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IFRS Disclosure Guide
30. Notes - Fair value measurement
Disclosure of fair value measurement
Disclosure of fair value measurement of assets
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of fair value measurement of assets | ||
| Disclosure of fair value measurement of assets | ||
| Measurement | ||
| Measurement | other | |
| other | ||
| Recurring fair value measurement | other | |
| Non-recurring fair value measurement | other | |
| Not measured at fair value in statement of financial position but for which fair value is disclosed | other | |
| Classes of assets | ||
| other | ||
| Trading equity securities | other | |
| Other equity securities | other | |
| Debt securities | other | |
| Hedge fund investments | other | |
| other | ||
| Investment property | other | |
| Non-current assets held for sale | other | |
| Levels of fair value hierarchy | ||
| Levels of fair value hierarchy | other | |
| other | ||
| Level 2 of fair value hierarchy | other | |
| Level 3 of fair value hierarchy | other | |
| Disclosure of fair value measurement of assets | ||
| Assets | ||
| Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period | ||
| Description of valuation techniques used in fair value measurement, assets | ||
| Valuation techniques used in fair value measurement, assets | other | |
| Reconciliation of changes in fair value measurement, assets | ||
| Gains (losses) recognised in profit or loss, fair value measurement, assets | ||
| Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets | ||
| Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets | ||
| Total gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets{"GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssets":"1.0","GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets":"1.0"}real[] | ∑ | |
| Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets | ||
| Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets | ||
| Total gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets{"GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets":"1.0","GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssets":"1.0"}real[] | ∑ | |
| Purchases, fair value measurement, assets | ||
| Issues, fair value measurement, assets | ||
| Settlements, fair value measurement, assets | ||
| Transfers into Level 3 of fair value hierarchy, assets | ||
| Transfers out of Level 3 of fair value hierarchy, assets | ||
| {"GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets":"1.0","GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets":"1.0","PurchasesFairValueMeasurementAssets":"1.0","SalesFairValueMeasurementAssets":"-1.0","IssuesFairValueMeasurementAssets":"1.0","SettlementsFairValueMeasurementAssets":"-1.0","TransfersIntoLevel3OfFairValueHierarchyAssets":"1.0","TransfersOutOfLevel3OfFairValueHierarchyAssets":"-1.0"}real["GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets","GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets"] | ∑ | |
| Assets | ||
| 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 | ||
| Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets | other | |
| Description of accounting policy decision to use exception in IFRS 13.48, assets | ||
| other |
Disclosure of fair value measurement of liabilities
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of fair value measurement of liabilities | ||
| Disclosure of fair value measurement of liabilities | ||
| Measurement | ||
| Measurement | other | |
| other | ||
| Recurring fair value measurement | other | |
| Non-recurring fair value measurement | other | |
| Not measured at fair value in statement of financial position but for which fair value is disclosed | other | |
| Classes of liabilities | ||
| other | ||
| Contingent consideration | other | |
| Derivatives | other | |
| Levels of fair value hierarchy | ||
| Levels of fair value hierarchy | other | |
| other | ||
| Level 2 of fair value hierarchy | other | |
| Level 3 of fair value hierarchy | other | |
| Disclosure of fair value measurement of liabilities | ||
| Liabilities | ||
| Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period | ||
| Description of valuation techniques used in fair value measurement, liabilities | ||
| Valuation techniques used in fair value measurement, liabilities | other | |
| Reconciliation of changes in fair value measurement, liabilities | ||
| Gains (losses) recognised in profit or loss, fair value measurement, liabilities | ||
| Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilities | ||
| Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities | ||
| Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilities{"GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities":"1.0","GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities":"1.0"}real[] | ∑ | |
| Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities | ||
| Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities | ||
| Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities{"GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities":"1.0","GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities":"1.0"}real[] | ∑ | |
| Purchases, fair value measurement, liabilities | ||
| Issues, fair value measurement, liabilities | ||
| Settlements, fair value measurement, liabilities | ||
| Transfers into Level 3 of fair value hierarchy, liabilities | ||
| Transfers out of Level 3 of fair value hierarchy, liabilities | ||
| {"GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities":"-1.0","GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities":"-1.0","PurchasesFairValueMeasurementLiabilities":"1.0","SalesFairValueMeasurementLiabilities":"-1.0","IssuesFairValueMeasurementLiabilities":"1.0","SettlementsFairValueMeasurementLiabilities":"-1.0","TransfersIntoLevel3OfFairValueHierarchyLiabilities":"1.0","TransfersOutOfLevel3OfFairValueHierarchyLiabilities":"-1.0"}real["GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities","GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities"] | ∑ | |
| Liabilities | ||
| 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 information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities | other | |
| Description of accounting policy decision to use exception in IFRS 13.48, liabilities | ||
| other |
Disclosure of fair value measurement of equity
