IFRS Disclosure Guide

66. Axis - Defaults

Non-adjusting events after reporting period

 Year 2024
Non-adjusting events after reporting periodother

Reserves within equity

 Year 2024
Other reservesother

Classes of property, plant and equipment

 Year 2024
Property, plant and equipmentother

Classes of other provisions

 Year 2024
Other provisionsother

Borrowings by name

 Year 2024
Borrowings by nameother

Biological assets

 Year 2024
Biological assetsother

Consolidated structured entities

 Year 2024
Entity's total for consolidated structured entitiesother

Subsidiaries

 Year 2024
Entity's total for subsidiariesother

Classes of financial assets

 Year 2024
Financial assets, classother

Classes of share capital

 Year 2024
Share capitalother

Counterparties

 Year 2024
Counterpartiesother

Events of reclassification of financial assets

 Year 2024
Events of reclassification of financial assetsother

Geographical areas

 Year 2024
Geographical areasother

Categories of financial assets

 Year 2024
Financial assets, categoryother

Joint operations

 Year 2024
Entity's total for joint operationsother

Biological assets by group

 Year 2024
Biological assets, groupother

Investments in equity instruments designated at fair value through other comprehensive income

 Year 2024
Investments in equity instruments designated at fair value through other comprehensive incomeother

Classes of acquired receivables

 Year 2024
Classes of acquired receivablesother

Hedging instruments

 Year 2024
Hedging instrumentsother

Inputs to methods used to measure contracts within scope of IFRS 17

 Year 2024
Inputs to methods used to measure contracts within scope of IFRS 17other

Range

 Year 2024
Rangesother

Insurance contracts by remaining coverage and incurred claims

 Year 2024
Insurance contracts by remaining coverage and incurred claimsother

Types of non-current liabilities with covenants

 Year 2024
Types of non-current liabilities with covenantsother

Continuing involvement in derecognised financial assets by type of transfer

 Year 2024
Types of transferother

Cash-generating units

 Year 2024
Entity's total for cash-generating unitsother

Types of financial liabilities

 Year 2024
Financial liabilities, typeother

Accounting estimates

 Year 2024
Accounting estimatesother

Types of antidilutive instruments

 Year 2024
Antidilutive instrumentsother

Years of insurance claim

 Year 2024
All years of insurance claimother

Liabilities arising from financing activities

 Year 2024
Liabilities arising from financing activitiesother

Unconsolidated structured entities

 Year 2024
Entity's total for unconsolidated structured entitiesother

Actuarial assumptions

 Year 2024
Actuarial assumptionsother

Biological assets by type

 Year 2024
Biological assets, typeother

Categories of assets recognised from costs to obtain or fulfil contracts with customers

 Year 2024
Categories of assets recognised from costs to obtain or fulfil contracts with customersother

Probability of default

 Year 2024
Entity's total for probability of defaultother

Individual assets or cash-generating units

 Year 2024
Entity's total for individual assets or cash-generating unitsother

Past due status

 Year 2024
Past due statusother

Internal credit grades

 Year 2024
Entity's total for internal credit gradesother

Credit impairment of financial instruments

 Year 2024
Credit impairment of financial instrumentsother

Fair value as deemed cost

 Year 2024
Aggregate of fair valuesother

Major customers

 Year 2024
Customersother

Types of risks

 Year 2024
Risksother

Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount

 Year 2024
Carrying amountother

Types of interest rates

 Year 2024
Interest rate typesother

Separate management entities

 Year 2024
Separate management entitiesother

Maturity

 Year 2024
Aggregated time bandsother

Temporary difference, unused tax losses and unused tax credits

 Year 2024
Temporary difference, unused tax losses and unused tax creditsother

Methods of generation

 Year 2024
Methods of generationother

Types of investment property

 Year 2024
Investment propertyother

Classes of contingent liabilities

 Year 2024
Contingent liabilitiesother

Underlying equity instrument and depositary receipts

 Year 2024
Underlying equity instrumentother

Components of equity

 Year 2024
Equityother

Method of assessment of expected credit losses

 Year 2024
Method of assessment of expected credit lossesother

Classes of intangible assets and goodwill

 Year 2024
Intangible assets and goodwillother

Sales channels

 Year 2024
Sales channelsother

Liabilities measured at fair value and issued with inseparable third-party credit enhancement

 Year 2024
Liabilities measured at fair value and issued with inseparable third-party credit enhancementother

Risk variables

 Year 2024
Risk variablesother

Capital requirements

 Year 2024
Capital requirementsother

Classes of ordinary shares

 Year 2024
Ordinary sharesother

Products and services

 Year 2024
Products and servicesother

Types of share-based payment arrangements

 Year 2024
Share-based payment arrangementsother

Attribution of expenses by nature to their function

 Year 2024
Line items by functionother

Regulatory environments

 Year 2024
Regulatory environmentsother

Joint ventures

 Year 2024
Entity's total for joint venturesother

Categories of financial liabilities

 Year 2024
Financial liabilities, categoryother

Disaggregation of insurance contracts

 Year 2024
Disaggregation of insurance contractsother

Intangible assets with indefinite useful life

 Year 2024
Intangible assets with indefinite useful lifeother

Performance obligations

 Year 2024
Performance obligationsother

Biological assets by age

 Year 2024
Biological assets, ageother

Defined benefit plans

 Year 2024
Defined benefit plansother

Measurement

 Year 2024
Aggregated measurementother

Types of contracts

 Year 2024
Types of contractsother

Classes of financial instruments

 Year 2024
Financial instruments, classother

Service concession arrangements

 Year 2024
Service concession arrangementsother

Categories of related parties

 Year 2024
Entity's total for related partiesother

Types of financial assets

 Year 2024
Financial assets, typeother

Initially applied IFRSs

 Year 2024
Initially applied IFRSsother

Unconsolidated structured entities controlled by investment entity

 Year 2024
Unconsolidated structured entities controlled by investment entityother

Types of customers

 Year 2024
Types of customersother

Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk

 Year 2024
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit riskother

Classes of entity's own equity instruments

 Year 2024
Entity's own equity instrumentsother

Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination

 Year 2024
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combinationother

Agricultural produce by group

 Year 2024
Agricultural produce, groupother

Methods used to measure contracts within scope of IFRS 17

 Year 2024
Methods used to measure contracts within scope of IFRS 17other

Hedged items

 Year 2024
Hedged itemsother

Classes of intangible assets other than goodwill

 Year 2024
Intangible assets other than goodwillother

Voluntary changes in accounting policy

 Year 2024
Voluntary changes in accounting policyother

Assets and liabilities

 Year 2024
Assets and liabilitiesother

Transferred financial assets that are not derecognised in their entirety

 Year 2024
Transferred financial assets that are not derecognised in their entiretyother

Ranges of exercise prices for outstanding share options

 Year 2024
Ranges of exercise prices for outstanding share optionsother

Concentrations of risk

 Year 2024
Concentrations of riskother

Contract duration

 Year 2024
Contract durationother

Classes of financial liabilities

 Year 2024
Financial liabilities, classother

Insurance contracts

 Year 2024
Insurance contractsother

External credit grades

 Year 2024
Entity's total for external credit gradesother

Business combinations

 Year 2024
Entity's total for business combinationsother

Unobservable inputs

 Year 2024
Unobservable inputsother

Impairment of financial assets

 Year 2024
Entity's total for impairment of financial assetsother

Classes of regulatory deferral account balances

 Year 2024
Classes of regulatory deferral account balancesother

Reclassified items

 Year 2024
Reclassified itemsother

Items of contingent liabilities

 Year 2024
Items of contingent liabilitiesother

New IFRSs

 Year 2024
New IFRSsother

Levels of fair value hierarchy

 Year 2024
All levels of fair value hierarchyother

Valuation techniques used in fair value measurement

 Year 2024
Valuation techniquesother

Characteristics of defined benefit plans

 Year 2024
Characteristics of defined benefit plansother

Financial effect of transition from previous GAAP to IFRSs

 Year 2024
IFRSsother

Types of rate-regulated activities

 Year 2024
Rate-regulated activitiesother

Unconsolidated subsidiaries

 Year 2024
Entity's total for unconsolidated subsidiariesother

Redesignation

 Year 2024
Redesignatedother

Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features

 Year 2024
Currently statedother

Classes of liabilities

 Year 2024
Liabilitiesother

Markets of customers

 Year 2024
Markets of customersother

Interest rate benchmarks

 Year 2024
Interest rate benchmarksother

Funding arrangements of defined benefit plans

 Year 2024
Funding arrangements of defined benefit plansother

Regulatory deferral account balances

 Year 2024
Regulatory deferral account balancesother

Segment consolidation items

 Year 2024
Entity's total for segment consolidation itemsother

Classes of assets

 Year 2024
Assetsother

Intangible assets material to entity

 Year 2024
Intangible assets material to entityother

Segments

 Year 2024
Segmentsother

Net defined benefit liability (asset)

 Year 2024
Net defined benefit liability (asset)other

Type of measurement of expected credit losses

 Year 2024
Type of measurement of expected credit lossesother

Associates

 Year 2024
Entity's total for associatesother

Property, plant and equipment by operating lease status

 Year 2024
Property, plant and equipment by operating lease statusother

Types of hedges

 Year 2024
Hedgesother

Timing of transfer of goods or services

 Year 2024
Timing of transfer of goods or servicesother

Continuing involvement in derecognised financial assets by type of instrument

 Year 2024
Types of instrumentother

Insurance contracts by components

 Year 2024
Insurance contracts by componentsother

Cumulative effect at date of initial application

 Year 2024
Opening balance before adjustment, cumulative effect at date of initial applicationother

Currency in which information is displayed

 Year 2024
Functional or presentation currencyother

Consolidated and separate financial statements

 Year 2024
Consolidatedother

Assets and liabilities classified as held for sale

 Year 2024
Assets and liabilities not classified as held for saleother

Continuing and discontinued operations

 Year 2024
Continuing operationsother

Creation date

 Year 2024
Default financial statements dateother

Departure from requirement of IFRS

 Year 2024
Currently statedother

Retrospective application and retrospective restatement

 Year 2024
Currently statedother

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