IFRS 13 - Fair Value Measurement

# Reference Concept Name
1 IFRS 13 IE60 ifrs-full:DerivativesMember
2 IFRS 13 B6 ifrs-full:RangeAxis
3 IFRS 13 B6 ifrs-full:WeightedAverageMember
4 IFRS 13 B6 ifrs-full:BottomOfRangeMember
5 IFRS 13 B6 ifrs-full:RangesMember
6 IFRS 13 IE63 ifrs-full:WeightedAverageCostOfCapitalSignificantUnobservableInputsAssets
7 IFRS 13 IE63 ifrs-full:WeightedAverageCostOfCapitalSignificantUnobservableInputsEntitysOwnEquityInstruments
8 IFRS 13 IE63 ifrs-full:WeightedAverageCostOfCapitalSignificantUnobservableInputsLiabilities
9 IFRS 13 IE63 ifrs-full:RevenueMultipleSignificantUnobservableInputsLiabilities
10 IFRS 13 IE63 ifrs-full:BottomOfRangeMember
11 IFRS 13 IE63 ifrs-full:TopOfRangeMember
12 IFRS 13 IE60 ifrs-full:HedgeFundInvestmentsMember
13 IFRS 13 IE60 ifrs-full:InvestmentPropertyMember
14 IFRS 13 IE60 ifrs-full:NoncurrentAssetsHeldForSaleMember
15 IFRS 13 IE60 ifrs-full:OtherEquitySecuritiesMember
16 IFRS 13 IE60 ifrs-full:TradingEquitySecuritiesMember
17 IFRS 13 IE60 ifrs-full:DebtSecuritiesMember
18 ifrs-full:DisclosureOfFairValueMeasurementExplanatory
19 IFRS 13 IE63 ifrs-full:WeightedAverageMember
20 IFRS 13 IE63 ifrs-full:MarketComparableCompaniesMember
21 IFRS 13 IE63 ifrs-full:ConsensusPricingMember
22 IFRS 13 B7 ifrs-full:MatrixPricingMember
23 IFRS 13 IE63 ifrs-full:ConstantPrepaymentRateSignificantUnobservableInputsAssets
24 IFRS 13 IE63 ifrs-full:ConstantPrepaymentRateSignificantUnobservableInputsEntitysOwnEquityInstruments
25 IFRS 13 IE63 ifrs-full:ConstantPrepaymentRateSignificantUnobservableInputsLiabilities
26 IFRS 13 IE63 ifrs-full:DiscountedCashFlowMember
27 IFRS 13 B5 ifrs-full:MarketComparableCompaniesMember
28 IFRS 13 B6 ifrs-full:TopOfRangeMember
29 IFRS 13 B5 ifrs-full:MarketComparablePricesMember
30 IFRS 13 IE63 ifrs-full:RevenueMultipleSignificantUnobservableInputsEntitysOwnEquityInstruments
31 IFRS 13 IE63 ifrs-full:MarketComparablePricesMember
32 IFRS 13 IE63 ifrs-full:OptionPricingModelMember
33 IFRS 13 IE63 ifrs-full:ProbabilityOfDefaultSignificantUnobservableInputsAssets
34 IFRS 13 IE63 ifrs-full:ProbabilityOfDefaultSignificantUnobservableInputsEntitysOwnEquityInstruments
35 IFRS 13 IE63 ifrs-full:ProbabilityOfDefaultSignificantUnobservableInputsLiabilities
36 IFRS 13 IE63 ifrs-full:RangeAxis
37 IFRS 13 IE63 ifrs-full:RangesMember
38 IFRS 13 IE63 ifrs-full:RevenueMultipleSignificantUnobservableInputsAssets
39 IFRS 13 B5 ifrs-full:ConsensusPricingMember
40 IFRS 13 B36 a ifrs-full:InterestRateSignificantUnobservableInputsAssets
41 IFRS 13 IE64 a ifrs-full:DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue
42 IFRS 13 IE64 a ifrs-full:DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue
43 IFRS 13 B36 a ifrs-full:InterestRateSignificantUnobservableInputsEntitysOwnEquityInstruments
44 IFRS 13 B36 a ifrs-full:InterestRateSignificantUnobservableInputsLiabilities
45 IFRS 13 B11 a ifrs-full:DiscountedCashFlowMember
46 IFRS 13 IE64 a ifrs-full:DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue
47 IFRS 13 IE65 a i ifrs-full:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets
48 IFRS 13 IE65 a i ifrs-full:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities
49 IFRS 13 IE65 a i ifrs-full:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments
50 IFRS 13 IE65 a ii ifrs-full:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets
51 IFRS 13 IE65 a ii ifrs-full:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities
52 IFRS 13 IE65 a ii ifrs-full:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments
53 IFRS 13 IE65 a iii ifrs-full:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets
54 IFRS 13 IE65 a iii ifrs-full:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities
55 IFRS 13 IE65 a iii ifrs-full:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments
56 IFRS 13 IE65 b ifrs-full:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets
57 IFRS 13 B36 b ifrs-full:HistoricalVolatilityForSharesSignificantUnobservableInputsEntitysOwnEquityInstruments
58 IFRS 13 B36 b ifrs-full:HistoricalVolatilityForSharesSignificantUnobservableInputsLiabilities
59 IFRS 13 B36 b ifrs-full:HistoricalVolatilityForSharesSignificantUnobservableInputsAssets
60 IFRS 13 IE65 b ifrs-full:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments
61 IFRS 13 IE65 b ifrs-full:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities
62 IFRS 13 IE64 b ifrs-full:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments
63 IFRS 13 B11 b ifrs-full:OptionPricingModelMember
64 IFRS 13 IE64 b ifrs-full:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets
65 IFRS 13 IE64 b ifrs-full:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities
66 IFRS 13 B36 c ifrs-full:AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsLiabilities
67 IFRS 13 IE65 c ifrs-full:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets
68 IFRS 13 B11 c ifrs-full:MultiperiodExcessEarningsMethodMember
69 IFRS 13 IE65 c ifrs-full:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities
70 IFRS 13 IE65 c ifrs-full:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments
71 IFRS 13 B36 c ifrs-full:AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsAssets
72 IFRS 13 B36 c ifrs-full:AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsEntitysOwnEquityInstruments
73 IFRS 13 B36 d ifrs-full:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableInputsEntitysOwnEquityInstruments
74 IFRS 13 IE65 d ifrs-full:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Liabilities
75 IFRS 13 IE65 d ifrs-full:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstruments
76 IFRS 13 B36 d ifrs-full:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableInputsAssets
77 IFRS 13 B36 d ifrs-full:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableInputsLiabilities
78 IFRS 13 IE65 d ifrs-full:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets
79 IFRS 13 IE65 e ifrs-full:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities
80 IFRS 13 B36 e ifrs-full:FinancialForecastOfCashFlowsForCashgeneratingUnitSignificantUnobservableInputsEntitysOwnEquityInstruments
81 IFRS 13 IE65 e ifrs-full:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets
82 IFRS 13 B36 e ifrs-full:FinancialForecastOfCashFlowsForCashgeneratingUnitSignificantUnobservableInputsLiabilities
83 IFRS 13 B36 e ifrs-full:FinancialForecastOfProfitOrLossForCashgeneratingUnitSignificantUnobservableInputsAssets
84 IFRS 13 B36 e ifrs-full:FinancialForecastOfProfitOrLossForCashgeneratingUnitSignificantUnobservableInputsEntitysOwnEquityInstruments
85 IFRS 13 B36 e ifrs-full:FinancialForecastOfProfitOrLossForCashgeneratingUnitSignificantUnobservableInputsLiabilities
86 IFRS 13 B36 e ifrs-full:FinancialForecastOfCashFlowsForCashgeneratingUnitSignificantUnobservableInputsAssets
87 IFRS 13 IE65 e ifrs-full:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments
88 IFRS 13 62 ifrs-full:CostApproachMember
89 IFRS 13 62 ifrs-full:MarketApproachMember
90 IFRS 13 62 ifrs-full:IncomeApproachMember
91 IFRS 13 92 ifrs-full:DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue
92 IFRS 13 92 ifrs-full:DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue
93 IFRS 13 92 ifrs-full:DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue
94 IFRS 13 92 ifrs-full:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets
95 IFRS 13 92 ifrs-full:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities
96 IFRS 13 92 ifrs-full:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments
97 IFRS 13 93 ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis
98 IFRS 13 93 ifrs-full:DisclosureOfFairValueMeasurementOfEquityExplanatory
99 IFRS 13 93 ifrs-full:ClassesOfAssetsMember
100 IFRS 13 93 ifrs-full:ClassesOfLiabilitiesAxis
101 IFRS 13 93 ifrs-full:DisclosureOfFairValueMeasurementOfAssetsTable
102 IFRS 13 93 ifrs-full:DisclosureOfFairValueMeasurementOfEquityTable
103 IFRS 13 93 ifrs-full:DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory
104 IFRS 13 93 ifrs-full:DisclosureOfFairValueMeasurementOfLiabilitiesTable
105 IFRS 13 93 ifrs-full:EntitysOwnEquityInstrumentsMember
106 IFRS 13 93 ifrs-full:LiabilitiesMember
107 IFRS 13 93 ifrs-full:ClassesOfAssetsAxis
108 IFRS 13 93 ifrs-full:DisclosureOfFairValueMeasurementOfAssetsExplanatory
109 IFRS 13 93 a ifrs-full:Equity
110 IFRS 13 93 a ifrs-full:AggregatedMeasurementMember
111 IFRS 13 93 a ifrs-full:RecurringFairValueMeasurementMember
112 IFRS 13 93 a ifrs-full:NonrecurringFairValueMeasurementMember
113 IFRS 13 93 a ifrs-full:MeasurementAxis
114 IFRS 13 93 a ifrs-full:Liabilities
115 IFRS 13 93 a ifrs-full:DescriptionOfReasonsForFairValueMeasurementLiabilities
116 IFRS 13 93 a ifrs-full:AtFairValueMember
117 IFRS 13 93 a ifrs-full:Assets
118 IFRS 13 93 a ifrs-full:DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments
119 IFRS 13 93 a ifrs-full:DescriptionOfReasonsForFairValueMeasurementAssets
120 IFRS 13 93 b ifrs-full:Level3OfFairValueHierarchyMember
121 IFRS 13 93 b ifrs-full:AllLevelsOfFairValueHierarchyMember
122 IFRS 13 93 b ifrs-full:LevelsOfFairValueHierarchyAxis
123 IFRS 13 93 b ifrs-full:Assets
124 IFRS 13 93 b ifrs-full:Equity
125 IFRS 13 93 b ifrs-full:Level2OfFairValueHierarchyMember
126 IFRS 13 93 b ifrs-full:Liabilities