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of fair value measurement of equity | ||
| Disclosure of fair value measurement of equity | ||
| Measurement | ||
| Measurement | other | |
| other | ||
| Recurring fair value measurement | other | |
| Non-recurring fair value measurement | other | |
| Not measured at fair value in statement of financial position but for which fair value is disclosed | other | |
| Classes of entity's own equity instruments | ||
| other | ||
| Levels of fair value hierarchy | ||
| Levels of fair value hierarchy | other | |
| Level 1 of fair value hierarchy | other | |
| Level 2 of fair value hierarchy | other | |
| other | ||
| Disclosure of fair value measurement of equity | ||
| Equity | ||
| Transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments held at end of reporting period | ||
| Transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments held at end of reporting period | ||
| Valuation techniques used in fair value measurement, entity's own equity instruments | other | |
| Reconciliation of changes in fair value measurement, entity's own equity instruments | ||
| Changes in fair value measurement, entity's own equity instruments | ||
| Gains (losses) recognised in profit or loss, fair value measurement, entity's own equity instruments | ||
| Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity's own equity instruments, operating | ||
| Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity instruments, operating{"GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments":"1.0","GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments":"1.0"}real[] | ∑ | |
| Gains (losses) recognised in other comprehensive income, fair value measurement, entity's own equity instruments | ||
| Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity's own equity instruments | ||
| Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity's own equity instruments{"GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments":"1.0","GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments":"1.0"}real[] | ∑ | |
| Purchases, fair value measurement, entity's own equity instruments | ||
| Sales, fair value measurement, entity's own equity instruments, operating | ||
| Issues, fair value measurement, entity's own equity instruments | ||
| Transfers into Level 3 of fair value hierarchy, entity's own equity instruments | ||
| Transfers out of Level 3 of fair value hierarchy, entity's own equity instruments | ||
| Total increase (decrease) in fair value measurement, entity's own equity instruments{"GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments":"-1.0","GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments":"-1.0","PurchasesFairValueMeasurementEntitysOwnEquityInstruments":"1.0","SalesFairValueMeasurementEntitysOwnEquityInstruments":"-1.0","IssuesFairValueMeasurementEntitysOwnEquityInstruments":"1.0","SettlementsFairValueMeasurementEntitysOwnEquityInstruments":"-1.0","TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments":"1.0","TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments":"-1.0"}real["GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments","GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments"] | ∑ | |
| Equity | ||
| 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 | other |
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of significant unobservable inputs used in fair value measurement of assets | other | |
| Disclosure of significant unobservable inputs used in fair value measurement of assets | ||
| Disclosure of significant unobservable inputs used in fair value measurement of assets | ||
| Measurement | ||
| other | ||
| At fair value | other | |
| Recurring fair value measurement | other | |
| Non-recurring fair value measurement | other | |
| Not measured at fair value in statement of financial position but for which fair value is disclosed | other | |
| Classes of assets | other | |
| Trading equity securities | other | |
| Other equity securities | other | |
| Debt securities | other | |
| other | ||
| Derivatives | other | |
| Investment property | other | |
| Non-current assets held for sale | other | |
| Valuation techniques used in fair value measurement | ||
| other | ||
| Market approach | other | |
| Market comparable companies | other | |
| Market comparable prices | other | |
| Matrix pricing | other | |
| other | ||
| Cost approach | other | |
| Income approach | other | |
| Discounted cash flow | other | |
| Option pricing model | other | |
| other | ||
| Income capitalisation | other | |
| Net asset value | other | |
| Unobservable inputs | ||
| Unobservable inputs | other | |
| other | ||
| Historical volatility for shares, measurement input | other | |
| Adjustment to mid-market consensus price, measurement input | other | |
| Current estimate of future cash outflows to be paid to fulfil obligation, measurement input | other | |
| Financial forecast of profit (loss) for cash-generating unit, measurement input | other | |
| other | ||
| Revenue multiple, measurement input | other | |
| Constant prepayment rate, measurement input | other | |
| Probability of default, measurement input | other | |
| Discount rate, measurement input | other | |
| other | ||
| Rent, measurement input | other | |
| Capitalisation rate, measurement input | other | |
| Credit spread, measurement input | other | |
| Range | ||
| other | ||
| Bottom of range | other | |
| Weighted average | other | |
| Top of range | other | |
| Disclosure of significant unobservable inputs used in fair value measurement of assets | ||
| X.X | ||
| Disclosure of significant unobservable inputs used in fair value measurement of liabilities | other | |
| Disclosure of significant unobservable inputs used in fair value measurement of liabilities | ||
| Disclosure of significant unobservable inputs used in fair value measurement of liabilities | ||
| Measurement | ||
| other | ||
| At fair value | other | |
| Recurring fair value measurement | other | |
| Non-recurring fair value measurement | other | |
| Not measured at fair value in statement of financial position but for which fair value is disclosed | other | |
| Classes of liabilities | other | |
| Contingent consideration | other | |
| Derivatives | other | |
| Valuation techniques used in fair value measurement | ||
| other | ||
| Market approach | other | |
