The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 38
-IssueDate 2025-01-01
-Paragraph 118
-Subparagraph e
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-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
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-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
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-URIDate 2025-03-27

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2027-01-01
-Name IAS
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-URIDate 2025-03-27

A component of equity representing the entity's cumulative undistributed earnings or deficit.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
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-URIDate 2025-03-27

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-Note Expiry date 2027-01-01
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-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Note Expiry date 2027-01-01
-Name IAS
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-URIDate 2025-03-27

The amount received or receivable from the issuance of the entity's shares in excess of nominal value.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Note Effective 2027-01-01
-Name IFRS
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