Taxonomy Viewer

[835110] Notes - Income taxes

Browse through 12,486,109 XBRL objects!

Taxonomy Viewer

Statistics

XBRL Model Project

Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	https://xbrl.ifrs.org/role/ifrs/ias_12_2022-03-24_role-835110

Concept	Order
Disclosure of income tax [text block] `ifrs-full:DisclosureOfIncomeTaxExplanatory`
Major components of tax expense (income) [abstract] `ifrs-full:MajorComponentsOfTaxExpenseIncomeAbstract`	1.0
Current tax expense (income) and adjustments for current tax of prior periods [abstract] `ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract`	1.0
Current tax expense (income) `ifrs-full:CurrentTaxExpenseIncome`	1.0
Adjustments for current tax of prior periods `ifrs-full:AdjustmentsForCurrentTaxOfPriorPeriod`	2.0
Current tax expense (income) and adjustments for current tax of prior periods `ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods`	3.0
Deferred tax expense (income) relating to origination and reversal of temporary differences `ifrs-full:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences`	2.0
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes `ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes`	3.0
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense `ifrs-full:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense`	4.0
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense `ifrs-full:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense`	5.0
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset `ifrs-full:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset`	6.0
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss `ifrs-full:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss`	7.0
Adjustments for deferred tax of prior periods `ifrs-full:AdjustmentsForDeferredTaxOfPriorPeriods`	8.0
Other components of deferred tax expense (income) `ifrs-full:OtherComponentsOfDeferredTaxExpenseIncome`	9.0
Tax expense (income) `ifrs-full:IncomeTaxExpenseContinuingOperations`	10.0
Current and deferred tax relating to items charged or credited directly to equity [abstract] `ifrs-full:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract`	2.0
Current tax relating to items credited (charged) directly to equity `ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity`	1.0
Deferred tax relating to items credited (charged) directly to equity `ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity`	2.0
Current and deferred tax relating to items credited (charged) directly to equity `ifrs-full:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity`	3.0
Income tax relating to components of other comprehensive income [abstract] `ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract`	3.0
Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income `ifrs-full:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome`	1.0
Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income `ifrs-full:IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome`	2.0
Income tax relating to available-for-sale financial assets included in other comprehensive income `ifrs-full:IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome`	3.0
Income tax relating to cash flow hedges included in other comprehensive income `ifrs-full:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome`	4.0
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 `ifrs-full:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome`	5.0
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income `ifrs-full:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome`	6.0
Income tax relating to investments in equity instruments included in other comprehensive income `ifrs-full:IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome`	7.0
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income `ifrs-full:IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome`	8.0
Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome`	9.0
Income tax relating to hedges of investments in equity instruments included in other comprehensive income `ifrs-full:IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome`	10.0
Income tax relating to change in value of time value of options included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome`	11.0
Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome`	12.0
Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome`	13.0
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income `ifrs-full:IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome`	14.0
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 `ifrs-full:IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss`	15.0
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 `ifrs-full:IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss`	16.0
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income `ifrs-full:IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome`	17.0
Income tax relating to components of other comprehensive income `ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome`	18.0
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method `ifrs-full:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	4.0
Tax expense (income) of discontinued operation [abstract] `ifrs-full:TaxExpenseOfDiscontinuedOperationAbstract`	5.0
Tax expense (income) relating to gain (loss) on discontinuance `ifrs-full:TaxExpenseRelatingToGainLossOnDiscontinuance`	1.0
Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations `ifrs-full:TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations`	2.0
Explanation of changes in applicable tax rates to previous accounting period `ifrs-full:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod`	6.0
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits `ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits`	7.0
Deductible temporary differences for which no deferred tax asset is recognised `ifrs-full:DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised`	8.0
Unused tax losses for which no deferred tax asset recognised `ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised`	9.0
Unused tax credits for which no deferred tax asset recognised `ifrs-full:UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised`	10.0
Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised `ifrs-full:TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures`	11.0
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] `ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory`	12.0
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] `ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract`	1.0
