Table
Schema of the core taxonomy to mark up IFRS consolidated statements for financial years beginning on or after 1 January 2026
Prefix | Element name/role URI | Element type and attributes | Label type (IAS1 - only, IFRS18 - only, no indication - both) | Label content | References (IAS1 - only, IFRS18 - only, no indication - one or both according to label indication) |
ifrs-full | AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember | Member | label | Abnormally large changes in asset prices or foreign exchange rates [member] | IAS 10.22 g Example, Effective 2027-01-01 IFRS 19.191 g Example |
documentation | This member stands for abnormally large changes in asset prices or foreign exchange rates. | ||||
ifrs-full | AccountingEstimatesAxis | Axis | label | Accounting estimates [axis] | IAS 8.39 Disclosure, Effective 2027-01-01 IFRS 19.184 Disclosure |
documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. | ||||
ifrs-full | AccountingEstimatesDomain | Domain [default] | label | Accounting estimates [domain] | IAS 8.39 Disclosure, Effective 2027-01-01 IFRS 19.184 Disclosure |
documentation | This member stands for monetary amounts in financial statements that are subject to measurement uncertainty. It also represents the standard value for the 'Accounting estimates' axis if no other member is used. | ||||
ifrs-full | AccountingPolicyDecisionToUseExceptionInIFRS1348Assets | True/False | label | Accounting policy decision to use exception in IFRS 13.48, assets | IFRS 13.96 Disclosure, Effective 2027-01-01 IFRS 19.96 Disclosure |
commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. | ||||
documentation | Indicates (true false) whether the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets. | ||||
ifrs-full | AccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities | True/False | label | Accounting policy decision to use exception in IFRS 13.48, liabilities | IFRS 13.96 Disclosure, Effective 2027-01-01 IFRS 19.96 Disclosure |
commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. | ||||
documentation | Indicates (true false) whether the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities. | ||||
ifrs-full | AccountingProfit | Monetary duration, credit | label | Accounting profit | IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 c (i) Disclosure, Effective 2027-01-01 IFRS 19.194 c (ii) Disclosure |
documentation | The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] | ||||
ifrs-full | Accruals | Monetary instant, credit | label | Accruals | IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice |
documentation | The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees. | ||||
ifrs-full | AccrualsAndDeferredIncomeIncludingContractLiabilities | Monetary instant, credit | label | Accruals and deferred income including contract liabilities | IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice |
totalLabel | Total accruals and deferred income including contract liabilities | ||||
documentation | The amount of accruals and deferred income, including contract liabilities. [Refer: Accruals; Deferred income including contract liabilities] | ||||
ifrs-full | AccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstract | label | Accruals and deferred income including contract liabilities [abstract] | ||
ifrs-full | AccrualsClassifiedAsCurrent | Monetary instant, credit | label | Accruals classified as current | IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice |
documentation | The amount of accruals classified as current. [Refer: Accruals] | ||||
ifrs-full | AccrualsClassifiedAsNoncurrent | Monetary instant, credit | label | Accruals classified as non-current | IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.B111 Common practice |
documentation | The amount of accruals classified as non-current. [Refer: Accruals] | ||||
ifrs-full | AccruedIncomeIncludingContractAssets | Monetary instant, debit | label | Accrued income including contract assets | IAS 1 Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice |
totalLabel | Total accrued income including contract assets | ||||
documentation | The amount of assets representing income that has been earned but is not yet a receivable, including contract assets. [Refer: Contract assets] | ||||
ifrs-full | AccruedIncomeIncludingContractAssetsAbstract | label | Accrued income including contract assets [abstract] | ||
ifrs-full | AccruedIncomeOtherThanContractAssets | Monetary instant, debit | label | Accrued income other than contract assets | IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice |
documentation | The amount of assets representing income that has been earned but is not yet a receivable, other than contract assets. [Refer: Contract assets] | ||||
ifrs-full | AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets | Monetary instant, debit | label | 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 | IFRS 7.9 c Disclosure |
documentation | The accumulated increase (decrease) in the fair value of financial assets designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets] | ||||
ifrs-full | AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments | Monetary instant | label | 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 | IFRS 7.9 d Disclosure |
documentation | The accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments; Financial assets] | ||||
