[835110] Notes - Income taxes

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1 [835110] Notes - Income taxes Network

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 http://xbrl.ifrs.org/role/ifrs/ias_12_2021-03-24_role-835110
2 Disclosure of income tax [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfIncomeTaxExplanatory
3 Major components of tax expense (income) [abstract] Abstract ifrs-full:MajorComponentsOfTaxExpenseIncomeAbstract
4 Current tax expense (income) and adjustments for current tax of prior periods [abstract] Abstract ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract
5 Current tax expense (income) Concept (Monetary) For Period Debit ifrs-full:CurrentTaxExpenseIncome
6 Adjustments for current tax of prior periods Concept (Monetary) For Period Debit ifrs-full:AdjustmentsForCurrentTaxOfPriorPeriod
7 Total current tax expense (income) and adjustments for current tax of prior periods Concept (Monetary) For Period Debit ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods
8 Deferred tax expense (income) relating to origination and reversal of temporary differences Concept (Monetary) For Period Debit ifrs-full:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
9 Deferred tax expense (income) relating to tax rate changes or imposition of new taxes Concept (Monetary) For Period Debit ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
10 Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense Concept (Monetary) For Period Credit ifrs-full:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense
11 Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense Concept (Monetary) For Period Credit ifrs-full:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
12 Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset Concept (Monetary) For Period Debit ifrs-full:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
13 Tax expense (income) relating to changes in accounting policies and errors included in profit or loss Concept (Monetary) For Period Debit ifrs-full:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
14 Adjustments for deferred tax of prior periods Concept (Monetary) For Period Debit ifrs-full:AdjustmentsForDeferredTaxOfPriorPeriods
15 Other components of deferred tax expense (income) Concept (Monetary) For Period Debit ifrs-full:OtherComponentsOfDeferredTaxExpenseIncome
16 Total tax expense (income) Concept (Monetary) For Period Debit ifrs-full:IncomeTaxExpenseContinuingOperations
17 Current and deferred tax relating to items charged or credited directly to equity [abstract] Abstract ifrs-full:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract
18 Current tax relating to items credited (charged) directly to equity Concept (Monetary) For Period Debit ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
19 Deferred tax relating to items credited (charged) directly to equity Concept (Monetary) For Period ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
20 Aggregate current and deferred tax relating to items credited (charged) directly to equity Concept (Monetary) For Period Debit ifrs-full:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
21 Income tax relating to components of other comprehensive income [abstract] Abstract ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract
22 Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
23 Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome
24 Income tax relating to available-for-sale financial assets included in other comprehensive income Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome
25 Income tax relating to cash flow hedges included in other comprehensive income Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
26 Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
27 Income tax relating to remeasurements of defined benefit plans included in other comprehensive income Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome
28 Income tax relating to investments in equity instruments included in other comprehensive income Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome
29 Income tax relating to hedges of net investments in foreign operations included in other comprehensive income Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome
30 Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome
31 Income tax relating to hedges of investments in equity instruments included in other comprehensive income Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome
32 Income tax relating to change in value of time value of options included in other comprehensive income Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome
33 Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome
34 Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome
35 Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
36 Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss
37 Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss
38 Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome
39 Aggregated income tax relating to components of other comprehensive income Concept (Monetary) For Period ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
40 Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
41 Tax expense (income) of discontinued operation [abstract] Abstract ifrs-full:TaxExpenseOfDiscontinuedOperationAbstract
42 Tax expense (income) relating to gain (loss) on discontinuance Concept (Monetary) For Period Debit ifrs-full:TaxExpenseRelatingToGainLossOnDiscontinuance
43 Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations Concept (Monetary) For Period Debit ifrs-full:TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations
44 Explanation of changes in applicable tax rates to previous accounting period Concept (Text/String) For Period ifrs-full:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod
45 Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits Concept (Text/String) For Period ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits
46 Deductible temporary differences for which no deferred tax asset is recognised Concept (Monetary) As Of ifrs-full:DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised
47 Unused tax losses for which no deferred tax asset recognised Concept (Monetary) As Of ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
48 Unused tax credits for which no deferred tax asset recognised Concept (Monetary) As Of ifrs-full:UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised
49 Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised Concept (Monetary) As Of ifrs-full:TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures
50 Disclosure of temporary difference, unused tax losses and unused tax credits [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
51 Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] Abstract ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract
52 Disclosure of temporary difference, unused tax losses and unused tax credits [table] Hypercube ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable
53 Temporary difference, unused tax losses and unused tax credits [axis] Dimension ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
54 Temporary difference, unused tax losses and unused tax credits [member] Member ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
55 Temporary differences [member] Member ifrs-full:TemporaryDifferenceMember
56 Allowance for credit losses [member] Member ifrs-full:AllowanceForCreditLossesMember
