IFRS Disclosure Guide
29. Notes - Fair value measurement
Disclosure of fair value measurement
Disclosure of fair value measurement of assets
| Measurementnone | Classes of assetsnone | Levels of fair value hierarchynone | |||||||||||
| At fair valuenone | Not measured at fair value in statement of financial position but for which fair value is disclosednone | Trading equity securitiesnone | Other equity securitiesnone | Debt securitiesnone | Hedge fund investmentsnone | Derivativesnone | Investment propertynone | Non-current assets held for salenone | Level 1 of fair value hierarchynone | Level 2 of fair value hierarchynone | Level 3 of fair value hierarchynone | ||
| Recurring fair value measurementnone | Non-recurring fair value measurementnone | ||||||||||||
| At 31.12.2023: | |||||||||||||
| Assets | |||||||||||||
| For the year 2023: | |||||||||||||
| Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period | |||||||||||||
| Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period | |||||||||||||
| Reconciliation of changes in fair value measurement, assets | |||||||||||||
| 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, fair value measurement, assets | |||||||||||||
| 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 | |||||||||||||
| Sales, 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 | |||||||||||||
| Total increase (decrease) in fair value measurement, 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"] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2023: | |||||||||||||
| Assets | |||||||||||||
| For the year 2023: | |||||||||||||
| 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 | other | other | other | other | other | other | other | other | other | other | other | other |
Measurement & Classes of assets & Levels of fair value hierarchy:
- 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 valuation techniques used in fair value measurement, 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 accounting policy decision to use exception in IFRS 13.48, assets
- 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
| Measurementnone | Classes of liabilitiesnone | Levels of fair value hierarchynone | |||||||
| At fair valuenone | Not measured at fair value in statement of financial position but for which fair value is disclosednone | Contingent considerationhybrid | Derivativeshybrid | Total for Liabilities{"ContingentConsiderationMember":1,"DerivativesMember":1}hybrid[] | Level 1 of fair value hierarchynone | Level 2 of fair value hierarchynone | Level 3 of fair value hierarchynone | ||
| Recurring fair value measurementnone | Non-recurring fair value measurementnone | ||||||||
| At 31.12.2023: | |||||||||
| Liabilities | LiabilitiesMember_1t∑ | ||||||||
| For the year 2023: | |||||||||
| Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period | LiabilitiesMember_1t∑ | ||||||||
| Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period | LiabilitiesMember_1t∑ | ||||||||
| Reconciliation of changes in fair value measurement, liabilities | |||||||||
| 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 | LiabilitiesMember_1t∑ | ||||||||
| Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities | LiabilitiesMember_1t∑ | ||||||||
| 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, fair value measurement, liabilities | |||||||||
| Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities | LiabilitiesMember_1t∑ | ||||||||
| Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities | LiabilitiesMember_1t∑ | ||||||||
| 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 | LiabilitiesMember_1t∑ | ||||||||
| Sales, fair value measurement, liabilities | LiabilitiesMember_1t∑ | ||||||||
| Issues, fair value measurement, liabilities | LiabilitiesMember_1t∑ | ||||||||
| Settlements, fair value measurement, liabilities | LiabilitiesMember_1t∑ | ||||||||
| Transfers into Level 3 of fair value hierarchy, liabilities | LiabilitiesMember_1t∑ | ||||||||
| Transfers out of Level 3 of fair value hierarchy, liabilities | LiabilitiesMember_1t∑ | ||||||||
| Total increase (decrease) in fair value measurement, 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"] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2023: | |||||||||
| Liabilities | LiabilitiesMember_1t∑ | ||||||||
| For the year 2023: | |||||||||
| 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 | LiabilitiesMember_1t∑ | ||||||||
| Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities | other | other | other | other | other | LiabilitiesMember_1t∑other | other | other | other |
Measurement & Classes of liabilities & Levels of fair value hierarchy:
- 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 valuation techniques used in fair value measurement, 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 accounting policy decision to use exception in IFRS 13.48, 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
| Measurementnone | Classes of entity's own equity instrumentsnone | Levels of fair value hierarchynone | |||||
| At fair valuenone | Not measured at fair value in statement of financial position but for which fair value is disclosednone | Level 1 of fair value hierarchynone | Level 2 of fair value hierarchynone | Level 3 of fair value hierarchynone | |||
