IRD FS-PE Taxonomy View File

Prefixes and Namespaces
View of Elements (Concepts) organised by Presentation Extended Link Roles (ELRs)
List of Tables (Hypercubes) organised by Definition ELRs
List of Calculation Validation Rules organised by Calculation ELRs
Element (Concept) Details


Prefixes and Namespaces

NS-Prefix   URI
xlink   http://www.w3.org/1999/xlink
xsd   http://www.w3.org/2001/XMLSchema
xsi   http://www.w3.org/2001/XMLSchema-instance
xml   http://www.w3.org/XML/1998/namespace
xl   http://www.xbrl.org/2003/XLink
xbrli   http://www.xbrl.org/2003/instance
link   http://www.xbrl.org/2003/linkbase
ref   http://www.xbrl.org/2006/ref
negated   http://www.xbrl.org/2009/role/negated
net   http://www.xbrl.org/2009/role/net
reference   http://www.xbrl.org/2009/role/reference
nonnum   http://www.xbrl.org/dtr/type/non-numeric
num   http://www.xbrl.org/dtr/type/numeric
info   http://xbrl.iasb.org/info
ird_fs_pe   http://xbrl.ird.gov.hk/taxonomy/2023-04-01/ird_fs_pe
ird_fs_pe_localised   http://xbrl.ird.gov.hk/taxonomy/2023-04-01/ird_fs_pe/new
rol_hkfrs_pe-dim_2023-04-01   http://xbrl.ird.gov.hk/taxonomy/2023-04-01/rol_hkfrs_pe-dim_2023-04-01
rol_hkfrs_pe_2023-04-01   http://xbrl.ird.gov.hk/taxonomy/2023-04-01/rol_hkfrs_pe_2023-04-01
xbrldt   http://xbrl.org/2005/xbrldt




View of Elements (Concepts) organised by Presentation Extended Link Roles (ELRs)

Extended Link Roles      
[110000] General information about financial statements  
[210000] Statement of financial position, current/non-current  
[220000] Statement of financial position, order of liquidity  
[310000] Income statement, by function of expense  
[320000] Income statement, by nature of expense  
[410000] Statement of comprehensive income, OCI components presented net of tax  
[420000] Statement of comprehensive income, OCI components presented before tax  
[510000] Statement of cash flows, direct method  
[520000] Statement of cash flows, indirect method  
[610000] Statement of changes in equity  
[650000] Statement of income and retained earnings, additional disclosures  
[800100] Notes - Subclassifications of assets, liabilities and equities  
[800200] Notes - Analysis of income and expense  
[810000] Notes - Corporate information and statement of HKFRS compliance  
[811000] Notes - Accounting policies, changes in accounting estimates and errors  
[815000] Notes - Events after reporting period  
[816000] Notes - Hyperinflationary reporting  
[817000] Notes - Business combinations  
[818000] Notes - Related party
[819100] Notes - First time adoption
[822100] Notes - Property, plant and equipment
[822390] Notes - Financial instruments
[823180] Notes - Intangible assets
[824180] Notes - Agriculture
[825100] Notes - Investment property
[825480] Notes - Consolidated, combined and separate financial statements
[825500] Notes - Interests in joint ventures
[825600] Notes - Investments in associates
[825900] Notes - Non-current assets or disposal groups held for sale
[826380] Notes - Inventories
[827570] Notes - Other provisions, contingent liabilities and contingent assets
[831110] Notes - Revenue
[831400] Notes - Government grants
[831710] Notes - Construction contracts
[832410] Notes - Impairment of assets
[832600] Notes - Leases
[834120] Notes - Share-based payment arrangements
[834480] Notes - Employee benefits
[835110] Notes - Income taxes
[842000] Notes - Effects of changes in foreign exchange rates
[851100] Notes - Cash flow statement
[861200] Notes - Share capital, reserves and other equity interest
[901000] Axis - Retrospective application and retrospective restatement  
[901500] Axis - Creation date  
[913000] Axis - Consolidated, combined and separate financial statements  
[990000] Axis - Defaults



[901000] Axis - Retrospective application and retrospective restatement
ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis
    
ird_fs_pe:RestatedMember
    
ird_fs_pe:PreviouslyStatedMember
    
ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
    
ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember
    
ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
    
ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
    
ird_fs_pe:FinancialEffectOfCorrectionsOfAccountingErrorsMember
Back>

[901500] Axis - Creation date
ird_fs_pe:CreationDateAxis
    
ird_fs_pe:DefaultFinancialStatementsDateMember
Back>

[913000] Axis - Consolidated, combined and separate financial statements
ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis
    
ird_fs_pe:ConsolidatedMember
    
ird_fs_pe:CombinedMember
    
ird_fs_pe:SeparateMember
Back>

[110000] General information about financial statements
ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory
    
ird_fs_pe:NameOfReportingEntityOrOtherMeansOfIdentification
    
ird_fs_pe:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod
    
ird_fs_pe:DescriptionOfNatureOfFinancialStatements
    
ird_fs_pe:DateOfEndOfReportingPeriod2013
    
ird_fs_pe:PeriodCoveredByFinancialStatements
    
ird_fs_pe:DescriptionOfPresentationCurrency
    
ird_fs_pe:LevelOfRoundingUsedInFinancialStatements
Back>

[210000] Statement of financial position, current/non-current
ird_fs_pe:StatementOfFinancialPositionAbstract
    
ird_fs_pe:AssetsAbstract
    
ird_fs_pe:NoncurrentAssetsAbstract
    
ird_fs_pe:PropertyPlantAndEquipment
    
ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
    
ird_fs_pe:InvestmentProperty
    
ird_fs_pe:Goodwill
    
ird_fs_pe:IntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:InvestmentsInAssociates
    
ird_fs_pe:InvestmentsInJointVentures
    
ird_fs_pe:NoncurrentBiologicalAssetsAtCost
    
ird_fs_pe:NoncurrentBiologicalAssetsAtFairValue
    
ird_fs_pe:NoncurrentReceivables
    
ird_fs_pe:NoncurrentInventories
    
ird_fs_pe:DeferredTaxAssets
    
ird_fs_pe:CurrentTaxAssetsNoncurrent
    
ird_fs_pe:OtherNoncurrentFinancialAssets
    
ird_fs_pe:OtherNoncurrentNonfinancialAssets
    
ird_fs_pe:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
    
ird_fs_pe:NoncurrentAssets
    
ird_fs_pe:CurrentAssetsAbstract
    
ird_fs_pe:Inventories
    
ird_fs_pe:TradeAndOtherCurrentReceivables
    
ird_fs_pe:CurrentTaxAssetsCurrent
    
ird_fs_pe:CurrentBiologicalAssetsAtCost
    
ird_fs_pe:CurrentBiologicalAssetsAtFairValue
    
ird_fs_pe:OtherCurrentFinancialAssets
    
ird_fs_pe:OtherCurrentNonfinancialAssets
    
ird_fs_pe:CashAndCashEquivalents
    
ird_fs_pe:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
    
ird_fs_pe:CurrentAssets
    
ird_fs_pe:Assets
    
ird_fs_pe:EquityAndLiabilitiesAbstract
    
ird_fs_pe:EquityAbstract
    
ird_fs_pe:IssuedCapital
    
ird_fs_pe:RetainedEarnings
    
ird_fs_pe:SharePremium
    
ird_fs_pe:TreasuryShares
    
ird_fs_pe:OtherEquityInterest
    
ird_fs_pe:OtherReserves
    
ird_fs_pe:EquityAttributableToOwnersOfParent
    
ird_fs_pe:NoncontrollingInterests
    
ird_fs_pe:Equity
    
ird_fs_pe:LiabilitiesAbstract
    
ird_fs_pe:NoncurrentLiabilitiesAbstract
    
ird_fs_pe:NoncurrentProvisionsAbstract
    
ird_fs_pe:NoncurrentProvisionsForEmployeeBenefits
    
ird_fs_pe:OtherLongtermProvisions
    
ird_fs_pe:NoncurrentProvisions
    
ird_fs_pe:NoncurrentPayables
    
ird_fs_pe:DeferredTaxLiabilities
    
ird_fs_pe:CurrentTaxLiabilitiesNoncurrent
    
ird_fs_pe:OtherNoncurrentFinancialLiabilities
    
ird_fs_pe:LongtermBorrowings
    
ird_fs_pe:OtherNoncurrentNonfinancialLiabilities
    
ird_fs_pe:NoncurrentLiabilities
    
ird_fs_pe:CurrentLiabilitiesAbstract
    
ird_fs_pe:CurrentProvisionsAbstract
    
ird_fs_pe:CurrentProvisionsForEmployeeBenefits
    
ird_fs_pe:OtherShorttermProvisions
    
ird_fs_pe:CurrentProvisions
    
ird_fs_pe:TradeAndOtherCurrentPayables
    
ird_fs_pe:CurrentTaxLiabilitiesCurrent
    
ird_fs_pe:OtherCurrentFinancialLiabilities
    
ird_fs_pe:ShorttermBorrowings
    
ird_fs_pe:CurrentPortionOfLongtermBorrowings
    
ird_fs_pe:OtherCurrentNonfinancialLiabilities
    
ird_fs_pe:CurrentLiabilities
    
ird_fs_pe:Liabilities
    
ird_fs_pe:EquityAndLiabilities
Back>

[220000] Statement of financial position, order of liquidity
ird_fs_pe:StatementOfFinancialPositionAbstract
    
ird_fs_pe:AssetsAbstract
    
ird_fs_pe:PropertyPlantAndEquipment
    
ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
    
ird_fs_pe:InvestmentProperty
    
ird_fs_pe:Goodwill
    
ird_fs_pe:IntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:OtherFinancialAssets
    