| Market comparable companies | other | |
| Market comparable prices | other | |
| Matrix pricing | other | |
| other | ||
| Cost approach | other | |
| Income approach | other | |
| Discounted cash flow | other | |
| Option pricing model | other | |
| other | ||
| Income capitalisation | other | |
| Net asset value | other | |
| Unobservable inputs | ||
| Unobservable inputs | other | |
| other | ||
| Historical volatility for shares, measurement input | other | |
| Adjustment to mid-market consensus price, measurement input | other | |
| Current estimate of future cash outflows to be paid to fulfil obligation, measurement input | other | |
| Financial forecast of profit (loss) for cash-generating unit, measurement input | other | |
| other | ||
| Revenue multiple, measurement input | other | |
| Constant prepayment rate, measurement input | other | |
| Probability of default, measurement input | other | |
| Discount rate, measurement input | other | |
| other | ||
| Rent, measurement input | other | |
| Capitalisation rate, measurement input | other | |
| Credit spread, measurement input | other | |
| Range | ||
| other | ||
| Bottom of range | other | |
| Weighted average | other | |
| Top of range | other | |
| Disclosure of significant unobservable inputs used in fair value measurement of liabilities | ||
| X.X | ||
| Disclosure of significant unobservable inputs used in fair value measurement of equity | other | |
| Disclosure of significant unobservable inputs used in fair value measurement of equity | ||
| Disclosure of significant unobservable inputs used in fair value measurement of equity | ||
| Measurement | ||
| other | ||
| At fair value | other | |
| Recurring fair value measurement | other | |
| Non-recurring fair value measurement | other | |
| Not measured at fair value in statement of financial position but for which fair value is disclosed | other | |
| Classes of entity's own equity instruments | other | |
| Valuation techniques used in fair value measurement | ||
| Valuation techniques used in fair value measurement | other | |
| Market approach | other | |
| other | ||
| Market comparable prices | other | |
| Matrix pricing | other | |
| Consensus pricing | other | |
| Cost approach | other | |
| other | ||
| Discounted cash flow | other | |
| Option pricing model | other | |
| Multi-period excess earnings method | other | |
| Income capitalisation | other | |
| other | ||
| Unobservable inputs | ||
| Unobservable inputs | other | |
| Interest rate, measurement input | other | |
| Historical volatility for shares, measurement input | other | |
| other | ||
| Current estimate of future cash outflows to be paid to fulfil obligation, measurement input | other | |
| Financial forecast of profit (loss) for cash-generating unit, measurement input | other | |
| Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input | other | |
| Revenue multiple, measurement input | other | |
| other | ||
| Probability of default, measurement input | other | |
| Discount rate, measurement input | other | |
| Weighted average cost of capital, measurement input | other | |
| Rent, measurement input | other | |
| other | ||
| Credit spread, measurement input | other | |
| Range | ||
| Range | other | |
| Bottom of range | other | |
| other | ||
| Top of range | other | |
| Disclosure of significant unobservable inputs used in fair value measurement of equity | ||
| Significant unobservable input, entity's own equity instruments | X.X | |
| Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets | other | |
| Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets | ||
| Measurement | ||
| Measurement | other | |
| At fair value | other | |
| other | ||
| Non-recurring fair value measurement | other | |
| Not measured at fair value in statement of financial position but for which fair value is disclosed | other | |
| Classes of assets | ||
| Classes of assets | other | |
| other | ||
| Other equity securities | other | |
| Debt securities | other | |
| Hedge fund investments | other | |
| Derivatives | other | |
| other | ||
| Non-current assets held for sale | other | |
| Unobservable inputs | ||
| Unobservable inputs | other | |
| Interest rate, measurement input | other | |
| other | ||
| Adjustment to mid-market consensus price, measurement input | other | |
| Current estimate of future cash outflows to be paid to fulfil obligation, measurement input | other | |
| Financial forecast of profit (loss) for cash-generating unit, measurement input | other | |
| Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input | other | |
| other | ||
| Constant prepayment rate, measurement input | other | |
| Probability of default, measurement input | other | |
| Discount rate, measurement input | other | |
| Weighted average cost of capital, measurement input | other | |
| other | ||
| Capitalisation rate, measurement input | other | |
| Credit spread, measurement input | other | |
| Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets | ||
| Percentage of reasonably possible increase in unobservable input, assets | other | |
| other | ||
| Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets | ||
| Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets | ||
| Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assets | ||
| Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assets | ||
| Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assets | ||
| Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets | ||
| Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assets | ||
| Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets | ||
| Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assets | ||
| Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets | ||
| Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets | ||
| 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 | ||
| 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 | ||
| 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 | ||
| Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets | ||
| 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 | ||
| 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 | ||
| 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 | ||
| Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities | other | |
| Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities | ||
