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The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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A component of equity representing the reserve of gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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A component of equity representing accumulated gains on remeasuring available-for-sale financial assets.

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A component of equity representing accumulated losses on remeasuring available-for-sale financial assets.

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