ird_fs_pe:OtherNonfinancialAssets
    
ird_fs_pe:InvestmentsInAssociates
    
ird_fs_pe:InvestmentsInJointVentures
    
ird_fs_pe:BiologicalAssetsAtCost
    
ird_fs_pe:BiologicalAssetsAtFairValue
    
ird_fs_pe:InventoriesTotal
    
ird_fs_pe:CurrentTaxAssets
    
ird_fs_pe:DeferredTaxAssets
    
ird_fs_pe:TradeAndOtherReceivables
    
ird_fs_pe:CashAndCashEquivalents
    
ird_fs_pe:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
    
ird_fs_pe:Assets
    
ird_fs_pe:EquityAndLiabilitiesAbstract
    
ird_fs_pe:EquityAbstract
    
ird_fs_pe:IssuedCapital
    
ird_fs_pe:RetainedEarnings
    
ird_fs_pe:SharePremium
    
ird_fs_pe:TreasuryShares
    
ird_fs_pe:OtherEquityInterest
    
ird_fs_pe:OtherReserves
    
ird_fs_pe:EquityAttributableToOwnersOfParent
    
ird_fs_pe:NoncontrollingInterests
    
ird_fs_pe:Equity
    
ird_fs_pe:LiabilitiesAbstract
    
ird_fs_pe:TradeAndOtherPayables
    
ird_fs_pe:ProvisionsAbstract
    
ird_fs_pe:ProvisionsForEmployeeBenefits
    
ird_fs_pe:OtherProvisions
    
ird_fs_pe:Provisions
    
ird_fs_pe:OtherFinancialLiabilities
    
ird_fs_pe:Borrowings
    
ird_fs_pe:OtherNonfinancialLiabilities
    
ird_fs_pe:CurrentTaxLiabilities
    
ird_fs_pe:DeferredTaxLiabilities
    
ird_fs_pe:Liabilities
    
ird_fs_pe:EquityAndLiabilities
Back>

[310000] Income statement, by function of expense
ird_fs_pe:IncomeStatementAbstract
    
ird_fs_pe:ProfitLossAbstract
    
ird_fs_pe:Revenue
    
ird_fs_pe:CostOfSales
    
ird_fs_pe:GrossProfit
    
ird_fs_pe:OtherIncome
    
ird_fs_pe:DistributionCosts
    
ird_fs_pe:AdministrativeExpense
    
ird_fs_pe:OtherExpenseByFunction
    
ird_fs_pe:OtherGainsLosses
    
ird_fs_pe:FinanceIncome
    
ird_fs_pe:FinanceCosts
    
ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
    
ird_fs_pe:ProfitLossBeforeTax
    
ird_fs_pe:IncomeTaxExpenseContinuingOperations
    
ird_fs_pe:ProfitLossFromContinuingOperations
    
ird_fs_pe:ProfitLossFromDiscontinuedOperations
    
ird_fs_pe:ProfitLoss
    
ird_fs_pe:ProfitLossAttributableToAbstract
    
ird_fs_pe:ProfitLossAttributableToOwnersOfParent
    
ird_fs_pe:ProfitLossAttributableToNoncontrollingInterests
Back>

[320000] Income statement, by nature of expense
ird_fs_pe:IncomeStatementAbstract
    
ird_fs_pe:ProfitLossAbstract
    
ird_fs_pe:Revenue
    
ird_fs_pe:OtherIncome
    
ird_fs_pe:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
    
ird_fs_pe:OtherWorkPerformedByEntityAndCapitalised
    
ird_fs_pe:RawMaterialsAndConsumablesUsed
    
ird_fs_pe:EmployeeBenefitsExpense
    
ird_fs_pe:DepreciationAndAmortisationExpense
    
ird_fs_pe:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
    
ird_fs_pe:OtherExpenseByNature
    
ird_fs_pe:OtherGainsLosses
    
ird_fs_pe:FinanceIncome
    
ird_fs_pe:FinanceCosts
    
ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
    
ird_fs_pe:ProfitLossBeforeTax
    
ird_fs_pe:IncomeTaxExpenseContinuingOperations
    
ird_fs_pe:ProfitLossFromContinuingOperations
    
ird_fs_pe:ProfitLossFromDiscontinuedOperations
    
ird_fs_pe:ProfitLoss
    
ird_fs_pe:ProfitLossAttributableToAbstract
    
ird_fs_pe:ProfitLossAttributableToOwnersOfParent
    
ird_fs_pe:ProfitLossAttributableToNoncontrollingInterests
Back>

[410000] Statement of comprehensive income, OCI components presented net of tax
ird_fs_pe:StatementOfComprehensiveIncomeAbstract
    
ird_fs_pe:ProfitLoss
    
ird_fs_pe:OtherComprehensiveIncomeAbstract
    
ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract
    
ird_fs_pe:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
    
ird_fs_pe:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans
    
ird_fs_pe:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
    
ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract
    
ird_fs_pe:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
    
ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
    
ird_fs_pe:OtherComprehensiveIncome
    
ird_fs_pe:ComprehensiveIncome
    
ird_fs_pe:ComprehensiveIncomeAttributableToAbstract
    
ird_fs_pe:ComprehensiveIncomeAttributableToOwnersOfParent
    
ird_fs_pe:ComprehensiveIncomeAttributableToNoncontrollingInterests
Back>

[420000] Statement of comprehensive income, OCI components presented before tax
ird_fs_pe:StatementOfComprehensiveIncomeAbstract
    
ird_fs_pe:ProfitLoss
    
ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract
    
ird_fs_pe:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
    
ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
    
ird_fs_pe:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
    
ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract
    
ird_fs_pe:OtherComprehensiveIncomeBeforeTaxCashFlowHedges
    
ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax
    
ird_fs_pe:OtherComprehensiveIncomeBeforeTax
    
ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
    
ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
    
ird_fs_pe:OtherComprehensiveIncome
    
ird_fs_pe:ComprehensiveIncome
    
ird_fs_pe:ComprehensiveIncomeAttributableToAbstract
    
ird_fs_pe:ComprehensiveIncomeAttributableToOwnersOfParent
    
ird_fs_pe:ComprehensiveIncomeAttributableToNoncontrollingInterests
Back>

[510000] Statement of cash flows, direct method
ird_fs_pe:StatementOfCashFlowsAbstract
    
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract
    
ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract
    
ird_fs_pe:ReceiptsFromSalesOfGoodsAndRenderingOfServices
    
ird_fs_pe:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue
    
ird_fs_pe:ReceiptsFromContractsHeldForDealingOrTradingPurpose
    
ird_fs_pe:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
    
ird_fs_pe:OtherCashReceiptsFromOperatingActivities
    
ird_fs_pe:ClassesOfCashPaymentsAbstract
    
ird_fs_pe:PaymentsToSuppliersForGoodsAndServices
    
ird_fs_pe:PaymentsFromContractsHeldForDealingOrTradingPurpose
    
ird_fs_pe:PaymentsToAndOnBehalfOfEmployees
    
ird_fs_pe:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
    
ird_fs_pe:OtherCashPaymentsFromOperatingActivities
    
ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
    
ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities
    
ird_fs_pe:InterestPaidClassifiedAsOperatingActivities
    
ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities
    
ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
    
ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
    
ird_fs_pe:CashFlowsFromUsedInOperatingActivities
    
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract
    
ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
    
ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
    
ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
    
ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
    
ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
    
ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
    
ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
    
ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
    
ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
    
ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
    
ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
    
ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
    
ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
    
ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
    
ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
    
ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
    
ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
    
ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
    
ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
    
ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
    
ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
    
ird_fs_pe:CashFlowsFromUsedInInvestingActivities
    
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract
    
ird_fs_pe:ProceedsFromIssuingShares
    
ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
    
ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
    
ird_fs_pe:PaymentsOfOtherEquityInstruments
    
ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
    
ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
    
ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
    
ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
    
ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
    
ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
    
ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
    
ird_fs_pe:CashFlowsFromUsedInFinancingActivities
    
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
    
ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract
    
ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents
    
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents
    
ird_fs_pe:CashAndCashEquivalents
    
ird_fs_pe:CashAndCashEquivalents
Back>

[520000] Statement of cash flows, indirect method
ird_fs_pe:StatementOfCashFlowsAbstract
    
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract
    
ird_fs_pe:ProfitLoss
    
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract
    
ird_fs_pe:AdjustmentsForNoncashIncomeTaxExpense
    
ird_fs_pe:AdjustmentsForNoncashFinanceCosts
    
ird_fs_pe:AdjustmentsForIncomeTaxExpense
    
ird_fs_pe:AdjustmentsForFinanceCosts
    
ird_fs_pe:AdjustmentsForDecreaseIncreaseInInventories
    
ird_fs_pe:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
    
ird_fs_pe:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
    
ird_fs_pe:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
    
ird_fs_pe:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
    
ird_fs_pe:AdjustmentsForDepreciationAndAmortisationExpense
    
ird_fs_pe:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
    
ird_fs_pe:AdjustmentsForProvisions
    
ird_fs_pe:AdjustmentsForUnrealisedForeignExchangeLossesGains
    
ird_fs_pe:AdjustmentsForSharebasedPayments
    
ird_fs_pe:AdjustmentsForFairValueGainsLosses
    
ird_fs_pe:AdjustmentsForUndistributedProfitsOfAssociates
    
ird_fs_pe:AdjustmentsForNoncontrollingInterests
    
ird_fs_pe:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid
    
ird_fs_pe:OtherAdjustmentsForNoncashItems
    
ird_fs_pe:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
    
ird_fs_pe:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
    
ird_fs_pe:OtherAdjustmentsToReconcileProfitLoss
    
ird_fs_pe:AdjustmentsForReconcileProfitLoss
    
ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
    
ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities
    
ird_fs_pe:InterestPaidClassifiedAsOperatingActivities
    
ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities
    
ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
    
ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
    
ird_fs_pe:CashFlowsFromUsedInOperatingActivities
    
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract
    
ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
    
ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
    
ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
    
ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
    
ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
    
ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
    
ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
    
ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
    
ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
    
ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
    
ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
    
ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
    
ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
    
ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
    
ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
    
ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
    
ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
    
ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
    
ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
    
ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
    
ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
    
ird_fs_pe:CashFlowsFromUsedInInvestingActivities
    
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract
    
ird_fs_pe:ProceedsFromIssuingShares
    
ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
    
ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
    
ird_fs_pe:PaymentsOfOtherEquityInstruments
    
ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
    
ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
    
ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
    
ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
    
ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
    
ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
    
ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
    
ird_fs_pe:CashFlowsFromUsedInFinancingActivities
    
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
    
ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract
    
ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents
    
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents
    
ird_fs_pe:CashAndCashEquivalents
    
ird_fs_pe:CashAndCashEquivalents
Back>

[610000] Statement of changes in equity
ird_fs_pe:StatementOfChangesInEquityAbstract
    