| Measurement | ||
| Measurement | other | |
| At fair value | other | |
| Recurring fair value measurement | other | |
| other | ||
| Not measured at fair value in statement of financial position but for which fair value is disclosed | other | |
| Classes of liabilities | ||
| Classes of liabilities | other | |
| Contingent consideration | other | |
| other | ||
| Unobservable inputs | ||
| Unobservable inputs | other | |
| Interest rate, measurement input | other | |
| Historical volatility for shares, measurement input | other | |
| other | ||
| Current estimate of future cash outflows to be paid to fulfil obligation, measurement input | other | |
| Financial forecast of profit (loss) for cash-generating unit, measurement input | other | |
| Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input | other | |
| Revenue multiple, measurement input | other | |
| other | ||
| Probability of default, measurement input | other | |
| Discount rate, measurement input | other | |
| Weighted average cost of capital, measurement input | other | |
| Rent, measurement input | other | |
| other | ||
| Credit spread, measurement input | other | |
| Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities | ||
| Percentage of reasonably possible increase in unobservable input, liabilities | other | |
| Percentage of reasonably possible decrease in unobservable input, liabilities | other | |
| Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities | ||
| Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities | ||
| Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities | ||
| Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities | ||
| Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities | ||
| Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities | ||
| Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities | ||
| Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities | ||
| Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities | ||
| Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities | ||
| 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 | ||
| 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 | ||
| 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 | ||
| Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities | ||
| 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 | ||
| 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 | ||
| 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 | ||
| Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments | other | |
| Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments | ||
| Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments | ||
| Measurement | other | |
| At fair value | other | |
| Recurring fair value measurement | other | |
| Non-recurring fair value measurement | other | |
| other | ||
| Classes of entity's own equity instruments | ||
| Classes of entity's own equity instruments | other | |
| Unobservable inputs | ||
| Unobservable inputs | other | |
| other | ||
| Historical volatility for shares, measurement input | other | |
| Adjustment to mid-market consensus price, measurement input | other | |
| Current estimate of future cash outflows to be paid to fulfil obligation, measurement input | other | |
| Financial forecast of profit (loss) for cash-generating unit, measurement input | other | |
| other | ||
| Revenue multiple, measurement input | other | |
| Constant prepayment rate, measurement input | other | |
| Probability of default, measurement input | other | |
| Discount rate, measurement input | other | |
| other | ||
| Rent, measurement input | other | |
| Capitalisation rate, measurement input | other | |
| Credit spread, measurement input | other | |
| Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments | ||
| other | ||
| Percentage of reasonably possible decrease in unobservable input, entity's own equity instruments | other | |
| Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity's own equity instruments | ||
| Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity's own equity instruments | ||
| 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 fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, entity's own equity instruments | ||
| 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 (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity's own equity instruments | ||
| 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 | ||
| 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 | ||
| 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 | ||
| Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity's own equity instruments | ||
| Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, 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 other comprehensive income, before tax, 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, after tax, 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 other comprehensive income, after tax, entity's own equity instruments | ||
| Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, 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 other comprehensive income, before tax, 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, 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 other comprehensive income, after tax, entity's own equity instruments | ||
| Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement | other | |
| Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement | ||
| Liabilities measured at fair value and issued with inseparable third-party credit enhancement | ||
| Liabilities measured at fair value and issued with inseparable third-party credit enhancement | other |
Disclosure of fair value measurement of assets
Disclosure of fair value measurement of assets
Disclosure of fair value measurement of assets
Description of reasons for fair value measurement, assets
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets
Description of policy for determining when transfers between levels are deemed to have occurred, assets
Description of inputs used in fair value measurement, assets
Description of change in valuation technique used in fair value measurement, assets
Description of reasons for change in valuation technique used in fair value measurement, assets
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets
Description of reasons for transfers into Level 3 of fair value hierarchy, assets
Description of reasons for transfers out of Level 3 of fair value hierarchy, assets
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets
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 valuation processes used in fair value measurement, assets
Description of group within entity that decides entity's valuation policies and procedures, assets
Description of to whom group within entity that decides entity's valuation policies and procedures reports, assets
Description of internal reporting procedures for discussing and assessing fair value measurements, assets
Description of frequency and methods for testing procedures of pricing models, assets
Description of process for analysing changes in fair value measurements, assets
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets
Description of fact that highest and best use of non-financial asset differs from current use
Description of reason why non-financial asset is being used in manner different from highest and best use
Description of nature of class of assets measured at fair value
Description of how third-party information was taken into account when measuring fair value, assets
Disclosure of fair value measurement of liabilities
Disclosure of fair value measurement of liabilities
Disclosure of fair value measurement of liabilities
Description of reasons for fair value measurement, liabilities
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities
Description of policy for determining when transfers between levels are deemed to have occurred, liabilities
Description of inputs used in fair value measurement, liabilities
Description of change in valuation technique used in fair value measurement, liabilities
Description of reasons for change in valuation technique used in fair value measurement, liabilities
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities
Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities
Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities
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
Description of valuation processes used in fair value measurement, liabilities
Description of group within entity that decides entity's valuation policies and procedures, liabilities
Description of to whom group within entity that decides entity's valuation policies and procedures reports, liabilities
Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities
Description of frequency and methods for testing procedures of pricing models, liabilities
Description of process for analysing changes in fair value measurements, liabilities
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities
Description of nature of class of liabilities measured at fair value
Description of how third-party information was taken into account when measuring fair value, liabilities
Disclosure of fair value measurement of equity
Disclosure of fair value measurement of equity
Disclosure of fair value measurement of equity
Description of reasons for fair value measurement, entity's own equity instruments
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments
Description of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments
Description of inputs used in fair value measurement, entity's own equity instruments
Description of change in valuation technique used in fair value measurement, entity's own equity instruments
Description of reasons for change in valuation technique used in fair value measurement, entity's own equity instruments
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity instruments
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's own equity instruments
Description of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments
Description of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instruments
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity's own equity instruments
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity's own equity instruments
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
Description of valuation processes used in fair value measurement, entity's own equity instruments
Description of group within entity that decides entity's valuation policies and procedures, entity's own equity instruments
Description of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity instruments
Description of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instruments
Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments
Description of process for analysing changes in fair value measurements, entity's own equity instruments
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
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity instruments
Description of nature of class of entity's own equity instruments measured at fair value
Description of how third-party information was taken into account when measuring fair value, entity's own equity instruments
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets
Description of sensitivity of fair value measurement to changes in unobservable inputs, assets
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
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets
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
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities
Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities
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
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities
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
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments
Description of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instruments
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
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
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
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement
Description of existence of third-party credit enhancement
Description of whether third-party credit enhancement is reflected in fair value measurement
Disclosure of fair value measurement of assets
Disclosure of fair value measurement of assets
Description of reasons for fair value measurement, assets
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets
Description of policy for determining when transfers between levels are deemed to have occurred, assets
