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The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]

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 12
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B16&doctype=Appendix&subtype=B
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Note Effective 2027-01-01
-Name IFRS
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-URIDate 2025-03-27

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
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-URIDate 2025-03-27

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The amount of investments in associates accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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The amount of investments in joint ventures accounted for using the equity method. [Refer: Total for all joint ventures [member]; Investments accounted for using equity method]

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The proportion of ownership interest in an associate attributable to the entity. [Refer: Total for all associates [member]]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-URIDate 2025-03-27

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-Subparagraph a
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The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Total for all joint ventures [member]]

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The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Total for all subsidiaries [member]]

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-Name IAS
-Number 27
-IssueDate 2025-01-01
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-URIDate 2025-03-27

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Loans to Associates

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