| Recurring fair value measurementnone | Non-recurring fair value measurementnone | ||||||
| At 31.12.2023: | |||||||
| Equity | |||||||
| For the year 2023: | |||||||
| 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 | |||||||
| 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 on exchange differences, 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 | |||||||
| Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity instruments{"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 excluding 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 | |||||||
| Issues, fair value measurement, entity's own equity instruments | |||||||
| Settlements, 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"] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2023: | |||||||
| Equity | |||||||
| For the year 2023: | |||||||
| Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period, fair value measurement | |||||||
| 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 | other | other | other | other | other | other |
Measurement & Classes of entity's own equity instruments & Levels of fair value hierarchy:
- 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 valuation techniques used in fair value measurement, 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 significant unobservable inputs used in fair value measurement of assets
| Measurementnone | Classes of assetsnone | Valuation techniques used in fair value measurementnone | Unobservable inputsnone | Rangenone | ||||||||||||||||||||||||||||||||
| At fair valuenone | Not measured at fair value in statement of financial position but for which fair value is disclosednone | Trading equity securitiesnone | Other equity securitiesnone | Debt securitiesnone | Hedge fund investmentsnone | Derivativesnone | Investment propertynone | Non-current assets held for salenone | Market approachnone | Cost approachnone | Income approachnone | Net asset valuenone | Interest rate, measurement inputnone | Historical volatility for shares, measurement inputnone | Adjustment to mid-market consensus price, measurement inputnone | Current estimate of future cash outflows to be paid to fulfil obligation, measurement inputnone | Financial forecast of profit (loss) for cash-generating unit, measurement inputnone | Financial forecast of cash inflows (outflows) for cash-generating unit, measurement inputnone | Revenue multiple, measurement inputnone | Constant prepayment rate, measurement inputnone | Probability of default, measurement inputnone | Discount rate, measurement inputnone | Rent, measurement inputnone | Capitalisation rate, measurement inputnone | Credit spread, measurement inputnone | Bottom of rangenone | Weighted averagenone | Top of rangenone | ||||||||
| Recurring fair value measurementnone | Non-recurring fair value measurementnone | Market comparable companiesnone | Market comparable pricesnone | Matrix pricingnone | Consensus pricingnone | Discounted cash flownone | Option pricing modelnone | Multi-period excess earnings methodnone | Income capitalisationnone | Weighted average cost of capital, measurement inputnone | ||||||||||||||||||||||||||
| At 31.12.2023: | ||||||||||||||||||||||||||||||||||||
| Significant unobservable input, assets | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X |
Disclosure of significant unobservable inputs used in fair value measurement of liabilities
| Measurementnone | Classes of liabilitiesnone | Valuation techniques used in fair value measurementnone | Unobservable inputsnone | Rangenone | ||||||||||||||||||||||||||||
| At fair valuenone | Not measured at fair value in statement of financial position but for which fair value is disclosednone | Contingent considerationhybrid | Derivativeshybrid | Total for Liabilities{"ContingentConsiderationMember":1,"DerivativesMember":1}hybrid[] | Market approachnone | Cost approachnone | Income approachnone | Net asset valuenone | Interest rate, measurement inputnone | Historical volatility for shares, measurement inputnone | Adjustment to mid-market consensus price, measurement inputnone | Current estimate of future cash outflows to be paid to fulfil obligation, measurement inputnone | Financial forecast of profit (loss) for cash-generating unit, measurement inputnone | Financial forecast of cash inflows (outflows) for cash-generating unit, measurement inputnone | Revenue multiple, measurement inputnone | Constant prepayment rate, measurement inputnone | Probability of default, measurement inputnone | Discount rate, measurement inputnone | Rent, measurement inputnone | Capitalisation rate, measurement inputnone | Credit spread, measurement inputnone | Bottom of rangenone | Weighted averagenone | Top of rangenone | ||||||||
| Recurring fair value measurementnone | Non-recurring fair value measurementnone | Market comparable companiesnone | Market comparable pricesnone | Matrix pricingnone | Consensus pricingnone | Discounted cash flownone | Option pricing modelnone | Multi-period excess earnings methodnone | Income capitalisationnone | Weighted average cost of capital, measurement inputnone | ||||||||||||||||||||||
| At 31.12.2023: | ||||||||||||||||||||||||||||||||
