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The decrease in property, plant and equipment including right-of-use assets resulting from disposals. [Refer: Property, plant and equipment including right-of-use assets]

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The increase (decrease) in property, plant and equipment including right-of-use assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment including right-of-use assets]

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The amount of property, plant and equipment including right-of-use assets whose underlying assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment; Right-of-use assets]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 16
-IssueDate 2025-01-01
-Paragraph 73
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2025-01-01
-Paragraph 47
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&anchor=para_47_a&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 54
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_54_a&doctype=Standard
-URIDate 2025-03-27

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- References

No definition available.

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Lease Reassessments, Property, Plant And Equipment Including Right-of-Use Assets

No definition available.

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