ifrs-full | AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability | Monetary instant, credit | label | Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability | IFRS 7.10A a Disclosure, IFRS 7.10 a Disclosure, Effective 2027-01-01 IFRS 19.45 a Disclosure, Effective 2027-01-01 IFRS 19.46 a Disclosure |
documentation | The accumulated increase (decrease) in the fair value of financial liabilities that is attributable to changes in the credit risk of the liabilities. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability] | ||||
ifrs-full | AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets | Monetary instant, debit | label | Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets | Expired 2023-01-01 IFRS 7.9 c Disclosure |
commentaryGuidance | This element should be used to tag non-restated comparative information only. | ||||
documentation | The accumulated increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in the market conditions that gave rise to the market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Market risk [member]] | ||||
ifrs-full | AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments | Monetary instant | label | Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables | Expired 2023-01-01 IFRS 7.9 d Disclosure |
commentaryGuidance | This element should be used to tag non-restated comparative information only. | ||||
documentation | The aggregate increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]; Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments] | ||||
ifrs-full | AccumulatedDepreciationAmortisationAndImpairmentMember | Member | label | Accumulated depreciation, amortisation and impairment [member] | IAS 16.73 d Disclosure, IAS 16.75 b Disclosure, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, IAS 41.54 f Disclosure, Effective 2027-01-01 IFRS 19.200 d Disclosure, Effective 2027-01-01 IFRS 19.263 c Disclosure, Effective 2027-01-01 IFRS 19.271 c Disclosure, Effective 2027-01-01 IFRS 19.274 e Disclosure |
documentation | This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense] | ||||
ifrs-full | AccumulatedDepreciationAndAmortisationMember | Member | label | Accumulated depreciation and amortisation [member] | IAS 16.73 d Common practice, IAS 16.75 b Disclosure, IAS 38.118 c Common practice, IAS 40.79 c Common practice, IAS 41.54 f Common practice |
documentation | This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense] | ||||
ifrs-full | AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets | Monetary instant, debit | label | Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets | IFRS 7.24B a (ii) Disclosure, Effective 2027-01-01 IFRS 19.61 a (ii) Disclosure |
documentation | The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as an asset. [Refer: Hedged items [domain]] | ||||
ifrs-full | AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities | Monetary instant, credit | label | Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities | IFRS 7.24B a (ii) Disclosure, Effective 2027-01-01 IFRS 19.61 a (ii) Disclosure |
documentation | The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as a liability. [Refer: Hedged items [domain]] | ||||
ifrs-full | AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets | Monetary instant, debit | label | 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 | IFRS 7.24B a (v) Disclosure |
documentation | The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial asset measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial assets at amortised cost; Hedged items [domain]] | ||||
ifrs-full | AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities | Monetary instant, credit | label | 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 | IFRS 7.24B a (v) Disclosure |
documentation | The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial liability measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial liabilities at amortised cost; Hedged items [domain]] | ||||
ifrs-full | AccumulatedImpairmentMember | Member | label | Accumulated impairment [member] | IAS 16.73 d Common practice, IAS 38.118 c Common practice, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IFRS 7.35N Example, Effective 2027-01-01 IFRS 19.66 Disclosure |
documentation | This member stands for accumulated impairment. [Refer: Impairment loss] | ||||
ifrs-full | AccumulatedOtherComprehensiveIncome | Monetary instant, credit | label | Accumulated other comprehensive income | IAS 1 Expiry date 2027-01-01 IAS 1.55 Common practice IFRS18 Effective 2027-01-01 IFRS 18.24 Common practice |
totalLabel | Total accumulated other comprehensive income | ||||
documentation IAS1 | The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income] | ||||
documentation IFRS18 | The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRS Accounting Standards. [Refer: IFRSs [member]; Other comprehensive income] | ||||
ifrs-full | AccumulatedOtherComprehensiveIncomeAbstract | label | Accumulated other comprehensive income [abstract] | ||
ifrs-full | AccumulatedOtherComprehensiveIncomeMember | Member | label | Accumulated other comprehensive income [member] | IAS 1 Expiry date 2027-01-01 IAS 1.108 Common practice IFRS18 Effective 2027-01-01 IFRS 18.111 Common practice |
documentation | This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income] | ||||
ifrs-full | AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate | Monetary instant, credit | label | Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date | IFRS 3.B64 p (i) Disclosure |