57 Unrealised foreign exchange gains (losses) [member] Member ifrs-full:UnrealisedForeignExchangeGainsLossesMember
58 Other temporary differences [member] Member ifrs-full:OtherTemporaryDifferencesMember
59 Unused tax losses [member] Member ifrs-full:UnusedTaxLossesMember
60 Unused tax credits [member] Member ifrs-full:UnusedTaxCreditsMember
61 Disclosure of temporary difference, unused tax losses and unused tax credits [line items] LineItems ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
62 Deferred tax assets and liabilities [abstract] Abstract ifrs-full:DeferredTaxAssetsAndLiabilitiesAbstract
63 Deferred tax assets Concept (Monetary) As Of Debit ifrs-full:DeferredTaxAssets
64 Deferred tax liabilities Concept (Monetary) As Of Credit ifrs-full:DeferredTaxLiabilities
65 Net deferred tax liability (asset) Concept (Monetary) As Of Credit ifrs-full:DeferredTaxLiabilityAsset
66 Net deferred tax assets and liabilities [abstract] Abstract ifrs-full:NetDeferredTaxAssetsAndLiabilitiesAbstract
67 Net deferred tax assets Concept (Monetary) As Of Debit ifrs-full:NetDeferredTaxAssets
68 Net deferred tax liabilities Concept (Monetary) As Of Credit ifrs-full:NetDeferredTaxLiabilities
69 Deferred tax expense (income) [abstract] Abstract ifrs-full:DeferredTaxExpenseIncomeAbstract
70 Deferred tax expense (income) Concept (Monetary) For Period Debit ifrs-full:DeferredTaxExpenseIncome
71 Deferred tax expense (income) recognised in profit or loss Concept (Monetary) For Period ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
72 Reconciliation of changes in deferred tax liability (asset) [abstract] Abstract ifrs-full:ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract
73 Deferred tax liability (asset) at beginning of period Concept (Monetary) As Of Credit ifrs-full:DeferredTaxLiabilityAsset
74 Changes in deferred tax liability (asset) [abstract] Abstract ifrs-full:ChangesInDeferredTaxLiabilityAssetAbstract
75 Deferred tax expense (income) recognised in profit or loss Concept (Monetary) For Period ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
76 Deferred tax relating to items credited (charged) directly to equity Concept (Monetary) For Period ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
77 Income tax relating to components of other comprehensive income Concept (Monetary) For Period ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
78 Increase (decrease) through business combinations, deferred tax liability (asset) Concept (Monetary) For Period Credit ifrs-full:IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset
79 Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset) Concept (Monetary) For Period Credit ifrs-full:IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset
80 Increase (decrease) through net exchange differences, deferred tax liability (asset) Concept (Monetary) For Period Credit ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
81 Total increase (decrease) in deferred tax liability (asset) Concept (Monetary) For Period Credit ifrs-full:IncreaseDecreaseInDeferredTaxLiabilityAsset
82 Deferred tax liability (asset) at end of period Concept (Monetary) As Of Credit ifrs-full:DeferredTaxLiabilityAsset
83 Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability Concept (Monetary) For Period ifrs-full:IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability
84 Increase (decrease) in amount recognised for pre-acquisition deferred tax asset Concept (Monetary) For Period Debit ifrs-full:ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset
85 Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date Concept (Text/String) For Period ifrs-full:DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate
86 Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates Concept (Text/String) For Period ifrs-full:DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory
87 Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates Concept (Monetary) As Of Debit ifrs-full:DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates
88 Description of nature of potential income tax consequences that would result from payment of dividend Concept (Text/String) For Period ifrs-full:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory
89 Description of amounts of potential income tax consequences practicably determinable Concept (Text/String) For Period ifrs-full:DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory
90 Description of whether there are potential income tax consequences not practicably determinable Concept (Text/String) For Period ifrs-full:DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable
91 Reconciliation of accounting profit multiplied by applicable tax rates [abstract] Abstract ifrs-full:ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract
92 Accounting profit Concept (Monetary) For Period Credit ifrs-full:AccountingProfit
93 Tax expense (income) at applicable tax rate Concept (Monetary) For Period Debit ifrs-full:TaxExpenseIncomeAtApplicableTaxRate
94 Tax effect of revenues exempt from taxation Concept (Monetary) For Period Credit ifrs-full:TaxEffectOfRevenuesExemptFromTaxation2011
95 Tax effect of expense not deductible in determining taxable profit (tax loss) Concept (Monetary) For Period Debit ifrs-full:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
96 Tax effect of impairment of goodwill Concept (Monetary) For Period Debit ifrs-full:TaxEffectOfImpairmentOfGoodwill
97 Tax effect of tax losses Concept (Monetary) For Period Debit ifrs-full:TaxEffectOfTaxLosses
98 Tax effect of foreign tax rates Concept (Monetary) For Period Debit ifrs-full:TaxEffectOfForeignTaxRates
99 Tax effect from change in tax rate Concept (Monetary) For Period Debit ifrs-full:TaxEffectFromChangeInTaxRate
100 Other tax effects for reconciliation between accounting profit and tax expense (income) Concept (Monetary) For Period Debit ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
101 Total tax expense (income) Concept (Monetary) For Period Debit ifrs-full:IncomeTaxExpenseContinuingOperations
102 Reconciliation of average effective tax rate and applicable tax rate [abstract] Abstract ifrs-full:ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract
103 Accounting profit Concept (Monetary) For Period Credit ifrs-full:AccountingProfit
104 Applicable tax rate Concept (Percent) For Period ifrs-full:ApplicableTaxRate
105 Tax rate effect of revenues exempt from taxation Concept (Percent) For Period ifrs-full:TaxRateEffectOfRevenuesExemptFromTaxation
106 Tax rate effect of expense not deductible in determining taxable profit (tax loss) Concept (Percent) For Period ifrs-full:TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
107 Tax rate effect of impairment of goodwill Concept (Percent) For Period ifrs-full:TaxRateEffectOfImpairmentOfGoodwill
108 Tax rate effect of tax losses Concept (Percent) For Period ifrs-full:TaxRateEffectOfTaxLosses
109 Tax rate effect of foreign tax rates Concept (Percent) For Period ifrs-full:TaxRateEffectOfForeignTaxRates
110 Tax rate effect from change in tax rate Concept (Percent) For Period ifrs-full:TaxRateEffectFromChangeInTaxRate
111 Tax rate effect of adjustments for current tax of prior periods Concept (Percent) For Period ifrs-full:TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods
112 Other tax rate effects for reconciliation between accounting profit and tax expense (income) Concept (Percent) For Period ifrs-full:OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
113 Total average effective tax rate Concept (Percent) For Period ifrs-full:AverageEffectiveTaxRate