XML 23 R9.htm IDEA: XBRL DOCUMENT
v3.25.1

Consolidated statement of cash flows - CAD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Apr. 30, 2025 | Apr. 30, 2024 | Apr. 30, 2025 | Apr. 30, 2024
Cash flows provided by (used in) operating activities |  |  |  |  |
Net income |  | $ 2,007 | $ 1,749 | $ 4,178 | $ 3,477
Adjustments to reconcile net income to cash flows provided by (used in) operating activities: |  |  |  |  |
Provision for credit losses |  | 605 | 514 | 1,178 | 1,099
Amortization and impairment | [1] | 281 | 288 | 567 | 564
Stock options and restricted shares expense |  | 6 | 4 | 8 | 6
Deferred income taxes |  | (68) | (58) | 14 | (19)
Losses (gains) from debt securities measured at FVOCI and amortized cost |  | (9) | (31) | (22) | (46)
Net losses (gains) on disposal of property and equipment |  | 1 |  | (2) |
Other non-cash items, net |  | 280 | 201 | (211) | (489)
Net changes in operating assets and liabilities |  |  |  |  |
Interest-bearing deposits with banks |  | (1,294) | (1,234) | 3,924 | (3,942)
Loans, net of repayments |  | (4,052) | (8,907) | (14,149) | (8,872)
Deposits, net of withdrawals |  | 1,943 | 8,869 | 18,320 | 4,818
Obligations related to securities sold short |  | (685) | 3,311 | (1,549) | 4,783
Accrued interest receivable |  | (108) | (475) | 89 | (538)
Accrued interest payable |  | (292) | 565 | (711) | 762
Derivative assets |  | 71 | (6,787) | (2,059) | 1,803
Derivative liabilities |  | (1,089) | 6,128 | 3,094 | (2,473)
Securities measured at FVTPL |  | 3,512 | (5,832) | (9,741) | (14,109)
Other assets and liabilities measured/designated at FVTPL |  | (190) | (472) | 494 | 2,393
Current income taxes |  | 14 | 1 | (239) | (68)
Cash collateral on securities lent |  | (2,199) | 1,038 | (1,282) | 548
Obligations related to securities sold under repurchase agreements |  | 5,643 | 11,399 | 23,126 | 13,891
Cash collateral on securities borrowed |  | (336) | 6,008 | (1,917) | 896
Securities purchased under resale agreements |  | (5,118) | (13,347) | (7,540) | (5,858)
Other, net |  | 1,991 | 511 | (3,301) | 1,016
Cash flows provided by (used in) operating activities |  | 914 | 3,443 | 12,269 | (358)
Cash flows provided by (used in) financing activities |  |  |  |  |
Issue of subordinated indebtedness |  | 1,250 |  | 1,250 | 1,250
Redemption/repurchase/maturity of subordinated indebtedness |  | (14) |  | (69) |
Issue of preferred shares and limited recourse capital notes, net of issuance cost |  | 598 | 498 | 1,287 | 498
Redemption of preferred shares |  |  | (325) | (300) | (325)
Issue of common shares for cash |  | 8 | 67 | 80 | 124
Purchase of common shares for cancellation |  | (490) |  | (810) |
Net sale (purchase) of treasury shares |  | 3 | (3) | 7 | (5)
Dividends and distributions paid |  | (988) | (606) | (1,990) | (1,204)
Repayment of lease liabilities |  | (78) | (78) | (158) | (128)
Other, net |  | (9) |  | (14) |
Cash flows provided by (used in) financing activities |  | 280 | (447) | (717) | 210
Cash flows provided by (used in) investing activities |  |  |  |  |
Purchase of securities measured/designated at FVOCI and amortized cost |  | (23,425) | (19,056) | (41,391) | (39,567)
Proceeds from sale of securities measured/designated at FVOCI and amortized cost |  | 14,760 | 10,910 | 20,279 | 16,598
Proceeds from maturity of debt securities measured at FVOCI and amortized cost |  | 8,319 | 6,694 | 15,453 | 13,045
Net sale (purchase) of property, equipment and software |  | (246) | (212) | (439) | (421)
Cash flows provided by (used in) investing activities |  | (592) | (1,664) | (6,098) | (10,345)
Effect of exchange rate changes on cash and non-interest-bearing deposits with banks |  | (121) | 57 | (8) | (24)
Net increase (decrease) in cash and non-interest-bearing deposits with banks during the period |  | 481 | 1,389 | 5,446 | (10,517)
Cash and non-interest-bearing deposits with banks at beginning of period |  | 13,530 | 8,910 | 8,565 | 20,816
Cash and non-interest-bearing deposits with banks at end of period | [2] | 14,011 | 10,299 | 14,011 | 10,299
Cash interest paid |  | 8,363 | 8,928 | 17,700 | 18,216
Cash interest received |  | 11,304 | 11,870 | 23,776 | 24,146
Cash dividends received |  | 447 | 428 | 891 | 823
Cash income taxes paid |  | $ 645 | $ 458 | $ 1,475 | $ 931
[1] | Comprises amortization and impairment of buildings, right-of-use assets, furniture, equipment, leasehold improvements, and software and other intangible assets.
[2] | Includes restricted cash of $462 million (April 30, 2024: $522 million) and interest-bearing demand deposits with Bank of Canada.

