The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 23
-IssueDate 2025-01-01
-Paragraph 26
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=23&code=ifrs-tx-2025-en-r&anchor=para_26_a&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 225
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_225_a&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 225
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_225_a&doctype=Standard
-URIDate 2025-03-27

The interest rate on borrowings. [Refer: Borrowings]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph 7
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_7&doctype=Standard
-URIDate 2025-03-27

The maturity of borrowings. [Refer: Borrowings]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph 7
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_7&doctype=Standard
-URIDate 2025-03-27

The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 55
-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

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

No definition available.

The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph 8
-Subparagraph g
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_8_g&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 44
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_44_d&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 44
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_44_d&doctype=Standard
-URIDate 2025-03-27

The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph 25
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_25&doctype=Standard
-URIDate 2025-03-27

The change in equity resulting from the issuing of convertible instruments.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 106
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_106_d&doctype=Standard
-URIDate 2025-03-27

The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 112
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_112_c&doctype=Standard
-URIDate 2025-03-27

The proportion of the voting rights in a subsidiary held by the entity. [Refer: Total for all subsidiaries [member]]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2025-01-01
-Paragraph 17
-Subparagraph b
-Clause iii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2025-en-r&anchor=para_17_b_iii&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2025-01-01
-Paragraph 16
-Subparagraph b
-Clause iii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2025-en-r&anchor=para_16_b_iii&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2025-01-01
-Paragraph 19B
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_19B_c&doctype=Standard
-URIDate 2025-03-27

The amount of loans received from banks that have not been secured by collateral. [Refer: Loans received]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 112
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_112_c&doctype=Standard
-URIDate 2025-03-27

Percentage of cash purchase price.

No definition available.

The price per share of the conversion price.

No definition available.

Represent the amount of convertible notes before transaction cost.

No definition available.

Amount of gain (loss) recognized on reclassification of liability to equity.

No definition available.

Ratio applied to the conversion of debt instrument into equity with equity shares divided by debt principal amount.

No definition available.

Threshold period of specified consecutive trading days within which common stock price to conversion price of convertible debt instrument must exceed threshold percentage for specified number of trading days to trigger conversion feature.

No definition available.

Threshold number of specified trading days that common stock price to conversion price of convertible debt instruments must exceed threshold percentage within a specified consecutive trading period to trigger conversion feature.

No definition available.

Percentage of conversion price.

No definition available.

Percentage of convertible notes bear interest.

No definition available.

Percentage of redemption price.

No definition available.

Represent the amount of residual value.

No definition available.