetary other
Intangible assets other than goodwill
Intangible assets other than goodwill
Intangible assets other then goodwill: Breakdown
Intangible assets with indefinite useful life
Inventories: Breakdown
Inventories other monetary items
Investment accounted for using equity method
Investment property: Breakdown
Investment property monetary items other
Investment property
Investment property
Investments in subsidiaries joint ventures and associates: Breakdown
Joint operation
Joint ventures
Key management personnel compensation
Leases
Liabilities under insurance contracts and reinsurance contracts issued: Movement
Major components of tax expense and income
Major customers
Management commentary
Members shares in cooperative entities and similar instruments
Nature and extent of risks arising from insurance contracts
Net defined benefit liability or asset: Movement
Noncurrent assets held for sale and discontinued operation: Breakdown
Noncurrent assets held for sale and discontinued operation
Noncurrent assets or disposal groups classified as held for sale or as held for distribution to owners
Noncurrent financial assets: Breakdown
Noncurrent Financial Liabilities: Breakdown
Rental income from investment property net of direct operating expense
Revenue
Number and weighted average remaining contractual life of outstanding share options
Number and weighted average exercise prices of other equity instruments: Movement
Number of shares: Movement
Number of shares outstanding: Movement
Operating segments
Other provisions items
Other reserves: Breakdown
Products and services
Profit or loss from operating activities
Property plant equipment: Breakdown
Property, plant equipment monetary other
Property plant equipment: Movement
Provisions: Breakdown
Provisions: Movement
Redesignated financial assets and liabilities: Breakdown
Redesignated financial assets and liabilities
Reimbursement rights: Movement
Reinsurance assets: Movement
Reserves within equity
RetirementBenefitPlan
Revenue
Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
Sensitivity analysis for actuarial assumptions
Accounting principles separate
Other disclosures separate
Disclosure of separate statement of cash flows
Disclosure of separate statement of changes in equity
Disclosure of separate statement of changes in net assets available for benefits
Disclosure of separate statement of comprehensive income profit or loss
Disclosure of separate statement of financial position
Separate general accounting principles
General notes separate
Notes to the separate financial statements
Separate statement of cash flows
Separate statement of changes in equity
Separate statement of changes in net assets available for benefits
Separate statement of comprehensive income OCI components presented before tax
Separate statement of comprehensive income profit or loss
Separate statement of financial position
Service concession arrangements
Share capital reserves and other equity interest
Statement of changes in net assets available for benefits
Statement of comprehensive income OCI components presented before tax
Statement of comprehensive income profit or loss
Statement of financial position
Subsidiaries: Breakdown
Subsidiaries
Temporary differences of unused tax losses and unused tax credits
Terms and conditions of sharebased payment arrangement
Trade and other current payables: Breakdown
Trade and other current receivables: Breakdown
Trade and other noncurrent payables: Breakdown
Trade and other noncurrent receivables: Breakdown
Trade and other payables
Trade and other receivables
Transactions between related parties
Unconsolidated structured entities
Weighted average ordinary shares and adjusted weighted average ordinary shares

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