ird_fs_pe:StatementOfChangesInEquityTable
    
ird_fs_pe:ComponentsOfEquityAxis
    
ird_fs_pe:EquityMember
    
ird_fs_pe:EquityAttributableToOwnersOfParentMember
    
ird_fs_pe:IssuedCapitalMember
    
ird_fs_pe:SharePremiumMember
    
ird_fs_pe:TreasurySharesMember
    
ird_fs_pe:OtherEquityInterestMember
    
ird_fs_pe:OtherReservesMember
    
ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
    
ird_fs_pe:ReserveOfCashFlowHedgesMember
    
ird_fs_pe:RevaluationSurplusMember
    
ird_fs_pe:RetainedEarningsMember
    
ird_fs_pe:NoncontrollingInterestsMember
    
ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis
    
ird_fs_pe:RestatedMember
    
ird_fs_pe:PreviouslyStatedMember
    
ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
    
ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember
    
ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
    
ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
    
ird_fs_pe:FinancialEffectOfCorrectionsOfAccountingErrorsMember
    
ird_fs_pe:StatementOfChangesInEquityLineItems
    
ird_fs_pe:Equity
    
ird_fs_pe:ChangesInEquityAbstract
    
ird_fs_pe:ComprehensiveIncomeAbstract
    
ird_fs_pe:ProfitLoss
    
ird_fs_pe:OtherComprehensiveIncome
    
ird_fs_pe:ComprehensiveIncome
    
ird_fs_pe:IssueOfEquity
    
ird_fs_pe:DividendsPaid
    
ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners
    
ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners
    
ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
    
ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions
    
ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
    
ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions
    
ird_fs_pe:ChangesInEquity
    
ird_fs_pe:Equity
Back>

[650000] Statement of income and retained earnings, additional disclosures
ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract
    
ird_fs_pe:RetainedEarnings
    
ird_fs_pe:DividendsDeclaredAndPaidOrPayable
    
ird_fs_pe:IncreaseDecreaseThroughCorrectionsOfErrorsRetainedEarnings
    
ird_fs_pe:IncreaseDecreaseThroughChangesInAccountingPoliciesRetainedEarnings
    
ird_fs_pe:RetainedEarnings
Back>

[800100] Notes - Subclassifications of assets, liabilities and equities
ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract
    
ird_fs_pe:PropertyPlantAndEquipmentAbstract
    
ird_fs_pe:LandAndBuildingsAbstract
    
ird_fs_pe:Land
    
ird_fs_pe:Buildings
    
ird_fs_pe:LandAndBuildings
    
ird_fs_pe:Machinery
    
ird_fs_pe:VehiclesAbstract
    
ird_fs_pe:Ships
    
ird_fs_pe:Aircraft
    
ird_fs_pe:MotorVehicles
    
ird_fs_pe:Vehicles
    
ird_fs_pe:FixturesAndFittings
    
ird_fs_pe:OfficeEquipment
    
ird_fs_pe:TangibleExplorationAndEvaluationAssets
    
ird_fs_pe:ConstructionInProgress
    
ird_fs_pe:OtherPropertyPlantAndEquipment
    
ird_fs_pe:PropertyPlantAndEquipment
    
ird_fs_pe:IntangibleAssetsAndGoodwillAbstract
    
ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract
    
ird_fs_pe:BrandNames
    
ird_fs_pe:IntangibleExplorationAndEvaluationAssets
    
ird_fs_pe:MastheadsAndPublishingTitles
    
ird_fs_pe:ComputerSoftware
    
ird_fs_pe:LicencesAndFranchises
    
ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
    
ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypes
    
ird_fs_pe:IntangibleAssetsUnderDevelopment
    
ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssets
    
ird_fs_pe:OtherIntangibleAssets
    
ird_fs_pe:IntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:Goodwill
    
ird_fs_pe:IntangibleAssetsAndGoodwill
    
ird_fs_pe:ClassesOfInventoriesAbstract
    
ird_fs_pe:InventoriesHeldForSale
    
ird_fs_pe:WorkInProgress
    
ird_fs_pe:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
    
ird_fs_pe:Inventories
    
ird_fs_pe:NoncurrentReceivablesAbstract
    
ird_fs_pe:NoncurrentReceivablesDueFromRelatedParties
    
ird_fs_pe:NoncurrentReceivablesDueFromOtherParties
    
ird_fs_pe:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled
    
ird_fs_pe:NoncurrentReceivables
    
ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract
    
ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromRelatedParties
    
ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromOtherParties
    
ird_fs_pe:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled
    
ird_fs_pe:TradeAndOtherCurrentReceivables
    
ird_fs_pe:TradeAndOtherReceivablesAbstract
    
ird_fs_pe:TradeAndOtherReceivablesDueFromRelatedParties
    
ird_fs_pe:TradeAndOtherReceivablesDueFromOtherParties
    
ird_fs_pe:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled
    
ird_fs_pe:TradeAndOtherReceivables
    
ird_fs_pe:CashAndCashEquivalentsAbstract
    
ird_fs_pe:CashAbstract
    
ird_fs_pe:CashOnHand
    
ird_fs_pe:BalancesWithBanks
    
ird_fs_pe:Cash
    
ird_fs_pe:CashEquivalentsAbstract
    
ird_fs_pe:ShorttermDepositsClassifiedAsCashEquivalents
    
ird_fs_pe:ShorttermInvestmentsClassifiedAsCashEquivalents
    
ird_fs_pe:BankingArrangementsClassifiedAsCashEquivalents
    
ird_fs_pe:CashEquivalents
    
ird_fs_pe:OtherCashAndCashEquivalents
    
ird_fs_pe:CashAndCashEquivalents
    
ird_fs_pe:ClassesOfOtherProvisionsAbstract
    
ird_fs_pe:WarrantyProvisionAbstract
    
ird_fs_pe:LongtermWarrantyProvision
    
ird_fs_pe:ShorttermWarrantyProvision
    
ird_fs_pe:WarrantyProvision
    
ird_fs_pe:RestructuringProvisionAbstract
    
ird_fs_pe:LongtermRestructuringProvision
    
ird_fs_pe:ShorttermRestructuringProvision
    
ird_fs_pe:RestructuringProvision
    
ird_fs_pe:LegalProceedingsProvisionAbstract
    
ird_fs_pe:LongtermLegalProceedingsProvision
    
ird_fs_pe:ShorttermLegalProceedingsProvision
    
ird_fs_pe:LegalProceedingsProvision
    
ird_fs_pe:RefundsProvisionAbstract
    
ird_fs_pe:NoncurrentRefundsProvision
    
ird_fs_pe:CurrentRefundsProvision
    
ird_fs_pe:RefundsProvision
    
ird_fs_pe:OnerousContractsProvisionAbstract
    
ird_fs_pe:LongtermOnerousContractsProvision
    
ird_fs_pe:ShorttermOnerousContractsProvision
    
ird_fs_pe:OnerousContractsProvision
    
ird_fs_pe:MiscellaneousOtherProvisionsAbstract
    
ird_fs_pe:LongtermMiscellaneousOtherProvisions
    
ird_fs_pe:ShorttermMiscellaneousOtherProvisions
    
ird_fs_pe:MiscellaneousOtherProvisions
    
ird_fs_pe:OtherProvisionsAbstract
    
ird_fs_pe:OtherLongtermProvisions
    
ird_fs_pe:OtherShorttermProvisions
    
ird_fs_pe:OtherProvisions
    
ird_fs_pe:NoncurrentPayablesAbstract
    
ird_fs_pe:NoncurrentPayablesToTradeSuppliers
    
ird_fs_pe:NoncurrentPayablesToRelatedParties
    
ird_fs_pe:DeferredIncomeClassifiedAsNoncurrent
    
ird_fs_pe:AccrualsClassifiedAsNoncurrent
    
ird_fs_pe:NoncurrentPayables
    
ird_fs_pe:TradeAndOtherCurrentPayablesAbstract
    
ird_fs_pe:TradeAndOtherCurrentPayablesToTradeSuppliers
    
ird_fs_pe:TradeAndOtherCurrentPayablesToRelatedParties
    
ird_fs_pe:DeferredIncomeClassifiedAsCurrent
    
ird_fs_pe:AccrualsClassifiedAsCurrent
    
ird_fs_pe:TradeAndOtherCurrentPayables
    
ird_fs_pe:TradeAndOtherPayablesAbstract
    
ird_fs_pe:TradeAndOtherPayablesToTradeSuppliers
    
ird_fs_pe:TradeAndOtherPayablesToRelatedParties
    
ird_fs_pe:DeferredIncome
    
ird_fs_pe:Accruals
    
ird_fs_pe:TradeAndOtherPayables
    
ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract
    
ird_fs_pe:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
    
ird_fs_pe:NoncurrentFinancialAssetsThatAreDebtInstrumentsAtCost
    
ird_fs_pe:NoncurrentFinancialAssetsThatAreEquityInstrumentsAtCost
    
ird_fs_pe:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
    
ird_fs_pe:NoncurrentFinancialLiabilitiesAtAmortisedCost
    
ird_fs_pe:NoncurrentLoanCommitmentsAtCost
    
ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract
    
ird_fs_pe:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
    
ird_fs_pe:CurrentFinancialAssetsThatAreDebtInstrumentsAtCost
    
ird_fs_pe:CurrentFinancialAssetsThatAreEquityInstrumentsAtCost
    
ird_fs_pe:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
    
ird_fs_pe:CurrentFinancialLiabilitiesAtAmortisedCost
    
ird_fs_pe:CurrentLoanCommitmentsAtCost
    
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract
    
ird_fs_pe:FinancialAssetsAtFairValueThroughProfitOrLoss
    
ird_fs_pe:FinancialAssetsThatAreDebtInstrumentsAtCost
    
ird_fs_pe:FinancialAssetsThatAreEquityInstrumentsAtCost
    
ird_fs_pe:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
    
ird_fs_pe:FinancialLiabilitiesAtAmortisedCost
    
ird_fs_pe:LoanCommitmentsAtCost
    
ird_fs_pe:OtherReservesAbstract
    
ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation
    
ird_fs_pe:ReserveOfCashFlowHedges
    
ird_fs_pe:RevaluationSurplus
    
ird_fs_pe:OtherReserves
Back>

[800200] Notes - Analysis of income and expense
ird_fs_pe:AnalysisOfIncomeAndExpenseAbstract
    
ird_fs_pe:RevenueAbstract
    
ird_fs_pe:RevenueFromSaleOfGoods
    
ird_fs_pe:RevenueFromRenderingOfServices
    
ird_fs_pe:RevenueFromConstructionContracts
    
ird_fs_pe:RevenueFromRoyalties
    
ird_fs_pe:RevenueFromInterest
    
ird_fs_pe:RevenueFromDividends
    
ird_fs_pe:RevenueFromCommissions
    
ird_fs_pe:RevenueFromGovernmentGrants
    
ird_fs_pe:RevenueFromFranchiseFees
    
ird_fs_pe:OtherRevenue
    
ird_fs_pe:Revenue
    
ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract
    
ird_fs_pe:WagesAndSalaries
    
ird_fs_pe:SocialSecurityContributions
    
ird_fs_pe:OtherShorttermEmployeeBenefits
    
ird_fs_pe:PostemploymentBenefitExpenseDefinedContributionPlans
    
ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
    
ird_fs_pe:TerminationBenefitsExpense
    
ird_fs_pe:OtherLongtermBenefits
    
ird_fs_pe:OtherEmployeeExpense
    
ird_fs_pe:EmployeeBenefitsExpense
Back>

[810000] Notes - Corporate information and statement of HKFRS compliance
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory
    
ird_fs_pe:NameOfReportingEntityOrOtherMeansOfIdentification
    
ird_fs_pe:DomicileOfEntity
    
ird_fs_pe:LegalFormOfEntity
    
ird_fs_pe:CountryOfIncorporation
    
ird_fs_pe:AddressOfRegisteredOfficeOfEntity
    
ird_fs_pe:PrincipalPlaceOfBusiness
    
ird_fs_pe:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
    
ird_fs_pe:NameOfParentEntity
    
ird_fs_pe:NameOfUltimateParentOfGroup
    
ird_fs_pe:StatementOfHKFRSCompliance
    
ird_fs_pe:ManagementConclusionOnFairPresentationAsConsequenceOfDeparture
    
ird_fs_pe:ExplanationOfDepartureFromHKFRS
    
ird_fs_pe:ExplanationOfNatureOfRequirementInHKFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation
    
ird_fs_pe:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation
    
ird_fs_pe:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern
    
ird_fs_pe:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis
    
ird_fs_pe:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis
    
ird_fs_pe:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod
    
ird_fs_pe:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable
    
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationExplanatory
    
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract
    
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable
    
ird_fs_pe:ReclassifiedItemsAxis
    
ird_fs_pe:ReclassifiedItemsMember
    
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems
    
ird_fs_pe:DescriptionOfNatureOfReclassificationOrChangesInPresentation
    
ird_fs_pe:AmountOfReclassificationsOrChangesInPresentation
    
ird_fs_pe:DescriptionOfReasonForReclassificationOrChangesInPresentation
    
ird_fs_pe:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable
    
ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
    
ird_fs_pe:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements
    
ird_fs_pe:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements
    
ird_fs_pe:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts
    
ird_fs_pe:DescriptionOfBasisForPreparingAndPresentingInformationNotRequiredByHKFRSForPrivateEntities
    
ird_fs_pe:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments
    
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory
    
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract
    
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable
    
ird_fs_pe:AssetsAndLiabilitiesAxis
    
ird_fs_pe:AssetsAndLiabilitiesMember
    
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems
    
ird_fs_pe:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
    
ird_fs_pe:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
    
ird_fs_pe:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
    
ird_fs_pe:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
    
ird_fs_pe:StatementThatFairValueOfAssetsOtherThanCashToBeDistributedToOwnersCannotBeMeasuredReliablyWithoutUndueCostOrEffort
    
ird_fs_pe:DescriptionOfReasonsWhyReliableFairValueMeasurementOfAssetsOtherThanCashToBeDistributedToOwnersWouldInvolveUndueCostOrEffort
Back>

[811000] Notes - Accounting policies, changes in accounting estimates and errors
ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory
    
ird_fs_pe:DescriptionOfInitialApplicationOfStandardsOrInterpretations
    
ird_fs_pe:DescriptionOfVoluntaryChangeInAccountingPolicy
    
ird_fs_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy
    
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesExplanatory
    
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract
    
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable
    
ird_fs_pe:AccountingEstimatesAxis
    
ird_fs_pe:AccountingEstimatesMember
    
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems
    
ird_fs_pe:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
    
ird_fs_pe:IncreaseDecreaseInAccountingEstimate
    
ird_fs_pe:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
    
ird_fs_pe:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate
    
ird_fs_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors
Back>

[815000] Notes - Events after reporting period
ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory
    
ird_fs_pe:ExplanationOfBodyOfAuthorisation
    
ird_fs_pe:DateOfAuthorisationForIssueOfFinancialStatements2013
    
ird_fs_pe:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue
    
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
    
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract
    
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable
    
ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis
    
ird_fs_pe:NonadjustingEventsMember
    
ird_fs_pe:MajorBusinessCombinationMember
    
ird_fs_pe:DisposalOfMajorSubsidiaryMember
    
ird_fs_pe:AnnouncementOfPlanToDiscontinueOperationMember
    
ird_fs_pe:MajorPurchasesOfAssetsMember
    
ird_fs_pe:OtherDisposalsOfAssetsMember
    
ird_fs_pe:ExpropriationOfMajorAssetsByGovernmentMember
    
ird_fs_pe:DestructionOfMajorProductionPlantMember
    
ird_fs_pe:AnnouncingOrCommencingImplementationOfMajorRestructuringMember
    
ird_fs_pe:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember
    
ird_fs_pe:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
    
ird_fs_pe:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
    
ird_fs_pe:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
    
ird_fs_pe:CommencementOfMajorLitigationMember
    
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
    
ird_fs_pe:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
    
ird_fs_pe:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
Back>

[816000] Notes - Hyperinflationary reporting
ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory
    
ird_fs_pe:ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency
    
ird_fs_pe:IdentityOfPriceIndex
    
ird_fs_pe:LevelOfPriceIndex
    
ird_fs_pe:PriceIndexMovements
    
ird_fs_pe:GainsLossesOnNetMonetaryPosition
Back>

[817000] Notes - Business combinations
ird_fs_pe:DisclosureOfBusinessCombinationsExplanatory
    
ird_fs_pe:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
    
ird_fs_pe:DisclosureOfBusinessCombinationsAbstract
    
ird_fs_pe:DisclosureOfBusinessCombinationsTable
    
ird_fs_pe:BusinessCombinationsAxis
    
ird_fs_pe:EntitysTotalForBusinessCombinationsMember
    
ird_fs_pe:BusinessCombinationsMember
    
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems
    
ird_fs_pe:NameOfAcquiree
    
ird_fs_pe:DescriptionOfAcquiree
    
ird_fs_pe:DateOfAcquisition2013
    
ird_fs_pe:PercentageOfVotingEquityInterestsAcquired
    
ird_fs_pe:CostOfBusinessCombination
    
ird_fs_pe:DescriptionOfComponentsOfCostOfBusinessCombination
    
ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
    
ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate
    
ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate
    
ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
    
ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
    
ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
    
ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
    
ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed
    
ird_fs_pe:GainRecognisedInBargainPurchaseTransaction
    
ird_fs_pe:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
    
ird_fs_pe:DescriptionOfFactorsThatMakeUpGoodwillRecognised
    
ird_fs_pe:UsefulLivesGoodwill
    
ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract
    
ird_fs_pe:Goodwill
    
ird_fs_pe:ChangesInGoodwillAbstract
    
ird_fs_pe:AdditionalRecognitionGoodwill
    
ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
    
ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
    
ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossGoodwill
    
ird_fs_pe:AmortisationGoodwill
    
ird_fs_pe:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill
    
ird_fs_pe:ChangesInGoodwill
    
ird_fs_pe:Goodwill
Back>

[818000] Notes - Related party
ird_fs_pe:DisclosureOfRelatedPartyExplanatory
    
ird_fs_pe:NameOfParentEntity
    
ird_fs_pe:NameOfUltimateParentOfGroup
    
ird_fs_pe:NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements
    
ird_fs_pe:ExplanationOfRelationshipsBetweenParentsAndEntity
    
ird_fs_pe:KeyManagementPersonnelCompensation
    
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
    
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract
    
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable
    
ird_fs_pe:CategoriesOfRelatedPartiesAxis
    
ird_fs_pe:EntitysTotalForRelatedPartiesMember
    
ird_fs_pe:RelatedPartiesMember
    
ird_fs_pe:EntitiesWithControlJointControlOrSignificantInfluenceOverEntityMember
    
ird_fs_pe:EntitiesOverWhichEntityHasControlJointControlOrSignificantInfluenceMember
    
ird_fs_pe:KeyManagementPersonnelOfEntityOrParentMember
    
ird_fs_pe:OtherRelatedPartiesMember
    
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems
    
ird_fs_pe:DescriptionOfTransactionsWithRelatedParty
    
ird_fs_pe:DescriptionOfNatureOfRelatedPartyRelationship
    
ird_fs_pe:RelatedPartyTransactionsAbstract
    
ird_fs_pe:PurchasesOfGoodsRelatedPartyTransactions
    
ird_fs_pe:RevenueFromSaleOfGoodsRelatedPartyTransactions
    
ird_fs_pe:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions
    
ird_fs_pe:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions
    
ird_fs_pe:ServicesReceivedRelatedPartyTransactions
    
ird_fs_pe:RevenueFromRenderingOfServicesRelatedPartyTransactions
    
ird_fs_pe:LeasesAsLessorRelatedPartyTransactions
    
ird_fs_pe:LeasesAsLesseeRelatedPartyTransactions
    
ird_fs_pe:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions
    
ird_fs_pe:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions
    
ird_fs_pe:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions
    
ird_fs_pe:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions
    
ird_fs_pe:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions
    
ird_fs_pe:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions
    
ird_fs_pe:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions
    
ird_fs_pe:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions
    
ird_fs_pe:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions
    
ird_fs_pe:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions
    
ird_fs_pe:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions
    
ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract
    
ird_fs_pe:AmountsPayableRelatedPartyTransactions
    
ird_fs_pe:AmountsReceivableRelatedPartyTransactions
    
ird_fs_pe:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction
    
ird_fs_pe:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
    
ird_fs_pe:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction
    
ird_fs_pe:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction
Back>

[819100] Notes - First time adoption
ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory
    
ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAtDateOfTransitionToHKFRSForPrivateEntities
    
ird_fs_pe:DescriptionOfOmissionOfDisclosuresRequiredByHKFRSForPrivateEntities
    
ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAsResultOfApplyingAmendmentsToHKFRSForPrivateEntities
    
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory
    
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract
    
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable
    
ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
    
ird_fs_pe:HKFRSsMember
    
ird_fs_pe:PreviousGAAPMember
    
ird_fs_pe:EffectOfTransitionToHKFRSsMember
    
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
    
ird_fs_pe:Equity
    
ird_fs_pe:ProfitLoss
    
ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPosition
    
ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance
    
ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedCashFlows
    
ird_fs_pe:DescriptionOfReasonWhyEntityStoppedApplyingHKFRSForPrivateEntities
    
ird_fs_pe:DescriptionOfReasonWhyEntityIsResumingApplicationOfHKFRSForPrivateEntities
    
ird_fs_pe:DescriptionOfWhetherEntityHasAppliedSection35OrSection10WhenApplyingHKFRSForPrivateEntities
    
ird_fs_pe:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented
Back>

[822100] Notes - Property, plant and equipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory
    
ird_fs_pe:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
    
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract
    
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable
    
ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis
    
ird_fs_pe:PropertyPlantAndEquipmentMember
    
ird_fs_pe:LandAndBuildingsMember
    
ird_fs_pe:LandMember
    
ird_fs_pe:BuildingsMember
    
ird_fs_pe:MachineryMember
    
ird_fs_pe:VehiclesMember
    
ird_fs_pe:ShipsMember
    
ird_fs_pe:AircraftMember
    
ird_fs_pe:MotorVehiclesMember
    
ird_fs_pe:FixturesAndFittingsMember
    
ird_fs_pe:OfficeEquipmentMember
    
ird_fs_pe:TangibleExplorationAndEvaluationAssetsMember
    
ird_fs_pe:ConstructionInProgressMember
    
ird_fs_pe:OtherPropertyPlantAndEquipmentMember
    
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
    
ird_fs_pe:CarryingAmountMember
    
ird_fs_pe:GrossCarryingAmountMember
    
ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
    
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems
    
ird_fs_pe:MeasurementBasesPropertyPlantAndEquipment
    
ird_fs_pe:DepreciationMethodPropertyPlantAndEquipment
    
ird_fs_pe:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment
    
ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
    
ird_fs_pe:PropertyPlantAndEquipment
    
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract
    
ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
    
ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
    
ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
    
ird_fs_pe:DepreciationPropertyPlantAndEquipment
    
ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
    
ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
    
ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
    
ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
    
ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
    
ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
    
ird_fs_pe:DisposalsPropertyPlantAndEquipment
    
ird_fs_pe:ChangesInPropertyPlantAndEquipment
    
ird_fs_pe:PropertyPlantAndEquipment
    
ird_fs_pe:EffectiveDateOfRevaluationPropertyPlantAndEquipment
    
ird_fs_pe:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment
    
ird_fs_pe:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment
    
ird_fs_pe:PropertyPlantAndEquipmentRevaluedAssetsAtCost
    
ird_fs_pe:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
ird_fs_pe:DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
ird_fs_pe:UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory
    
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
    
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable
    
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
    
ird_fs_pe:CarryingAmountMember
    
ird_fs_pe:GrossCarryingAmountMember
    
ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
    
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems
    
ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
    
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
    
ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract
    
ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
    
ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
    
ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
    
ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
    
ird_fs_pe:PropertyPlantAndEquipmentRestrictionsOnTitle
    
ird_fs_pe:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment
    
ird_fs_pe:PropertyPlantAndEquipmentPledgedAsSecurity
    
ird_fs_pe:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment
    
ird_fs_pe:StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffort
    
ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldInvolveUndueCostOrEffort
    
ird_fs_pe:PropertyPlantAndEquipmentRevaluationSurplus
    
ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
    
ird_fs_pe:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment
Back>

[822390] Notes - Financial instruments
ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory
    
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract
    
ird_fs_pe:FinancialAssetsAtFairValueThroughProfitOrLoss
    
ird_fs_pe:FinancialAssetsThatAreDebtInstrumentsAtCost
    
ird_fs_pe:FinancialAssetsThatAreEquityInstrumentsAtCost
    
ird_fs_pe:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
    
ird_fs_pe:FinancialLiabilitiesAtAmortisedCost
    
ird_fs_pe:LoanCommitmentsAtCost
    
ird_fs_pe:MethodsAndAssumptionsToDetermineFairValueOfFinancialAssetsAndFinancialLiabilities
    
ird_fs_pe:StatementThatReliableMeasureOfFairValueForFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
    
ird_fs_pe:FinancialAssetsWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
    
ird_fs_pe:FinancialLiabilitiesWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
    
ird_fs_pe:DescriptionOfReasonsWhyReliableFairValueMeasurementOfFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossWouldInvolveUndueCostOrEffort
    
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory
    
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract
    
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable
    
ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
    
ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
    
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems
    
ird_fs_pe:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition
    
ird_fs_pe:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed
    
ird_fs_pe:AssetsThatEntityContinuesToRecognise
    
ird_fs_pe:AssociatedLiabilitiesThatEntityContinuesToRecognise
    
ird_fs_pe:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
    
ird_fs_pe:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
    
ird_fs_pe:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable
    
ird_fs_pe:LoansPayableInDefault
    
ird_fs_pe:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements
    
ird_fs_pe:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract
    
ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract
    
ird_fs_pe:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
    
ird_fs_pe:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss
    
ird_fs_pe:GainsLossesOnFinancialAssetsAtAmortisedCost
    
ird_fs_pe:GainsLossesOnFinancialLiabilitiesAtAmortisedCost
    
ird_fs_pe:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract
    
ird_fs_pe:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss
    
ird_fs_pe:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
    
ird_fs_pe:DisclosureOfFinancialAssetsExplanatory
    
ird_fs_pe:DisclosureOfFinancialAssetsAbstract
    
ird_fs_pe:DisclosureOfFinancialAssetsTable
    
ird_fs_pe:ClassesOfFinancialAssetsAxis
    
ird_fs_pe:FinancialAssetsMember
    
ird_fs_pe:DisclosureOfFinancialAssetsLineItems
    
ird_fs_pe:ImpairmentLossOnFinancialAssets
    
ird_fs_pe:DisclosureOfHedgeAccountingExplanatory
    
ird_fs_pe:DisclosureOfDetailedInformationAboutHedgesExplanatory
    
ird_fs_pe:DisclosureOfHedgeAccountingAbstract
    
ird_fs_pe:DisclosureOfHedgeAccountingTable
    
ird_fs_pe:TypesOfRisksAxis
    
ird_fs_pe:TypesOfRisksMember
    
ird_fs_pe:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember
    
ird_fs_pe:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember
    
ird_fs_pe:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember
    
ird_fs_pe:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember
    
ird_fs_pe:DisclosureOfHedgeAccountingLineItems
    
ird_fs_pe:DescriptionOfTypeOfHedge
    
ird_fs_pe:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
    
ird_fs_pe:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
    
ird_fs_pe:DescriptionOfNatureOfRisksBeingHedged
    
ird_fs_pe:GainsLossesOnHedgingInstrument
    
ird_fs_pe:GainsLossesOnHedgedItemAttributableToHedgedRisk
    
ird_fs_pe:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur
    
ird_fs_pe:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss
    
ird_fs_pe:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur
    
ird_fs_pe:GainsLossesOnCashFlowHedgesNetOfTax
    
ird_fs_pe:GainsLossesOnCashFlowHedgesBeforeTax
    
ird_fs_pe:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
    
ird_fs_pe:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax
    
ird_fs_pe:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
Back>

[823180] Notes - Intangible assets
ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory
    
ird_fs_pe:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
    
ird_fs_pe:DisclosureOfIntangibleAssetsAbstract
    
ird_fs_pe:DisclosureOfIntangibleAssetsTable
    
ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
    
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
    
ird_fs_pe:BrandNamesMember
    
ird_fs_pe:IntangibleExplorationAndEvaluationAssetsMember
    
ird_fs_pe:MastheadsAndPublishingTitlesMember
    
ird_fs_pe:ComputerSoftwareMember
    
ird_fs_pe:LicencesAndFranchisesMember
    
ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
    
ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypesMember
    
ird_fs_pe:IntangibleAssetsUnderDevelopmentMember
    
ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember
    
ird_fs_pe:OtherIntangibleAssetsMember
    
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
    
ird_fs_pe:CarryingAmountMember
    
ird_fs_pe:GrossCarryingAmountMember
    
ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
    
ird_fs_pe:DisclosureOfIntangibleAssetsLineItems
    
ird_fs_pe:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:AmortisationMethodIntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract
    
ird_fs_pe:IntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract
    
ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:IntangibleAssetsOtherThanGoodwill
    
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory
    
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract
    
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable
    
ird_fs_pe:IntangibleAssetsMaterialToEntityAxis
    
ird_fs_pe:IntangibleAssetsMaterialToEntityMember
    
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems
    
ird_fs_pe:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
    
ird_fs_pe:IntangibleAssetsMaterialToEntity
    
ird_fs_pe:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity
    
ird_fs_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue
    
ird_fs_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrant
    
ird_fs_pe:IntangibleAssetsWhoseTitleIsRestricted
    
ird_fs_pe:IntangibleAssetsPledgedAsSecurityForLiabilities
    
ird_fs_pe:ContractualCommitmentsForAcquisitionOfIntangibleAssets
    
ird_fs_pe:ResearchAndDevelopmentExpense
Back>

[824180] Notes - Agriculture
ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory
    
ird_fs_pe:DescriptionOfBiologicalAssets
    
ird_fs_pe:MethodsAndAssumptionsAppliedInDeterminingFairValueOfBiologicalAssets
    
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
    
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract
    
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable
    
ird_fs_pe:MeasurementAxis
    
ird_fs_pe:AggregatedMeasurementMember
    
ird_fs_pe:AtFairValueMember
    
ird_fs_pe:AtCostMember
    
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
    
ird_fs_pe:CarryingAmountMember
    
ird_fs_pe:GrossCarryingAmountMember
    
ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
    
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems
    
ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract
    
ird_fs_pe:BiologicalAssets
    
ird_fs_pe:ChangesInBiologicalAssetsAbstract
    
ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets
    
ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
    
ird_fs_pe:DecreaseDueToHarvestBiologicalAssets
    
ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets
    
ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
    
ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
    
ird_fs_pe:DisposalsBiologicalAssets
    
ird_fs_pe:ChangesInBiologicalAssets
    
ird_fs_pe:BiologicalAssets
    
ird_fs_pe:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost
    
ird_fs_pe:DepreciationMethodBiologicalAssetsAtCost
    
ird_fs_pe:UsefulLivesOrDepreciationRatesBiologicalAssetsAtCost
Back>

[825100] Notes - Investment property
ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory
    
ird_fs_pe:DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairValueOfInvestmentProperty
    
ird_fs_pe:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer
    
ird_fs_pe:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty
    
ird_fs_pe:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty
    
ird_fs_pe:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements
    
ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract
    
ird_fs_pe:InvestmentProperty
    
ird_fs_pe:ChangesInInvestmentPropertyAbstract
    
ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
    
ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentProperty
    
ird_fs_pe:GainsLossesOnFairValueAdjustmentInvestmentProperty
    
ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
    
ird_fs_pe:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
ird_fs_pe:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
ird_fs_pe:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
    
ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
    
ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentProperty
    
ird_fs_pe:ChangesInInvestmentProperty
    
ird_fs_pe:InvestmentProperty
Back>

[825480] Notes - Consolidated, combined and separate financial statements
ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory
    
ird_fs_pe:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower
    
ird_fs_pe:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary
    
ird_fs_pe:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
    
ird_fs_pe:DescriptionOfNatureOfFinancialStatements
    
ird_fs_pe:InvestmentsInSubsidiariesNotConsolidatedAtReportingDate
    
ird_fs_pe:ExplanationOfReasonsWhyCombinedFinancialStatementsArePrepared
    
ird_fs_pe:BasisForDeterminingWhichEntitiesAreIncludedInCombinedFinancialStatements
    
ird_fs_pe:BasisOfPreparationOfCombinedFinancialStatements
    
ird_fs_pe:MethodUsedToAccountForInvestmentsInSubsidiaries
    
ird_fs_pe:MethodUsedToAccountForInvestmentsInJointlyControlledEntities
    
ird_fs_pe:MethodUsedToAccountForInvestmentsInAssociates
    
ird_fs_pe:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate
Back>

[825500] Notes - Interests in joint ventures
ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory
    
ird_fs_pe:DescriptionOfAccountingPolicyForInvestmentsInJointVentures
    
ird_fs_pe:InvestmentsInJointVentures
    
ird_fs_pe:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished
    
ird_fs_pe:CommitmentsInRelationToJointVentures
    
ird_fs_pe:ShareOfProfitLossOfJointVentures
    
ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfJointVentures
    
ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForJointlyControlledEntities
    
ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfJointlyControlledEntitiesWouldInvolveUndueCostOrEffort
    
ird_fs_pe:InvestmentsInJointlyControlledEntitiesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied
Back>

[825600] Notes - Investments in associates
ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory
    
ird_fs_pe:DescriptionOfAccountingPolicyForInvestmentInAssociates
    
ird_fs_pe:InvestmentsInAssociates
    
ird_fs_pe:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished
    
ird_fs_pe:DividendsAndOtherDistributionsRecognisedAsIncome
    
ird_fs_pe:ShareOfProfitLossOfAssociates
    
ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfAssociates
    
ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForAssociates
    
ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfAssociatesWouldInvolveUndueCostOrEffort
    
ird_fs_pe:InvestmentsInAssociatesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied
Back>

[825900] Notes - Non-current assets or disposal groups held for sale
ird_fs_pe:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory
    
ird_fs_pe:DescriptionOfAssetsOrGroupOfAssetsAndLiabilitiesIfEntityHasBindingSaleAgreement
    
ird_fs_pe:DescriptionOfFactsAndCircumstancesOfSaleOrPlan
    
ird_fs_pe:AssetsForWhichEntityHasBindingSaleAgreement
    
ird_fs_pe:LiabilitiesForWhichEntityHasBindingSaleAgreement
Back>

[826380] Notes - Inventories
ird_fs_pe:DisclosureOfInventoriesExplanatory
    
ird_fs_pe:DescriptionOfAccountingPolicyForMeasuringInventories
    
ird_fs_pe:InventoryCostFormulas
    
ird_fs_pe:InventoryWritedown2011
    
ird_fs_pe:ReversalOfInventoryWritedown
    
ird_fs_pe:CostOfInventoriesRecognisedAsExpenseDuringPeriod
    
ird_fs_pe:InventoriesPledgedAsSecurityForLiabilities
Back>

[827570] Notes - Other provisions, contingent liabilities and contingent assets
ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory
    
ird_fs_pe:DisclosureOfOtherProvisionsExplanatory
    
ird_fs_pe:DisclosureOfOtherProvisionsAbstract
    
ird_fs_pe:DisclosureOfOtherProvisionsTable
    
ird_fs_pe:ClassesOfProvisionsAxis
    
ird_fs_pe:OtherProvisionsMember
    
ird_fs_pe:WarrantyProvisionMember
    
ird_fs_pe:RestructuringProvisionMember
    
ird_fs_pe:LegalProceedingsProvisionMember
    
ird_fs_pe:RefundsProvisionMember
    
ird_fs_pe:OnerousContractsProvisionMember
    
ird_fs_pe:MiscellaneousOtherProvisionsMember
    
ird_fs_pe:DisclosureOfOtherProvisionsLineItems
    
ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract
    
ird_fs_pe:OtherProvisions
    
ird_fs_pe:ChangesInOtherProvisionsAbstract
    
ird_fs_pe:AdditionalProvisionsOtherProvisions
    
ird_fs_pe:ProvisionUsedOtherProvisions
    
ird_fs_pe:UnusedProvisionReversedOtherProvisions
    
ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
    
ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
    
ird_fs_pe:ChangesInOtherProvisions
    
ird_fs_pe:OtherProvisions
    
ird_fs_pe:DescriptionOfNatureOfObligationOtherProvisions
    
ird_fs_pe:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
    
ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
    
ird_fs_pe:AssetRecognisedForExpectedReimbursementOtherProvisions
    
ird_fs_pe:ExpectedReimbursementOtherProvisions
    
ird_fs_pe:DisclosureOfContingentLiabilitiesExplanatory
    
ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract
    
ird_fs_pe:DisclosureOfContingentLiabilitiesTable
    
ird_fs_pe:ClassesOfContingentLiabilitiesAxis
    
ird_fs_pe:ContingentLiabilitiesMember
    
ird_fs_pe:WarrantyContingentLiabilityMember
    
ird_fs_pe:RestructuringContingentLiabilityMember
    
ird_fs_pe:LegalProceedingsContingentLiabilityMember
    
ird_fs_pe:OnerousContractsContingentLiabilityMember
    
ird_fs_pe:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
    
ird_fs_pe:OtherContingentLiabilitiesMember
    
ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems
    
ird_fs_pe:DescriptionOfNatureOfObligationContingentLiabilities
    
ird_fs_pe:ExplanationOfFinancialEffectOfContingentLiabilities
    
ird_fs_pe:EstimatedFinancialEffectOfContingentLiabilities
    
ird_fs_pe:ExplanationOfPossibilityOfReimbursementContingentLiabilities
    
ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
    
ird_fs_pe:DescriptionOfNatureOfContingentAssets
    
ird_fs_pe:ExplanationOfEstimatedFinancialEffectOfContingentAssets
    
ird_fs_pe:EstimatedFinancialEffectOfContingentAssets
    
ird_fs_pe:StatementThatEstimateOfFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort
    
ird_fs_pe:DescriptionOfReasonsWhyEstimatingFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort
    
ird_fs_pe:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable
    
ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision
    
ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability
    
ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset
Back>

[831110] Notes - Revenue
ird_fs_pe:DisclosureOfRevenueExplanatory
    
ird_fs_pe:DescriptionOfAccountingPolicyForRecognitionOfRevenue
Back>

[831400] Notes - Government grants
ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory
    
ird_fs_pe:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements
    
ird_fs_pe:GovernmentGrants
    
ird_fs_pe:RevenueFromGovernmentGrants
    
ird_fs_pe:IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity
    
ird_fs_pe:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance
Back>

[831710] Notes - Construction contracts
ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory
    
ird_fs_pe:RevenueFromConstructionContracts
    
ird_fs_pe:MethodsUsedToDetermineConstructionContractRevenueRecognised
    
ird_fs_pe:MethodsUsedToDetermineStageOfCompletionOfConstructionInProgress
    
ird_fs_pe:GrossAmountDueFromCustomersForContractWorkAsAsset
    
ird_fs_pe:GrossAmountDueToCustomersForContractWorkAsLiability
Back>

[832410] Notes - Impairment of assets
ird_fs_pe:DisclosureOfImpairmentOfAssetsExplanatory
    