127 IFRS 13 93 b ifrs-full:Level1OfFairValueHierarchyMember
128 IFRS 13 93 c ifrs-full:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets
129 IFRS 13 93 c ifrs-full:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets
130 IFRS 13 93 c ifrs-full:TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities
131 IFRS 13 93 c ifrs-full:TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments
132 IFRS 13 93 c ifrs-full:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities
133 IFRS 13 93 c ifrs-full:TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets
134 IFRS 13 93 c ifrs-full:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments
135 IFRS 13 93 c ifrs-full:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities
136 IFRS 13 93 c ifrs-full:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities
137 IFRS 13 93 c ifrs-full:TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments
138 IFRS 13 93 c ifrs-full:TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities
139 IFRS 13 93 c ifrs-full:TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets
140 IFRS 13 93 c ifrs-full:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments
141 IFRS 13 93 c ifrs-full:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets
142 IFRS 13 93 c ifrs-full:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments
143 IFRS 13 93 d ifrs-full:ValuationTechniquesMember
144 IFRS 13 93 d ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable
145 IFRS 13 93 d ifrs-full:DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments
146 IFRS 13 93 d ifrs-full:ValuationTechniquesUsedInFairValueMeasurementAxis
147 IFRS 13 93 d ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable
148 IFRS 13 93 d ifrs-full:DescriptionOfInputsUsedInFairValueMeasurementAssets
149 IFRS 13 93 d ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory
150 IFRS 13 93 d ifrs-full:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets
151 IFRS 13 93 d ifrs-full:DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities
152 IFRS 13 93 d ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable
153 IFRS 13 93 d ifrs-full:RevenueMultipleSignificantUnobservableInputsAssets
154 IFRS 13 93 d ifrs-full:WeightedAverageCostOfCapitalSignificantUnobservableInputsAssets
155 IFRS 13 93 d ifrs-full:ProbabilityOfDefaultSignificantUnobservableInputsLiabilities
156 IFRS 13 93 d ifrs-full:RevenueMultipleSignificantUnobservableInputsLiabilities
157 IFRS 13 93 d ifrs-full:ProbabilityOfDefaultSignificantUnobservableInputsEntitysOwnEquityInstruments
158 IFRS 13 93 d ifrs-full:WeightedAverageCostOfCapitalSignificantUnobservableInputsLiabilities
159 IFRS 13 93 d ifrs-full:ConstantPrepaymentRateSignificantUnobservableInputsLiabilities
160 IFRS 13 93 d ifrs-full:WeightedAverageCostOfCapitalSignificantUnobservableInputsEntitysOwnEquityInstruments
161 IFRS 13 93 d ifrs-full:ConstantPrepaymentRateSignificantUnobservableInputsAssets
162 IFRS 13 93 d ifrs-full:DescriptionOfInputsUsedInFairValueMeasurementLiabilities
163 IFRS 13 93 d ifrs-full:RevenueMultipleSignificantUnobservableInputsEntitysOwnEquityInstruments
164 IFRS 13 93 d ifrs-full:DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets
165 IFRS 13 93 d ifrs-full:ConstantPrepaymentRateSignificantUnobservableInputsEntitysOwnEquityInstruments
166 IFRS 13 93 d ifrs-full:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments
167 IFRS 13 93 d ifrs-full:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities
168 IFRS 13 93 d ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory
169 IFRS 13 93 d ifrs-full:DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments
170 IFRS 13 93 d ifrs-full:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets
171 IFRS 13 93 d ifrs-full:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments
172 IFRS 13 93 d ifrs-full:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities
173 IFRS 13 93 d ifrs-full:ProbabilityOfDefaultSignificantUnobservableInputsAssets
174 IFRS 13 93 d ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory
175 IFRS 13 93 e ifrs-full:Assets
176 IFRS 13 93 e ifrs-full:IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments
177 IFRS 13 93 e ifrs-full:IncreaseDecreaseInFairValueMeasurementAssets
178 IFRS 13 93 e ifrs-full:Equity
179 IFRS 13 93 e ifrs-full:Liabilities
180 IFRS 13 93 e ifrs-full:IncreaseDecreaseInFairValueMeasurementLiabilities
181 IFRS 13 93 e i ifrs-full:GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets
182 IFRS 13 93 e i ifrs-full:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities
183 IFRS 13 93 e i ifrs-full:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets
184 IFRS 13 93 e i ifrs-full:GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities
185 IFRS 13 93 e i ifrs-full:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments
186 IFRS 13 93 e i ifrs-full:GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments
187 IFRS 13 93 e ii ifrs-full:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities
188 IFRS 13 93 e ii ifrs-full:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets
189 IFRS 13 93 e ii ifrs-full:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments
190 IFRS 13 93 e ii ifrs-full:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities
191 IFRS 13 93 e ii ifrs-full:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets
192 IFRS 13 93 e ii ifrs-full:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments
193 IFRS 13 93 e iii ifrs-full:IssuesFairValueMeasurementLiabilities
194 IFRS 13 93 e iii ifrs-full:IssuesFairValueMeasurementEntitysOwnEquityInstruments
195 IFRS 13 93 e iii ifrs-full:PurchasesFairValueMeasurementAssets
196 IFRS 13 93 e iii ifrs-full:PurchasesFairValueMeasurementEntitysOwnEquityInstruments
197 IFRS 13 93 e iii ifrs-full:PurchasesFairValueMeasurementLiabilities
198 IFRS 13 93 e iii ifrs-full:SalesFairValueMeasurementEntitysOwnEquityInstruments
199 IFRS 13 93 e iii ifrs-full:SalesFairValueMeasurementLiabilities
200 IFRS 13 93 e iii ifrs-full:SettlementsFairValueMeasurementAssets
201 IFRS 13 93 e iii ifrs-full:SettlementsFairValueMeasurementEntitysOwnEquityInstruments
202 IFRS 13 93 e iii ifrs-full:SettlementsFairValueMeasurementLiabilities
203 IFRS 13 93 e iii ifrs-full:IssuesFairValueMeasurementAssets
204 IFRS 13 93 e iii ifrs-full:SalesFairValueMeasurementAssets
205 IFRS 13 93 e iv ifrs-full:TransfersOutOfLevel3OfFairValueHierarchyLiabilities
206 IFRS 13 93 e iv ifrs-full:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets
207 IFRS 13 93 e iv ifrs-full:TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
208 IFRS 13 93 e iv ifrs-full:TransfersIntoLevel3OfFairValueHierarchyAssets
209 IFRS 13 93 e iv ifrs-full:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets
210 IFRS 13 93 e iv ifrs-full:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities
211 IFRS 13 93 e iv ifrs-full:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments
212 IFRS 13 93 e iv ifrs-full:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities
213 IFRS 13 93 e iv ifrs-full:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets
214 IFRS 13 93 e iv ifrs-full:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
215 IFRS 13 93 e iv ifrs-full:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities
216 IFRS 13 93 e iv ifrs-full:TransfersOutOfLevel3OfFairValueHierarchyAssets
217 IFRS 13 93 e iv ifrs-full:TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
218 IFRS 13 93 e iv ifrs-full:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
219 IFRS 13 93 e iv ifrs-full:TransfersIntoLevel3OfFairValueHierarchyLiabilities
220 IFRS 13 93 f ifrs-full:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement
221 IFRS 13 93 f ifrs-full:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement
222 IFRS 13 93 f ifrs-full:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement
223 IFRS 13 93 f ifrs-full:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurement
224 IFRS 13 93 f ifrs-full:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement
225 IFRS 13 93 f ifrs-full:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement
226 IFRS 13 93 g ifrs-full:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets
227 IFRS 13 93 g ifrs-full:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments
228 IFRS 13 93 g ifrs-full:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Liabilities
229 IFRS 13 93 g ifrs-full:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments
230 IFRS 13 93 g ifrs-full:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities
231 IFRS 13 93 g ifrs-full:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets
232 IFRS 13 93 g ifrs-full:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments
233 IFRS 13 93 g ifrs-full:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities
234 IFRS 13 93 g ifrs-full:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets
235 IFRS 13 93 g ifrs-full:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments
236 IFRS 13 93 g ifrs-full:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities
237 IFRS 13 93 g ifrs-full:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets
238 IFRS 13 93 g ifrs-full:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets
239 IFRS 13 93 g ifrs-full:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities
240 IFRS 13 93 g ifrs-full:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities
241 IFRS 13 93 g ifrs-full:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstruments
242 IFRS 13 93 g ifrs-full:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities
243 IFRS 13 93 g ifrs-full:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets
244 IFRS 13 93 g ifrs-full:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets
245 IFRS 13 93 g ifrs-full:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments
246 IFRS 13 93 g ifrs-full:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments
247 IFRS 13 93 g ifrs-full:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities
248 IFRS 13 93 g ifrs-full:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets
249 IFRS 13 93 g ifrs-full:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments
250 IFRS 13 93 h i ifrs-full:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments
251 IFRS 13 93 h i ifrs-full:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities
252 IFRS 13 93 h i ifrs-full:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets
253 IFRS 13 93 h i ifrs-full:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets
254 IFRS 13 93 h i ifrs-full:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities
255 IFRS 13 93 h i ifrs-full:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments
256 IFRS 13 93 h ii ifrs-full:DecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments
257 IFRS 13 93 h ii ifrs-full:IncreaseDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments
258 IFRS 13 93 h ii ifrs-full:IncreaseDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities
259 IFRS 13 93 h ii ifrs-full:IncreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets
260 IFRS 13 93 h ii ifrs-full:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities
261 IFRS 13 93 h ii ifrs-full:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments
262 IFRS 13 93 h ii ifrs-full:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets
263 IFRS 13 93 h ii ifrs-full:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities
264 IFRS 13 93 h ii ifrs-full:IncreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments
265 IFRS 13 93 h ii ifrs-full:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets
266 IFRS 13 93 h ii ifrs-full:IncreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities
267 IFRS 13 93 h ii ifrs-full:IncreaseDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets
268 IFRS 13 93 h ii ifrs-full:DecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets
269 IFRS 13 93 h ii ifrs-full:DecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities
270 IFRS 13 93 h ii ifrs-full:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments
271 IFRS 13 93 i ifrs-full:DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse
272 IFRS 13 93 i ifrs-full:DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse
273 IFRS 13 94 ifrs-full:DebtSecuritiesMember
274 IFRS 13 94 ifrs-full:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory
275 IFRS 13 94 ifrs-full:DerivativesMember
276 IFRS 13 94 ifrs-full:InvestmentPropertyMember
277 IFRS 13 94 ifrs-full:NoncurrentAssetsHeldForSaleMember
278 IFRS 13 94 ifrs-full:TradingEquitySecuritiesMember
279 IFRS 13 94 ifrs-full:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory
280 IFRS 13 94 ifrs-full:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory
281 IFRS 13 94 ifrs-full:HedgeFundInvestmentsMember
282 IFRS 13 94 ifrs-full:OtherEquitySecuritiesMember
283 IFRS 13 95 ifrs-full:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets
284 IFRS 13 95 ifrs-full:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities
285 IFRS 13 95 ifrs-full:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments
286 IFRS 13 96 ifrs-full:DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities
287 IFRS 13 96 ifrs-full:DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets
288 IFRS 13 97 ifrs-full:NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember
289 IFRS 13 98 ifrs-full:DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement
290 IFRS 13 98 ifrs-full:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory
291 IFRS 13 98 ifrs-full:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable
292 IFRS 13 98 ifrs-full:LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis
293 IFRS 13 98 ifrs-full:DescriptionOfExistenceOfThirdpartyCreditEnhancement
294 IFRS 13 98 ifrs-full:LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMember