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Inventories and Supplies - Summary of Changes in Allowance for Inventory Obsolescence and Write-down (Detail) - PHP (₱) ₱ in Millions | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022
Classes of current inventories [abstract] |  |
Balances at beginning of the year | ₱ 2,218 | ₱ 2,688
Provisions (Note 5) | 89 | 414
Disposals and other adjustments | (59) | (63)
Reversals | (252) | (70)
Cost of sales | (384) | (751)
Balances at end of the year | ₱ 1,612 | ₱ 2,218

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- Definition The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2023-01-01 -Paragraph 36 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2023-en-r&anchor=para_36_f&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 98 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_98_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Disposals and other adjustments of inventory write down. + References No definition available. + Details
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- Definition Inventory write down cost of sales. + References No definition available. + Details
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