| Significant unobservable input, liabilities | X.X | X.X | X.X | X.X | X.X | LiabilitiesMember_2t∑X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X |
Disclosure of significant unobservable inputs used in fair value measurement of equity
| Measurementnone | Classes of entity's own equity instrumentsnone | Valuation techniques used in fair value measurementnone | Unobservable inputsnone | Rangenone | ||||||||||||||||||||||||||
| At fair valuenone | Not measured at fair value in statement of financial position but for which fair value is disclosednone | Market approachnone | Cost approachnone | Income approachnone | Net asset valuenone | Interest rate, measurement inputnone | Historical volatility for shares, measurement inputnone | Adjustment to mid-market consensus price, measurement inputnone | Current estimate of future cash outflows to be paid to fulfil obligation, measurement inputnone | Financial forecast of profit (loss) for cash-generating unit, measurement inputnone | Financial forecast of cash inflows (outflows) for cash-generating unit, measurement inputnone | Revenue multiple, measurement inputnone | Constant prepayment rate, measurement inputnone | Probability of default, measurement inputnone | Discount rate, measurement inputnone | Rent, measurement inputnone | Capitalisation rate, measurement inputnone | Credit spread, measurement inputnone | Bottom of rangenone | Weighted averagenone | Top of rangenone | |||||||||
| Recurring fair value measurementnone | Non-recurring fair value measurementnone | Market comparable companiesnone | Market comparable pricesnone | Matrix pricingnone | Consensus pricingnone | Discounted cash flownone | Option pricing modelnone | Multi-period excess earnings methodnone | Income capitalisationnone | Weighted average cost of capital, measurement inputnone | ||||||||||||||||||||
| At 31.12.2023: | ||||||||||||||||||||||||||||||
| Significant unobservable input, entity's own equity instruments | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X |
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets
| Measurementnone | Classes of assetsnone | Unobservable inputsnone | |||||||||||||||||||||
| At fair valuenone | Not measured at fair value in statement of financial position but for which fair value is disclosednone | Trading equity securitiesnone | Other equity securitiesnone | Debt securitiesnone | Hedge fund investmentsnone | Derivativesnone | Investment propertynone | Non-current assets held for salenone | Interest rate, measurement inputnone | Historical volatility for shares, measurement inputnone | Adjustment to mid-market consensus price, measurement inputnone | Current estimate of future cash outflows to be paid to fulfil obligation, measurement inputnone | Financial forecast of profit (loss) for cash-generating unit, measurement inputnone | Financial forecast of cash inflows (outflows) for cash-generating unit, measurement inputnone | Revenue multiple, measurement inputnone | Constant prepayment rate, measurement inputnone | Probability of default, measurement inputnone | Discount rate, measurement inputnone | Rent, measurement inputnone | Capitalisation rate, measurement inputnone | Credit spread, measurement inputnone | ||
| Recurring fair value measurementnone | Non-recurring fair value measurementnone | Weighted average cost of capital, measurement inputnone | |||||||||||||||||||||
| At 31.12.2023: | |||||||||||||||||||||||
| Percentage of reasonably possible increase in unobservable input, assets | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Percentage of reasonably possible decrease in unobservable input, assets | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| For the year 2023: | |||||||||||||||||||||||
| 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 profit or loss, after 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 profit or loss, after 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 other comprehensive income, 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 other comprehensive income, 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 | |||||||||||||||||||||||
Measurement & Classes of assets & Unobservable inputs:
- 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
| Measurementnone | Classes of liabilitiesnone | Unobservable inputsnone | |||||||||||||||||
| At fair valuenone | Not measured at fair value in statement of financial position but for which fair value is disclosednone | Contingent considerationhybrid | Derivativeshybrid | Total for Liabilities{"ContingentConsiderationMember":1,"DerivativesMember":1}hybrid[] | Interest rate, measurement inputnone | Historical volatility for shares, measurement inputnone | Adjustment to mid-market consensus price, measurement inputnone | Current estimate of future cash outflows to be paid to fulfil obligation, measurement inputnone | Financial forecast of profit (loss) for cash-generating unit, measurement inputnone | Financial forecast of cash inflows (outflows) for cash-generating unit, measurement inputnone | Revenue multiple, measurement inputnone | Constant prepayment rate, measurement inputnone | Probability of default, measurement inputnone | Discount rate, measurement inputnone | Rent, measurement inputnone | Capitalisation rate, measurement inputnone | Credit spread, measurement inputnone | ||