Disclosure of temporary difference, unused tax losses and unused tax credits [table] `ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable`	None
Temporary difference, unused tax losses and unused tax credits [axis] `ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis`	10.0
Temporary difference, unused tax losses and unused tax credits [member] `ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember`	1.0
Temporary differences [member] `ifrs-full:TemporaryDifferenceMember`	1.0
Allowance for credit losses [member] `ifrs-full:AllowanceForCreditLossesMember`	1.0
Unrealised foreign exchange gains (losses) [member] `ifrs-full:UnrealisedForeignExchangeGainsLossesMember`	2.0
Other temporary differences [member] `ifrs-full:OtherTemporaryDifferencesMember`	3.0
Unused tax losses [member] `ifrs-full:UnusedTaxLossesMember`	2.0
Unused tax credits [member] `ifrs-full:UnusedTaxCreditsMember`	3.0
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] `ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems`	1.0
Deferred tax assets and liabilities [abstract] `ifrs-full:DeferredTaxAssetsAndLiabilitiesAbstract`	1.0
Deferred tax assets `ifrs-full:DeferredTaxAssets`	1.0
Deferred tax liabilities `ifrs-full:DeferredTaxLiabilities`	2.0
Deferred tax liability (asset) `ifrs-full:DeferredTaxLiabilityAsset`	3.0
Net deferred tax assets and liabilities [abstract] `ifrs-full:NetDeferredTaxAssetsAndLiabilitiesAbstract`	2.0
Net deferred tax assets `ifrs-full:NetDeferredTaxAssets`	1.0
Net deferred tax liabilities `ifrs-full:NetDeferredTaxLiabilities`	2.0
Deferred tax expense (income) [abstract] `ifrs-full:DeferredTaxExpenseIncomeAbstract`	3.0
Deferred tax expense (income) `ifrs-full:DeferredTaxExpenseIncome`	1.0
Deferred tax expense (income) recognised in profit or loss `ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss`	1.0
Reconciliation of changes in deferred tax liability (asset) [abstract] `ifrs-full:ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract`	4.0
Deferred tax liability (asset) `ifrs-full:DeferredTaxLiabilityAsset`	1.0
Changes in deferred tax liability (asset) [abstract] `ifrs-full:ChangesInDeferredTaxLiabilityAssetAbstract`	2.0
Deferred tax expense (income) recognised in profit or loss `ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss`	1.0
Deferred tax relating to items credited (charged) directly to equity `ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity`	2.0
Income tax relating to components of other comprehensive income `ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome`	3.0
Increase (decrease) through business combinations, deferred tax liability (asset) `ifrs-full:IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset`	4.0
Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset) `ifrs-full:IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset`	5.0
Increase (decrease) through net exchange differences, deferred tax liability (asset) `ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset`	6.0
Increase (decrease) in deferred tax liability (asset) `ifrs-full:IncreaseDecreaseInDeferredTaxLiabilityAsset`	7.0
Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability `ifrs-full:IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability`	13.0
Increase (decrease) in amount recognised for pre-acquisition deferred tax asset `ifrs-full:ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset`	14.0
Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date `ifrs-full:DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate`	15.0
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 `ifrs-full:DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory`	16.0
Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates `ifrs-full:DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates`	17.0
Description of nature of potential income tax consequences that would result from payment of dividend `ifrs-full:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory`	18.0
Description of amounts of potential income tax consequences practicably determinable `ifrs-full:DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory`	19.0
Description of whether there are potential income tax consequences not practicably determinable `ifrs-full:DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable`	20.0
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] `ifrs-full:ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract`	21.0
Accounting profit `ifrs-full:AccountingProfit`	1.0
Tax expense (income) at applicable tax rate `ifrs-full:TaxExpenseIncomeAtApplicableTaxRate`	2.0
Tax effect of revenues exempt from taxation `ifrs-full:TaxEffectOfRevenuesExemptFromTaxation2011`	3.0
Tax effect of expense not deductible in determining taxable profit (tax loss) `ifrs-full:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss`	4.0
Tax effect of impairment of goodwill `ifrs-full:TaxEffectOfImpairmentOfGoodwill`	5.0
Tax effect of tax losses `ifrs-full:TaxEffectOfTaxLosses`	6.0
Tax effect of foreign tax rates `ifrs-full:TaxEffectOfForeignTaxRates`	7.0
Tax effect from change in tax rate `ifrs-full:TaxEffectFromChangeInTaxRate`	8.0
Other tax effects for reconciliation between accounting profit and tax expense (income) `ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome`	9.0
Tax expense (income) `ifrs-full:IncomeTaxExpenseContinuingOperations`	10.0
Reconciliation of average effective tax rate and applicable tax rate [abstract] `ifrs-full:ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract`	22.0
Accounting profit `ifrs-full:AccountingProfit`	1.0
Applicable tax rate `ifrs-full:ApplicableTaxRate`	2.0
Tax rate effect of revenues exempt from taxation `ifrs-full:TaxRateEffectOfRevenuesExemptFromTaxation`	3.0
Tax rate effect of expense not deductible in determining taxable profit (tax loss) `ifrs-full:TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss`	4.0
Tax rate effect of impairment of goodwill `ifrs-full:TaxRateEffectOfImpairmentOfGoodwill`	5.0
Tax rate effect of tax losses `ifrs-full:TaxRateEffectOfTaxLosses`	6.0
Tax rate effect of foreign tax rates `ifrs-full:TaxRateEffectOfForeignTaxRates`	7.0
Tax rate effect from change in tax rate `ifrs-full:TaxRateEffectFromChangeInTaxRate`	8.0
Tax rate effect of adjustments for current tax of prior periods `ifrs-full:TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods`	9.0
Other tax rate effects for reconciliation between accounting profit and tax expense (income) `ifrs-full:OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome`	10.0
Average effective tax rate `ifrs-full:AverageEffectiveTaxRate`	11.0