- DefinitionThe disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis.
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2025-01-01
-Section Investment entity status
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IFRS12_g9A-9B_TI
-URIDate 2025-03-27
| Name: |
ifrs-full_DisclosureOfInvestmentEntitiesExplanatory |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
dtr-2022:textBlockItemType |
| Balance Type: |
na |
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duration |