| Recurring fair value measurementnone | Non-recurring fair value measurementnone | Weighted average cost of capital, measurement inputnone | |||||||||||||||||
| At 31.12.2023: | |||||||||||||||||||
| Percentage of reasonably possible increase in unobservable input, liabilities | other | other | other | other | other | LiabilitiesMember_3t∑other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Percentage of reasonably possible decrease in unobservable input, liabilities | other | other | other | other | other | LiabilitiesMember_3t∑other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| For the year 2023: | |||||||||||||||||||
| Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities | |||||||||||||||||||
| Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities | LiabilitiesMember_3t∑ | ||||||||||||||||||
| Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities | LiabilitiesMember_3t∑ | ||||||||||||||||||
| Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities | LiabilitiesMember_3t∑ | ||||||||||||||||||
| Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities | LiabilitiesMember_3t∑ | ||||||||||||||||||
| Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilities | LiabilitiesMember_3t∑ | ||||||||||||||||||
| Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities | LiabilitiesMember_3t∑ | ||||||||||||||||||
| Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities | LiabilitiesMember_3t∑ | ||||||||||||||||||
| Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities | LiabilitiesMember_3t∑ | ||||||||||||||||||
| Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities | LiabilitiesMember_3t∑ | ||||||||||||||||||
| Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilities | LiabilitiesMember_3t∑ | ||||||||||||||||||
| 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 | LiabilitiesMember_3t∑ | ||||||||||||||||||
| 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 | LiabilitiesMember_3t∑ | ||||||||||||||||||
| 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 | LiabilitiesMember_3t∑ | ||||||||||||||||||
| Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities | LiabilitiesMember_3t∑ | ||||||||||||||||||
| 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 | LiabilitiesMember_3t∑ | ||||||||||||||||||
| Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities | LiabilitiesMember_3t∑ | ||||||||||||||||||
| 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 | LiabilitiesMember_3t∑ | ||||||||||||||||||
| 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 | LiabilitiesMember_3t∑ | ||||||||||||||||||
| Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities | LiabilitiesMember_3t∑ | ||||||||||||||||||
| 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 | LiabilitiesMember_3t∑ | ||||||||||||||||||
Measurement & Classes of liabilities & Unobservable inputs:
- 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
| Measurementnone | Classes of entity's own equity instrumentsnone | Unobservable inputsnone | |||||||||||||||
| At fair valuenone | Not measured at fair value in statement of financial position but for which fair value is disclosednone | Interest rate, measurement inputnone | Historical volatility for shares, measurement inputnone | Adjustment to mid-market consensus price, measurement inputnone | Current estimate of future cash outflows to be paid to fulfil obligation, measurement inputnone | Financial forecast of profit (loss) for cash-generating unit, measurement inputnone | Financial forecast of cash inflows (outflows) for cash-generating unit, measurement inputnone | Revenue multiple, measurement inputnone | Constant prepayment rate, measurement inputnone | Probability of default, measurement inputnone | Discount rate, measurement inputnone | Rent, measurement inputnone | Capitalisation rate, measurement inputnone | Credit spread, measurement inputnone | |||
| Recurring fair value measurementnone | Non-recurring fair value measurementnone | Weighted average cost of capital, measurement inputnone | |||||||||||||||
| At 31.12.2023: | |||||||||||||||||
| Percentage of reasonably possible increase in unobservable input, entity's own equity instruments | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Percentage of reasonably possible decrease in unobservable input, entity's own equity instruments | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| For the year 2023: | |||||||||||||||||
| 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 other comprehensive income, 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 other comprehensive income, 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 profit or loss, 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 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 profit or loss, 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 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 | |||||||||||||||||
Measurement & Classes of entity's own equity instruments & Unobservable inputs:
- 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
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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