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The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2022-03-24
-Paragraph 25
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard
-URIDate 2022-03-24

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The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2022-03-24
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_8_e&doctype=Standard
-URIDate 2022-03-24

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The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an unobservable input.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2022-03-24
-Paragraph 93
-Subparagraph h
-Clause ii
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-URIDate 2022-03-24

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The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an unobservable input.

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

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IFRS
-Number 13
-IssueDate 2022-03-24
-Paragraph 93
-Subparagraph h
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_h_ii&doctype=Standard
-URIDate 2022-03-24

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

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The value of significant unobservable input used in the measurement of the fair value of liabilities.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2022-03-24
-Paragraph 93
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_d&doctype=Standard
-URIDate 2022-03-24

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