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The amount of residual interest in the assets of the entity after deducting all its liabilities.

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-Note Effective 2027-01-01
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-Note Effective 2027-01-01
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-Note Effective 2027-01-01
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-Note Effective 2027-01-01
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-Note Effective 2027-01-01
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-Name IAS
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_55&doctype=Standard
-URIDate 2025-03-27

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-Note Expiry date 2027-01-01
-Name IAS
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The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, net of tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

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The increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Total for all subsidiaries [member]]

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The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]

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The increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus]

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The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]

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The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]

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The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Other comprehensive income]

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Business combination, additional interest acquired in non-wholly owned subsidiary.

No definition available.

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Capital contribution from non-controlling interest.

No definition available.

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The increase (decrease) of financial liabilities in respect of the put option from business combination.

No definition available.

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Increase decrease through exercise of options and restricted stock units.

No definition available.

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Non-controlling interests arising from business combination.

No definition available.

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Transactions with minority interest.

No definition available.

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