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The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2018-01-01
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-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_35H&doctype=Standard
-URIDate 2018-03-16

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
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-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_35I&doctype=Standard
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2018-01-01
-Paragraph 35M
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_35M&doctype=Standard
-URIDate 2018-03-16

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 7
-IssueDate 2018-01-01
-Paragraph 35N
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_35N&doctype=Standard
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The carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2018-01-01
-Paragraph 42I
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-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_42I_b&doctype=Standard
-URIDate 2018-03-16

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The gains (losses) recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2018-01-01
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-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2018-03-01&anchor=para_93_e_ii&doctype=Standard
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The gains (losses) recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2018-01-01
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-Subparagraph e
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-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2018-03-01&anchor=para_93_e_iii&doctype=Standard
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The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]]

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Amount after tax of changes in equity or changes in net assets, resulting from the cumulative effect adjustment of a new accounting principle applied in the period of adoption.

No definition available.

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The increase (decrease) in the fair value measurement of assets resulting from other activity.

No definition available.