X
- Definition Adjustments for decrease (increase) in accrued interest receivable. + References No definition available. + Details
Name: | cm_AdjustmentsForDecreaseIncreaseInAccruedInterestReceivable
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in cash collateral on securities borrowed. + References No definition available. + Details
Name: | cm_AdjustmentsForDecreaseIncreaseInCashCollateralOnSecuritiesBorrowed
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in interest bearing deposits with banks. + References No definition available. + Details
Name: | cm_AdjustmentsForDecreaseIncreaseInInterestBearingDepositsWithBanks
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in loans, net of repayments. + References No definition available. + Details
Name: | cm_AdjustmentsForDecreaseIncreaseInLoansNetOfRepayments
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in other assets and liabilities designated at fair value. + References No definition available. + Details
Name: | cm_AdjustmentsForDecreaseIncreaseInOtherAssetsAndLiabilitiesDesignatedAtFairValue
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in securities measured at fair value through profit or loss. + References No definition available. + Details
Name: | cm_AdjustmentsForDecreaseIncreaseInSecuritiesMeasuredAtFairValueThroughProfitOrLoss
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in securities purchased under resale agreements. + References No definition available. + Details
Name: | cm_AdjustmentsForDecreaseIncreaseInSecuritiesPurchasedUnderResaleAgreements
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for increase decrease in accrued interest payable. + References No definition available. + Details
Name: | cm_AdjustmentsForIncreaseDecreaseInAccruedInterestPayable
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Adjustments for increase (decrease) in cash collateral on securities lent. + References No definition available. + Details
Name: | cm_AdjustmentsForIncreaseDecreaseInCashCollateralOnSecuritiesLent
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for increase (decrease) in deposits, net of withdrawals. + References No definition available. + Details
Name: | cm_AdjustmentsForIncreaseDecreaseInDepositsNetOfWithdrawals
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for increase decrease in obligations related to securities sold short. + References No definition available. + Details
Name: | cm_AdjustmentsForIncreaseDecreaseInObligationsRelatedToSecuritiesSoldShort
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for increase decrease in obligations related to securities sold under repurchase agreements. + References No definition available. + Details
Name: | cm_AdjustmentsForIncreaseDecreaseInObligationsRelatedToSecuritiesSoldUnderRepurchaseAgreements
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for net changes in operating assets and liabilities [abstract] + References No definition available. + Details
Name: | cm_AdjustmentsForNetChangesInOperatingAssetsAndLiabilitiesAbstract
Namespace Prefix: | cm_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Gains (losses) from debt securities measured at fair value through other comprehensive income and amortized cost, net + References No definition available. + Details
Name: | cm_GainsLossesFromDebtSecuritiesMeasuredAtFairValueThroughOtherComprehensiveIncomeAndAmortizedCostNet
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Payment for purchase of common shares for cancellation. + References No definition available. + Details
Name: | cm_PaymentForPurchaseOfCommonSharesForCancellation
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Proceeds from issuance of subordinated indebtedness. + References No definition available. + Details
Name: | cm_ProceedsFromIssuanceOfSubordinatedIndebtedness
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Proceeds from issue of preference shares net of issuance cost. + References No definition available. + Details
Name: | cm_ProceedsFromIssueOfPreferenceSharesNetOfIssuanceCost
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Proceeds from maturity of debt securities measured at fair value other comprehensive income and amortized cost + References No definition available. + Details
Name: | cm_ProceedsFromMaturityOfDebtSecuritiesMeasuredAtFairValueOtherComprehensiveIncomeAndAmortizedCost
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Proceeds from (payment for) dispositions (acquisitions) of property, plant and equipment, classified as investing activities. + References No definition available. + Details
Name: | cm_ProceedsFromPaymentForDispositionsAcquisitionsOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Proceeds from sale of securities measured/designated at fair value other comprehensive income and amortized cost + References No definition available. + Details
Name: | cm_ProceedsFromSaleOfSecuritiesMeasuredDesignatedAtFairValueOtherComprehensiveIncomeAndAmortizedCost
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Purchase of proceeds from sale of treasury stock net. + References No definition available. + Details
Name: | cm_PurchaseOfProceedsFromSaleOfTreasuryStockNet
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Purchase of securities measured/designated at fair value other comprehensive income and amortized cost + References No definition available. + Details
Name: | cm_PurchaseOfSecuritiesMeasuredDesignatedAtFairValueOtherComprehensiveIncomeAndAmortizedCost
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Redemption of subordinated indebtedness. + References No definition available. + Details
Name: | cm_RedemptionOfSubordinatedIndebtedness
Namespace Prefix: | cm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in derivative financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial assets; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdjustmentsForDeferredTaxExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss; Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdjustmentsForIncomeTaxExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for increase (decrease) in derivative financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial liabilities; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_AdjustmentsForReconcileProfitLossAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdjustmentsForSharebasedPayments
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B13 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_CashAndCashEquivalents
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity, from continuing and discontinued operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_10&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_50_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_CashFlowsFromUsedInFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents, from continuing and discontinued operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_10&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_50_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_CashFlowsFromUsedInInvestingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities, from continuing and discontinued operations. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_10&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_50_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_CashFlowsFromUsedInOperatingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash outflow for dividends paid to equity holders of the parent, classified as financing activities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DividendsReceivedClassifiedAsOperatingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 28 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_28&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 98 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_98_c&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_GainsLossesOnDisposalsOfPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 14 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_14_f&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseInCashAndCashEquivalents
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash outflow for interest paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_InterestPaidClassifiedAsOperatingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash inflow from interest received, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_InterestReceivedClassifiedAsOperatingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherAdjustmentsForNoncashItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherAdjustmentsToReconcileProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 21 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_21&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow to acquire or redeem entity's shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_PaymentsToAcquireOrRedeemEntitysShares
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ProceedsFromIssueOfOrdinaryShares
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_18_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_24_b&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_113_b&doctype=Standard -URIDate 2024-03-27 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2024-03-27 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration