XML 127 R6.htm IDEA: XBRL DOCUMENT
v3.22.2

Consolidated statement of changes in equity - GBP (£) £ in Millions | Total | Adjustment to 2021 closing equity in respect of hyperinflation in Turkey | Adjusted balance at 30 June 2021 | Equity attributable to parent company shareholder | Equity attributable to parent company shareholder Adjustment to 2021 closing equity in respect of hyperinflation in Turkey | Equity attributable to parent company shareholder Adjusted balance at 30 June 2021 | Share capital | Share capital Adjusted balance at 30 June 2021 | Share premium | Share premium Adjusted balance at 30 June 2021 | Capital redemption reserve | Capital redemption reserve Adjusted balance at 30 June 2021 | Hedging and exchange reserve | Hedging and exchange reserve Adjusted balance at 30 June 2021 | Total | Total Adjustment to 2021 closing equity in respect of hyperinflation in Turkey | Total Adjusted balance at 30 June 2021 | Own shares | Own shares Adjusted balance at 30 June 2021 | Other retained earnings | Other retained earnings Adjustment to 2021 closing equity in respect of hyperinflation in Turkey | Other retained earnings Adjusted balance at 30 June 2021 | Non-controlling interests | Non-controlling interests Adjusted balance at 30 June 2021
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Beginning balance at Jun. 30, 2019 | £ 10,156 |  |  | £ 8,361 |  |  | £ 753 |  | £ 1,350 |  | £ 3,190 |  | £ (818) |  | £ 3,886 |  |  | £ (2,026) |  | £ 5,912 |  |  | £ 1,795 |
Profit for the year | 1,454 |  |  | 1,409 |  |  |  |  |  |  |  |  |  |  | 1,409 |  |  |  |  | 1,409 |  |  | 45 |
Other comprehensive (loss)/income | (164) |  |  | (127) |  |  |  |  |  |  |  |  | (116) |  | (11) |  |  |  |  | (11) |  |  | (37) |
Total comprehensive income for the year | 1,290 |  |  | 1,282 |  |  |  |  |  |  |  |  | (116) |  | 1,398 |  |  |  |  | 1,398 |  |  | 8 |
Employee share schemes | 54 |  |  | 54 |  |  |  |  |  |  |  |  |  |  | 54 |  |  | 90 |  | (36) |  |  |  |
Share-based incentive plans | 2 |  |  | 2 |  |  |  |  |  |  |  |  |  |  | 2 |  |  |  |  | 2 |  |  |  |
Share-based incentive plans in respect of associates | 4 |  |  | 4 |  |  |  |  |  |  |  |  |  |  | 4 |  |  |  |  | 4 |  |  |  |
Tax on share-based incentive plans | 1 |  |  | 1 |  |  |  |  |  |  |  |  |  |  | 1 |  |  |  |  | 1 |  |  |  |
Share based payments and purchase of treasury shares in respect of subsidiaries | (1) |  |  | (1) |  |  |  |  |  |  |  |  |  |  | (1) |  |  |  |  | (1) |  |  |  |
Shares issued | 1 |  |  | 1 |  |  |  |  | 1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Transfers | 0 |  |  |  |  |  |  |  |  |  |  |  | 5 |  | (5) |  |  |  |  | (5) |  |  |  |
Purchase of non-controlling interests | (62) |  |  | (39) |  |  |  |  |  |  |  |  |  |  | (39) |  |  |  |  | (39) |  |  | (23) |
Non-controlling interest in respect of new subsidiary | 5 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5 |
Change in fair value of put option | 9 |  |  | 9 |  |  |  |  |  |  |  |  |  |  | 9 |  |  |  |  | 9 |  |  |  |
Share buyback programme | (1,256) |  |  | (1,256) |  |  | (11) |  |  |  | 11 |  |  |  | (1,256) |  |  |  |  | (1,256) |  |  |  |
Dividend declared for the year | (1,763) |  |  | (1,646) |  |  |  |  |  |  |  |  |  |  | (1,646) |  |  |  |  | (1,646) |  |  | (117) |
Ending balance at Jun. 30, 2020 | 8,440 |  |  | 6,772 |  |  | 742 |  | 1,351 |  | 3,201 |  | (929) |  | 2,407 |  |  | (1,936) |  | 4,343 |  |  | 1,668 |
Profit for the year | 2,799 |  |  | 2,660 |  |  |  |  |  |  |  |  |  |  | 2,660 |  |  |  |  | 2,660 |  |  | 139 |
Other comprehensive (loss)/income | (865) |  |  | (691) |  |  |  |  |  |  |  |  | (652) |  | (39) |  |  |  |  | (39) |  |  | (174) |
Total comprehensive income for the year | 1,934 |  |  | 1,969 |  |  |  |  |  |  |  |  | (652) |  | 2,621 |  |  |  |  | 2,621 |  |  | (35) |
Employee share schemes | 49 |  |  | 49 |  |  |  |  |  |  |  |  |  |  | 49 |  |  | 59 |  | (10) |  |  |  |
Share-based incentive plans | 49 |  |  | 49 |  |  |  |  |  |  |  |  |  |  | 49 |  |  |  |  | 49 |  |  |  |
Share-based incentive plans in respect of associates | 3 |  |  | 3 |  |  |  |  |  |  |  |  |  |  | 3 |  |  |  |  | 3 |  |  |  |
Tax on share-based incentive plans | 9 |  |  | 9 |  |  |  |  |  |  |  |  |  |  | 9 |  |  |  |  | 9 |  |  |  |
Purchase of non-controlling interests | (42) |  |  | (15) |  |  |  |  |  |  |  |  |  |  | (15) |  |  |  |  | (15) |  |  | (27) |
Associates' transactions with non-controlling interests | (91) |  |  | (91) |  |  |  |  |  |  |  |  |  |  | (91) |  |  |  |  | (91) |  |  |  |
Change in fair value of put option | (2) |  |  | (2) |  |  |  |  |  |  |  |  |  |  | (2) |  |  |  |  | (2) |  |  |  |
Share buyback programme | (200) |  |  | (200) |  |  | (1) |  |  |  | 1 |  |  |  | (200) |  |  |  |  | (200) |  |  |  |
Dividend declared for the year | (1,718) |  |  | (1,646) |  |  |  |  |  |  |  |  |  |  | (1,646) |  |  |  |  | (1,646) |  |  | (72) |
Ending balance at Jun. 30, 2021 | 8,431 | £ 251 | £ 8,682 | 6,897 | £ 251 | £ 7,148 | 741 | £ 741 | 1,351 | £ 1,351 | 3,202 | £ 3,202 | (1,581) | £ (1,581) | 3,184 | £ 251 | £ 3,435 | (1,877) | £ (1,877) | 5,061 | £ 251 | £ 5,312 | 1,534 | £ 1,534
Profit for the year | 3,338 |  |  | 3,249 |  |  |  |  |  |  |  |  |  |  | 3,249 |  |  |  |  | 3,249 |  |  | 89 |
Other comprehensive (loss)/income | 1,482 |  |  | 1,312 |  |  |  |  |  |  |  |  | 535 |  | 777 |  |  |  |  | 777 |  |  | 170 |
Total comprehensive income for the year | 4,820 |  |  | 4,561 |  |  |  |  |  |  |  |  | 535 |  | 4,026 |  |  |  |  | 4,026 |  |  | 259 |
Employee share schemes | 89 |  |  | 89 |  |  |  |  |  |  |  |  |  |  | 89 |  |  | 39 |  | 50 |  |  |  |
Share-based incentive plans | 59 |  |  | 59 |  |  |  |  |  |  |  |  |  |  | 59 |  |  |  |  | 59 |  |  |  |
Share-based incentive plans in respect of associates | 4 |  |  | 4 |  |  |  |  |  |  |  |  |  |  | 4 |  |  |  |  | 4 |  |  |  |
Tax on share-based incentive plans | 9 |  |  | 9 |  |  |  |  |  |  |  |  |  |  | 9 |  |  |  |  | 9 |  |  |  |
Share based payments and purchase of treasury shares in respect of subsidiaries | (17) |  |  | (11) |  |  |  |  |  |  |  |  |  |  | (11) |  |  |  |  | (11) |  |  | (6) |
Unclaimed dividend | 4 |  |  | 3 |  |  |  |  |  |  |  |  |  |  | 3 |  |  |  |  | 3 |  |  | 1 |
Change in fair value of put option | (34) |  |  | (34) |  |  |  |  |  |  |  |  |  |  | (34) |  |  |  |  | (34) |  |  |  |
Share buyback programme | (2,310) |  |  | (2,310) |  |  | (18) |  |  |  | 18 |  |  |  | (2,310) |  |  |  |  | (2,310) |  |  |  |
Dividend declared for the year | (1,792) |  |  | (1,720) |  |  |  |  |  |  |  |  |  |  | (1,720) |  |  |  |  | (1,720) |  |  | (72) |
Ending balance at Jun. 30, 2022 | £ 9,514 |  |  | £ 7,798 |  |  | £ 723 |  | £ 1,351 |  | £ 3,220 |  | £ (1,046) |  | £ 3,550 |  |  | £ (1,838) |  | £ 5,388 |  |  | £ 1,716 |

X
- Definition Increase/decrease through associates' transactions with non-controlling interests, equity + References No definition available. + Details
Name: | deo_IncreaseDecreaseThroughAssociatesTransactionsWithNonControllingInterestsEquity
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) of entity's equity resulting from the change of fair value of put options. + References No definition available. + Details
Name: | deo_IncreaseDecreaseThroughChangeInFairValueOfPutOptionEquity
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase (Decrease) Through Non Controlling Interest In Respect Of New Subsidiary, Equity + References No definition available. + Details
Name: | deo_IncreaseDecreaseThroughNonControllingInterestInRespectOfNewSubsidiaryEquity
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from share-based payment transactions in respect of the associates. + References No definition available. + Details
Name: | deo_IncreaseDecreaseThroughShareBasedPaymentTransactionsIncentivePlansInRespectOfAssociatesEquity
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase (Decrease) Through Share-Based Payment Transactions, Incentive Plans Other Than Associates, Equity + References No definition available. + Details
Name: | deo_IncreaseDecreaseThroughShareBasedPaymentTransactionsIncentivePlansOtherThanAssociatesEquity
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase (Decrease) Through Share Based Payments And Purchase Of Treasury Shares - Subsidiaries + References No definition available. + Details
Name: | deo_IncreaseDecreaseThroughShareBasedPaymentsAndPurchaseOfTreasurySharesSubsidiaries
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase (Decrease) Through Transfers, Equity + References No definition available. + Details
Name: | deo_IncreaseDecreaseThroughTransfersEquity
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase (Decrease) Through Unclaimed Dividends, Equity + References No definition available. + Details
Name: | deo_IncreaseDecreaseThroughUnclaimedDividendsEquity
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2021-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2021-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2021-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2021-en-r&anchor=para_24_b&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B12 -Subparagraph b -Clause ix -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B12_b_ix&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 106 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_a&doctype=Standard -URIDate 2021-03-24 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 81A -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_81A_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_ComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_d&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of dividends recognised as distributions to owners. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 107 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_107&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DividendsPaid
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2021-01-01 -Paragraph 24 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2021-en-r&anchor=para_24_a&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2021-01-01 -Paragraph 32 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2021-en-r&anchor=para_32_a_i&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2021-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_a&doctype=Standard -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2021-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_b&doctype=Standard -URIDate 2021-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2021-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_e&doctype=Standard -URIDate 2021-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_55&doctype=Standard -URIDate 2021-03-24 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_e&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_Equity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 106 -Subparagraph d -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_d_iii&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_d&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase in equity through the issue of equity instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 106 -Subparagraph d -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_d_iii&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_IssueOfEquity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 106 -Subparagraph d -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_d_ii&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B12 -Subparagraph b -Clause viii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B12_b_viii&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 81A -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_81A_b&doctype=Standard -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 91 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_91_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_OtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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 2021-01-01 -Paragraph 18 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_18_b&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2021-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2021-en-r&anchor=para_24_b&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2021-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2021-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_b&doctype=Standard -URIDate 2021-03-24 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2021-01-01 -Paragraph 39L -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&anchor=para_39L_e&doctype=Standard -URIDate 2021-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23&doctype=Standard -URIDate 2021-03-24 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2023-01-01 -Name IFRS -Number 17 -IssueDate 2021-01-01 -Paragraph 113 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2021-en-r&anchor=para_113_b&doctype=Standard -URIDate 2021-03-24 Reference 8: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2021-03-24 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 81A -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_ProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_d&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_ReductionOfIssuedCapital
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration