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The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2024-01-01
-Paragraph 25
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard
-URIDate 2024-03-27

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Period Type:	instant

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IFRS
-Number 13
-IssueDate 2024-01-01
-Paragraph 93
-Subparagraph h
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_h_ii&doctype=Standard
-URIDate 2024-03-27

Name:	ifrs-full_IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities
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Data Type:	xbrli:monetaryItemType
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Period Type:	duration

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

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The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities.

Name:	ifrs-full_PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:percentItemType
Balance Type:	na
Period Type:	instant

The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities.

Name:	ifrs-full_PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities
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The increase (decrease) in equity as a result of a decrease in a designated risk component that was reasonably possible at the end of the reporting period. Excludes defined benefit plan obligations.

No definition available.

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Data Type:	xbrli:monetaryItemType
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Period Type:	instant

The increase (decrease) in equity as an result of a increase in a designated risk component that was reasonably possible at the end of the reporting period. Excludes defined benefit plan obligations.

No definition available.