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
    
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract
    
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
    
ird_fs_pe:ClassesOfAssetsAxis
    
ird_fs_pe:ClassesOfAssetsMember
    
ird_fs_pe:InventoriesMember
    
ird_fs_pe:PropertyPlantAndEquipmentMember
    
ird_fs_pe:GoodwillMember
    
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
    
ird_fs_pe:InvestmentsInAssociatesMember
    
ird_fs_pe:InvestmentsInJointVenturesMember
    
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
    
ird_fs_pe:ImpairmentLossRecognisedInProfitOrLoss
    
ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
    
ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLoss
    
ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
Back>

[832600] Notes - Leases
ird_fs_pe:DisclosureOfLeasesExplanatory
    
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory
    
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract
    
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable
    
ird_fs_pe:ClassesOfAssetsAxis
    
ird_fs_pe:ClassesOfAssetsMember
    
ird_fs_pe:PropertyPlantAndEquipmentMember
    
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
    
ird_fs_pe:InvestmentPropertyMember
    
ird_fs_pe:BiologicalAssetsMember
    
ird_fs_pe:OtherAssetsMember
    
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
    
ird_fs_pe:CarryingAmountMember
    
ird_fs_pe:GrossCarryingAmountMember
    
ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
    
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems
    
ird_fs_pe:RecognisedFinanceLeaseAsAssets
    
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory
    
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract
    
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable
    
ird_fs_pe:MaturityAxis
    
ird_fs_pe:AggregatedTimeBandsMember
    
ird_fs_pe:NotLaterThanOneYearMember
    
ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember
    
ird_fs_pe:LaterThanFiveYearsMember
    
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems
    
ird_fs_pe:MinimumFinanceLeasePaymentsPayable
    
ird_fs_pe:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease
    
ird_fs_pe:LeaseAndSubleasePaymentsRecognisedAsExpense
    
ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLease
    
ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLease
    
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory
    
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract
    
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable
    
ird_fs_pe:MaturityAxis
    
ird_fs_pe:AggregatedTimeBandsMember
    
ird_fs_pe:NotLaterThanOneYearMember
    
ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember
    
ird_fs_pe:LaterThanFiveYearsMember
    
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems
    
ird_fs_pe:GrossInvestmentInFinanceLease
    
ird_fs_pe:UnearnedFinanceIncomeOnFinanceLease
    
ird_fs_pe:MinimumFinanceLeasePaymentsReceivableAtPresentValue
    
ird_fs_pe:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease
    
ird_fs_pe:ContingentRentsRecognisedAsIncomeAbstract
    
ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease
    
ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease
    
ird_fs_pe:ContingentRentsRecognisedAsIncome
    
ird_fs_pe:ExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessor
    
ird_fs_pe:AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable
    
ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLease
    
ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLease
Back>

[834120] Notes - Share-based payment arrangements
ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory
    
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory
    
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
    
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable
    
ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis
    
ird_fs_pe:SharebasedPaymentArrangementsMember
    
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
    
ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement
    
ird_fs_pe:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
    
ird_fs_pe:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
    
ird_fs_pe:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
    
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
    
ird_fs_pe:NumberOfOutstandingShareOptions
    
ird_fs_pe:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
    
ird_fs_pe:NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement
    
ird_fs_pe:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
    
ird_fs_pe:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement
    
ird_fs_pe:NumberOfOutstandingShareOptions
    
ird_fs_pe:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
    
ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement
    
ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement
    
ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement
    
ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement
    
ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement
    
ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement
    
ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement
    
ird_fs_pe:DisclosureOfDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentsExplanatory
    
ird_fs_pe:DescriptionOfLiabilityMeasurementForCashsettledSharebasedPaymentArrangements
    
ird_fs_pe:ExplanationOfModificationsModifiedSharebasedPaymentArrangements
    
ird_fs_pe:ExplanationOfRecognitionAndMeasurementOfSharebasedPaymentExpenseOnBasisOfReasonableAllocationOfExpensesRecognisedForGroup
    
ird_fs_pe:SharebasedPaymentTransactions
    
ird_fs_pe:LiabilitiesFromSharebasedPaymentTransactions2011
Back>

[834480] Notes - Employee benefits
ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory
    
ird_fs_pe:DisclosureOfDefinedBenefitPlansExplanatory
    
ird_fs_pe:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan
    
ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract
    
ird_fs_pe:DisclosureOfDefinedBenefitPlansTable
    
ird_fs_pe:DefinedBenefitPlansAxis
    
ird_fs_pe:DefinedBenefitPlansMember
    
ird_fs_pe:MultiemployerDefinedBenefitPlansMember
    
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems
    
ird_fs_pe:DescriptionOfTypeOfPlan
    
ird_fs_pe:DescriptionOfAccountingPolicyForDefinedBenefitPlans
    
ird_fs_pe:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan
    
ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
    
ird_fs_pe:ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation
    
ird_fs_pe:DescriptionOfReasonsWhyUsingProjectedUnitCreditMethodToMeasureObligationAndCostUnderDefinedBenefitPlansWouldInvolveUndueCostOrEffort
    
ird_fs_pe:DateOfMostRecentComprehensiveActuarialValuation2013
    
ird_fs_pe:DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation
    
ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract
    
ird_fs_pe:DefinedBenefitObligationAtPresentValue
    
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract
    
ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue
    
ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
    
ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue
    
ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue
    
ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
    
ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
    
ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue
    
ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
    
ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
    
ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue
    
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue
    
ird_fs_pe:DefinedBenefitObligationAtPresentValue
    
ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract
    
ird_fs_pe:PlanAssetsAtFairValue
    
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract
    
ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
    
ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
    
ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
    
ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue
    
ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
    
ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
    
ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
    
ird_fs_pe:ChangesInPlanAssetsAtFairValue
    
ird_fs_pe:PlanAssetsAtFairValue
    
ird_fs_pe:ReimbursementRightsAtFairValue
    
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract
    
ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue
    
ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue
    
ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
    
ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue
    
ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue
    
ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
    
ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
    
ird_fs_pe:ChangesInReimbursementRightsAtFairValue
    
ird_fs_pe:ReimbursementRightsAtFairValue
    
ird_fs_pe:CostRelatingToDefinedBenefitPlans
    
ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
    
ird_fs_pe:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets
    
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets
    
ird_fs_pe:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
    
ird_fs_pe:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
    
ird_fs_pe:PropertyAmountContributedToFairValueOfPlanAssets
    
ird_fs_pe:OtherAssetsAmountContributedToFairValueOfPlanAssets
    
ird_fs_pe:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets
    
ird_fs_pe:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets
    
ird_fs_pe:PropertyPercentageContributedToFairValueOfPlanAssets
    
ird_fs_pe:OtherAssetsPercentageContributedToFairValueOfPlanAssets
    
ird_fs_pe:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
    
ird_fs_pe:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
    
ird_fs_pe:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
    
ird_fs_pe:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset
    
ird_fs_pe:ActuarialAssumptionOfDiscountRates
    
ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets
    
ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
    
ird_fs_pe:ActuarialAssumptionOfMedicalCostTrendRates
    
ird_fs_pe:OtherMaterialActuarialAssumptions
    
ird_fs_pe:DisclosureOfOtherLongtermBenefitsExplanatory
    
ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract
    
ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable
    
ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis
    
ird_fs_pe:OtherLongtermBenefitsMember
    
ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems
    
ird_fs_pe:DescriptionOfNatureOfOtherLongtermBenefits
    
ird_fs_pe:OtherLongtermBenefitObligation
    
ird_fs_pe:DescriptionOfFundingOfObligationsOfOtherLongtermBenefitsAtReportingDate
    
ird_fs_pe:DisclosureOfTerminationBenefitsExplanatory
    
ird_fs_pe:DisclosureOfTerminationBenefitsAbstract
    
ird_fs_pe:DisclosureOfTerminationBenefitsTable
    
ird_fs_pe:CategoriesOfTerminationBenefitsAxis
    
ird_fs_pe:TerminationBenefitsMember
    
ird_fs_pe:DisclosureOfTerminationBenefitsLineItems
    
ird_fs_pe:DescriptionOfNatureOfTerminationBenefits
    
ird_fs_pe:TerminationBenefitObligation
    
ird_fs_pe:DescriptionOfFundingOfObligationsOfTerminationBenefits
    
ird_fs_pe:DescriptionOfNatureOfObligationTerminationBenefitsContingentLiability
Back>

[835110] Notes - Income taxes
ird_fs_pe:DisclosureOfIncomeTaxExplanatory
    
ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract
    
ird_fs_pe:CurrentTaxExpenseIncome
    
ird_fs_pe:AdjustmentsForCurrentTaxOfPriorPeriod
    
ird_fs_pe:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
    
ird_fs_pe:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
    
ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract
    
ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense
    
ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
    
ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense
    
ird_fs_pe:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
    
ird_fs_pe:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
    
ird_fs_pe:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders
    
ird_fs_pe:OtherComponentsOfDeferredTaxExpenseIncome
    
ird_fs_pe:IncomeTaxExpenseContinuingOperations
    
ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract
    
ird_fs_pe:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
    
ird_fs_pe:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
    
ird_fs_pe:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome
    
ird_fs_pe:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
    
ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
    
ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
    
ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract
    
ird_fs_pe:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity
    
ird_fs_pe:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
    
ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
    
ird_fs_pe:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate
    
ird_fs_pe:TaxEffectOfRevenuesExemptFromTaxation
    
ird_fs_pe:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
    
ird_fs_pe:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod
    
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
    
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract
    
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable
    
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
    
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
    
ird_fs_pe:TemporaryDifferenceMember
    
ird_fs_pe:UnusedTaxLossesMember
    
ird_fs_pe:UnusedTaxCreditsMember
    
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
    
ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract
    
ird_fs_pe:DeferredTaxAssets
    
ird_fs_pe:DeferredTaxLiabilities
    
ird_fs_pe:DeferredTaxLiabilityAsset
    
ird_fs_pe:AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory
    
ird_fs_pe:AnalysisOfChangeInDeferredTaxAssetsExplanatory
    
ird_fs_pe:DeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsForWhichNoDeferredTaxAssetIsRecognised
    
ird_fs_pe:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits
    
ird_fs_pe:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory
    
ird_fs_pe:CurrentTaxAssetsNotOffsetAgainstCurrentTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed
    
ird_fs_pe:CurrentTaxLiabilitiesNotOffsetAgainstCurrentTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed
    
ird_fs_pe:DeferredTaxAssetsNotOffsetAgainstDeferredTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed
    
ird_fs_pe:DeferredTaxLiabilitiesNotOffsetAgainstDeferredTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed
    
ird_fs_pe:DescriptionOfReasonsWhyApplyingRequirementToOffsetCurrentOrDeferredTaxAssetsAndLiabilitiesWouldInvolveUndueCostOrEffort
Back>

