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The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.

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-Name IFRS
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-Paragraph B12
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-Note Expiry date 2027-01-01
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-Paragraph 81A
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The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]

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The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]

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The amount of income tax relating to amounts recognised in other comprehensive income that will be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]

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-URIDate 2025-03-27

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The amount of other comprehensive income, net of tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]

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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 amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]

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The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income; Revaluation surplus]

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The amount of other comprehensive income, net of tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]

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-Name IAS
-Number 39
-IssueDate 2025-01-01
-Paragraph 102
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The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]

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-Note Expiry date 2027-01-01
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The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]

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The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

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-Name IFRS
-Number 1
-IssueDate 2025-01-01
-Paragraph 32
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-Clause ii
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-Paragraph 24
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-Name IFRS
-Number 8
-IssueDate 2025-01-01
-Paragraph 28
-Subparagraph b
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-URIDate 2025-03-27

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-Name IFRS
-Number 8
-IssueDate 2025-01-01
-Paragraph 23
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&anchor=para_23&doctype=Standard
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-Name IFRS
-Number 12
-IssueDate 2025-01-01
-Paragraph B10
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B
-URIDate 2025-03-27

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-Name IFRS
-Number 17
-IssueDate 2025-01-01
-Paragraph 113
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2025-en-r&anchor=para_113_b&doctype=Standard
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-Note Effective 2027-01-01
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-Number 19
-IssueDate 2025-01-01
-Paragraph 28
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-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_28_a_ii&doctype=Standard
-URIDate 2025-03-27

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-Note Effective 2027-01-01
-Name IFRS
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-Note Effective 2027-01-01
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_24_b&doctype=Standard
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-Note Effective 2027-01-01
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-Number 19
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-URIDate 2025-03-27

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-Note Expiry date 2027-01-01
-Name IAS
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-Note Expiry date 2027-01-01
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-Number 1
-IssueDate 2025-01-01
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-Clause i
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