Description of inputs used in fair value measurement, assets
Description of change in valuation technique used in fair value measurement, assets
Description of reasons for change in valuation technique used in fair value measurement, assets
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets
Description of reasons for transfers into Level 3 of fair value hierarchy, assets
Description of reasons for transfers out of Level 3 of fair value hierarchy, assets
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets
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 valuation processes used in fair value measurement, assets
Description of group within entity that decides entity's valuation policies and procedures, assets
Description of to whom group within entity that decides entity's valuation policies and procedures reports, assets
Description of internal reporting procedures for discussing and assessing fair value measurements, assets
Description of frequency and methods for testing procedures of pricing models, assets
Description of process for analysing changes in fair value measurements, assets
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets
Description of fact that highest and best use of non-financial asset differs from current use
Description of reason why non-financial asset is being used in manner different from highest and best use
Description of nature of class of assets measured at fair value
Description of how third-party information was taken into account when measuring fair value, assets
Disclosure of fair value measurement of liabilities
Disclosure of fair value measurement of liabilities
Disclosure of fair value measurement of liabilities
Description of reasons for fair value measurement, liabilities
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities
Description of policy for determining when transfers between levels are deemed to have occurred, liabilities
Description of inputs used in fair value measurement, liabilities
Description of change in valuation technique used in fair value measurement, liabilities
Description of reasons for change in valuation technique used in fair value measurement, liabilities
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities
Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities
Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities
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
Description of valuation processes used in fair value measurement, liabilities
Description of group within entity that decides entity's valuation policies and procedures, liabilities
Description of to whom group within entity that decides entity's valuation policies and procedures reports, liabilities
Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities
Description of frequency and methods for testing procedures of pricing models, liabilities
Description of process for analysing changes in fair value measurements, liabilities
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities
Description of nature of class of liabilities measured at fair value
Description of how third-party information was taken into account when measuring fair value, liabilities
Disclosure of fair value measurement of equity
Disclosure of fair value measurement of equity
Disclosure of fair value measurement of equity
Description of reasons for fair value measurement, entity's own equity instruments
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments
Description of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments
Description of inputs used in fair value measurement, entity's own equity instruments
Description of change in valuation technique used in fair value measurement, entity's own equity instruments
Description of reasons for change in valuation technique used in fair value measurement, entity's own equity instruments
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity instruments
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's own equity instruments
Description of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments
Description of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instruments
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity's own equity instruments
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity's own equity instruments
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
Description of valuation processes used in fair value measurement, entity's own equity instruments
Description of group within entity that decides entity's valuation policies and procedures, entity's own equity instruments
Description of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity instruments
Description of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instruments
Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments
Description of process for analysing changes in fair value measurements, entity's own equity instruments
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
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity instruments
Description of nature of class of entity's own equity instruments measured at fair value
Description of how third-party information was taken into account when measuring fair value, entity's own equity instruments
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets
Description of sensitivity of fair value measurement to changes in unobservable inputs, assets
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
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets
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
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities
Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities
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
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities
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
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments
Description of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instruments
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
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
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
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement
Description of existence of third-party credit enhancement
Description of whether third-party credit enhancement is reflected in fair value measurement
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