documentation | The acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Total for all business combinations [member]] | ||||
ifrs-full | AcquisitiondateFairValueOfTotalConsiderationTransferred | Monetary instant, credit | label | Consideration transferred, acquisition-date fair value | IFRS 3.B64 f Disclosure, Effective 2027-01-01 IFRS 19.35 e Disclosure |
totalLabel | Total consideration transferred, acquisition-date fair value | ||||
documentation | The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Total for all business combinations [member]] | ||||
ifrs-full | AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract | label | Acquisition-date fair value of total consideration transferred [abstract] | ||
ifrs-full | AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | Monetary duration, debit | label IAS1 | Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | IFRS 3.B64 m Disclosure |
label IFRS18 | Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination, operating | ||||
documentation IAS1 | The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]] | ||||
documentation IFRS18 | The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations, in the operating category in the statement of profit or loss. [Refer: Total for all business combinations [member]] | ||||
ifrs-full | AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | Monetary duration, debit | label IAS1 | Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | IFRS 3.B64 m Disclosure |
label IFRS18 | Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination, operating | ||||
documentation IAS1 | The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]] | ||||
documentation IFRS18 | The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations, in the operating category in the statement of profit or loss. [Refer: Total for all business combinations [member]] | ||||
ifrs-full | AcquisitionsThroughBusinessCombinationsBiologicalAssets | Monetary duration, debit | label | Acquisitions through business combinations, biological assets | IAS 41.50 e Disclosure, Effective 2027-01-01 IFRS 19.273 e Disclosure |
documentation | The increase in biological assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Biological assets] | ||||
ifrs-full | AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill | Monetary duration, debit | label | Acquisitions through business combinations, intangible assets and goodwill | IAS 38.118 e (i) Common practice |
documentation | The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Intangible assets and goodwill] | ||||
ifrs-full | AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill | Monetary duration, debit | label | Acquisitions through business combinations, intangible assets other than goodwill | IAS 38.118 e (i) Disclosure, Effective 2027-01-01 IFRS 19.263 e (i) Disclosure |
documentation | The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill] | ||||
ifrs-full | AcquisitionsThroughBusinessCombinationsInvestmentProperty | Monetary duration, debit | label | Acquisitions through business combinations, investment property | IAS 40.76 b Disclosure, IAS 40.79 d (ii) Disclosure, Effective 2027-01-01 IFRS 19.269 b Disclosure, Effective 2027-01-01 IFRS 19.271 d (ii) Disclosure |
documentation | The increase in investment property resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Investment property] | ||||
ifrs-full | AcquisitionsThroughBusinessCombinationsOtherProvisions | Monetary duration, credit | label | Acquisitions through business combinations, other provisions | IAS 37.84 Common practice |
documentation | The increase in other provisions resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Other provisions] | ||||
ifrs-full | AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment | Monetary duration, debit | label | Acquisitions through business combinations, property, plant and equipment | IAS 16.73 e (iii) Disclosure, Effective 2027-01-01 IFRS 19.200 e (iii) Disclosure |
documentation | The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] | ||||
ifrs-full | AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets | Monetary duration, debit | label | Acquisitions through business combinations, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice |
documentation | The increase in property, plant and equipment including right-of-use assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment including right-of-use assets] | ||||
ifrs-full | AcquisitionsThroughBusinessCombinationsRightofuseAssets | Monetary duration, debit | label | Acquisitions through business combinations, right-of-use assets | IAS 16.73 e Common practice |
documentation | The increase in right-of-use assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Right-of-use assets] | ||||
ifrs-full | ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17 | Monetary instant, debit | label | Actual claims that arise from contracts within scope of IFRS 17 | IFRS 17.130 Disclosure |
documentation | The amount of the actual claims that arise from contracts within the scope of IFRS 17. | ||||
ifrs-full | ActuarialAssumptionOfDiscountRates | Percent instant | label | Actuarial assumption of discount rates | IAS 19.144 Common practice |
documentation | The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]] | ||||
ifrs-full | ActuarialAssumptionOfDiscountRatesMember | Member | label | Actuarial assumption of discount rates [member] | IAS 19.145 Common practice |
documentation | This member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] |