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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 2025-01-01
-Paragraph 25
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The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2025-01-01
-Paragraph 58
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&anchor=para_58&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
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-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 119
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_119&doctype=Standard
-URIDate 2025-03-27

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 119
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_119&doctype=Standard
-URIDate 2025-03-27

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The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2025-01-01
-Paragraph 47
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&anchor=para_47_b&doctype=Standard
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The amount of liabilities that the entity does not separately disclose in the same statement or note.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_55&doctype=Standard
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Period Type:	instant

The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_78&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 70
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_70&doctype=Standard
-URIDate 2025-03-27

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The amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables]

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph IG31A
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_IG31A&doctype=Implementation%20Guidance
-URIDate 2025-03-27

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-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph B11D
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_B11D&doctype=Appendix&subtype=B
-URIDate 2025-03-27

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Current Liabilities For Puttable Financial Instrument

No definition available.

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Current Liabilities For Puttable Financial Instrument, Undiscounted Cash Flows

No definition available.

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Liabilities, Undiscounted Cash Flows

No definition available.

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Other Current Liabilities1

No definition available.

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Other Current Liabilities, Undiscounted Cash Flows

No definition available.

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Other Liabilities, Undiscounted Cash Flows

No definition available.

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Weighted Average Effective Interest Rate, Lease Liabilities

No definition available.

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Weighted Average Effective Interest Rate, Liabilities For Puttable Financial Instrument

No definition available.