[842000] Notes - Effects of changes in foreign exchange rates
ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
    
ird_fs_pe:DescriptionOfFunctionalCurrency
    
ird_fs_pe:DescriptionOfPresentationCurrency
    
ird_fs_pe:DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency
    
ird_fs_pe:DescriptionOfReasonForChangeInFunctionalCurrency
    
ird_fs_pe:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
    
ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation
Back>

[851100] Notes - Cash flow statement
ird_fs_pe:DisclosureOfCashFlowStatementExplanatory
    
ird_fs_pe:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents
    
ird_fs_pe:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLease
    
ird_fs_pe:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue
    
ird_fs_pe:DescriptionOfConversionOfDebtToEquity
    
ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract
    
ird_fs_pe:CashAndCashEquivalents
    
ird_fs_pe:BankOverdraftsClassifiedAsCashEquivalents
    
ird_fs_pe:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
    
ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
    
ird_fs_pe:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup
    
ird_fs_pe:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup
    
ird_fs_pe:IncomeTaxesPaidRefundAbstract
    
ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
    
ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
    
ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
    
ird_fs_pe:IncomeTaxesPaidRefund
Back>

[861200] Notes - Share capital, reserves and other equity interest
ird_fs_pe:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
    
ird_fs_pe:DisclosureOfClassesOfShareCapitalExplanatory
    
ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract
    
ird_fs_pe:DisclosureOfClassesOfShareCapitalTable
    
ird_fs_pe:ClassesOfShareCapitalAxis
    
ird_fs_pe:ClassesOfShareCapitalMember
    
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems
    
ird_fs_pe:NumberOfSharesAuthorised
    
ird_fs_pe:NumberOfSharesIssuedAndFullyPaid
    
ird_fs_pe:NumberOfSharesIssuedButNotFullyPaid
    
ird_fs_pe:ParValuePerShare
    
ird_fs_pe:ExplanationOfFactThatSharesHaveNoParValue
    
ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract
    
ird_fs_pe:NumberOfSharesOutstanding
    
ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract
    
ird_fs_pe:IncreaseDecreaseInNumberOfSharesOutstanding
    
ird_fs_pe:NumberOfSharesOutstanding
    
ird_fs_pe:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
    
ird_fs_pe:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
    
ird_fs_pe:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
    
ird_fs_pe:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
    
ird_fs_pe:DisclosureOfReservesAndOtherEquityInterestExplanatory
    
ird_fs_pe:DisclosureOfReservesWithinEquityAbstract
    
ird_fs_pe:DisclosureOfReservesWithinEquityTable
    
ird_fs_pe:ReservesWithinEquityAxis
    
ird_fs_pe:OtherReservesMember
    
ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
    
ird_fs_pe:ReserveOfCashFlowHedgesMember
    
ird_fs_pe:RevaluationSurplusMember
    
ird_fs_pe:DisclosureOfReservesWithinEquityLineItems
    
ird_fs_pe:DescriptionOfNatureAndPurposeOfReservesWithinEquity
    
ird_fs_pe:DescriptionOfOtherEquityInterest
Back>

[990000] Axis - Defaults
ird_fs_pe:AccountingEstimatesAxis
    
ird_fs_pe:AccountingEstimatesMember
ird_fs_pe:AssetsAndLiabilitiesAxis
    
ird_fs_pe:AssetsAndLiabilitiesMember
ird_fs_pe:BusinessCombinationsAxis
    
ird_fs_pe:EntitysTotalForBusinessCombinationsMember
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
    
ird_fs_pe:CarryingAmountMember
ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis
    
ird_fs_pe:OtherLongtermBenefitsMember
ird_fs_pe:CategoriesOfRelatedPartiesAxis
    
ird_fs_pe:EntitysTotalForRelatedPartiesMember
ird_fs_pe:CategoriesOfTerminationBenefitsAxis
    
ird_fs_pe:TerminationBenefitsMember
ird_fs_pe:ClassesOfAssetsAxis
    
ird_fs_pe:ClassesOfAssetsMember
ird_fs_pe:ClassesOfContingentLiabilitiesAxis
    
ird_fs_pe:ContingentLiabilitiesMember
ird_fs_pe:ClassesOfFinancialAssetsAxis
    
ird_fs_pe:FinancialAssetsMember
ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
    
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis
    
ird_fs_pe:PropertyPlantAndEquipmentMember
ird_fs_pe:ClassesOfProvisionsAxis
    
ird_fs_pe:OtherProvisionsMember
ird_fs_pe:ClassesOfShareCapitalAxis
    
ird_fs_pe:ClassesOfShareCapitalMember
ird_fs_pe:ComponentsOfEquityAxis
    
ird_fs_pe:EquityMember
ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis
    
ird_fs_pe:ConsolidatedMember
ird_fs_pe:CreationDateAxis
    
ird_fs_pe:DefaultFinancialStatementsDateMember
ird_fs_pe:DefinedBenefitPlansAxis
    
ird_fs_pe:DefinedBenefitPlansMember
ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
    
ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
    
ird_fs_pe:HKFRSsMember
ird_fs_pe:IntangibleAssetsMaterialToEntityAxis
    
ird_fs_pe:IntangibleAssetsMaterialToEntityMember
ird_fs_pe:MaturityAxis
    
ird_fs_pe:AggregatedTimeBandsMember
ird_fs_pe:MeasurementAxis
    
ird_fs_pe:AggregatedMeasurementMember
ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis
    
ird_fs_pe:NonadjustingEventsMember
ird_fs_pe:ReclassifiedItemsAxis
    
ird_fs_pe:ReclassifiedItemsMember
ird_fs_pe:ReservesWithinEquityAxis
    
ird_fs_pe:OtherReservesMember
ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis
    
ird_fs_pe:RestatedMember
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
    
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
ird_fs_pe:TypesOfRisksAxis
    
ird_fs_pe:TypesOfRisksMember
ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis
    
ird_fs_pe:SharebasedPaymentArrangementsMember
Back>



List of Tables (Hypercubes) organised by Definition ELRs

Extended Link Roles      
[610000] Statement of changes in equity  
[810000] Notes - Corporate information and statement of HKFRS compliance  
[810000a] Notes - Corporate information and statement of HKFRS compliance - Disclosure of assets and liabilities with significant risk of material adjustment  
[811000] Notes - Accounting policies, changes in accounting estimates and errors  
[815000] Notes - Events after reporting period  
[817000] Notes - Business combinations  
[818000] Notes - Related party  
[819100] Notes - First time adoption  
[822100] Notes - Property, plant and equipment  
[822100a] Notes - Property, plant and equipment - Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment  
[822390a] Notes - Financial instruments - Disclosure of transferred financial assets that are not derecognised in their entirety  
[822390b] Notes - Financial instruments - Disclosure of detailed information about hedges  
[822390c] Notes - Financial instruments - Disclosure of financial assets  
[823180] Notes - Intangible assets  
[823180a] Notes - Intangible assets - Disclosure of intangible assets material to entity  
[824180] Notes - Agriculture  
[827570a] Notes - Other provisions, contingent liabilities and contingent assets - Disclosure of other provisions  
[827570b] Notes - Other provisions, contingent liabilities and contingent assets - Disclosure of contingent liabilities  
[832410] Notes - Impairment of assets  
[832600a] Notes - Leases - Disclosure of recognised finance lease as assets by lessee  
[832600b] Notes - Leases - Disclosure of finance lease and operating lease by lessee  
[832600c] Notes - Leases - Disclosure of finance lease and operating lease by lessor  
[834120a] Notes - Share-based payment arrangements - Disclosure of terms and conditions of share-based payment arrangement  
[834480] Notes - Employee benefits  
[834480a] Notes - Employee benefits - Disclosure of other long-term employee benefits  
[834480b] Notes - Employee benefits - Disclosure of termination benefits  
[835110] Notes - Income taxes  
[861200a] Notes - Share capital, reserves and other equity interest - Disclosure of classes of share capital  
[861200b] Notes - Share capital, reserves and other equity interest - Disclosure of reserves within equity  
[901000] Axis - Retrospective application and retrospective restatement  
[901500] Axis - Creation date  
[913000] Axis - Consolidated, combined and separate financial statements  
[990000] Axis - Defaults  



[901000] Axis - Retrospective application and retrospective restatement
ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:RestatedMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:PreviouslyStatedMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:FinancialEffectOfCorrectionsOfAccountingErrorsMember
Back>

[901500] Axis - Creation date
ird_fs_pe:CreationDateAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:DefaultFinancialStatementsDateMember
Back>

[913000] Axis - Consolidated, combined and separate financial statements
ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:ConsolidatedMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:CombinedMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:SeparateMember
Back>

[990000] Axis - Defaults
ird_fs_pe:AccountingEstimatesAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:AccountingEstimatesMember
ird_fs_pe:AssetsAndLiabilitiesAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:AssetsAndLiabilitiesMember
ird_fs_pe:BusinessCombinationsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:EntitysTotalForBusinessCombinationsMember
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:CarryingAmountMember
ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:OtherLongtermBenefitsMember
ird_fs_pe:CategoriesOfRelatedPartiesAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:EntitysTotalForRelatedPartiesMember
ird_fs_pe:CategoriesOfTerminationBenefitsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:TerminationBenefitsMember
ird_fs_pe:ClassesOfAssetsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:ClassesOfAssetsMember
ird_fs_pe:ClassesOfContingentLiabilitiesAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:ContingentLiabilitiesMember
ird_fs_pe:ClassesOfFinancialAssetsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:FinancialAssetsMember
ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:PropertyPlantAndEquipmentMember
ird_fs_pe:ClassesOfProvisionsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:OtherProvisionsMember
ird_fs_pe:ClassesOfShareCapitalAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:ClassesOfShareCapitalMember
ird_fs_pe:ComponentsOfEquityAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:EquityMember
ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:ConsolidatedMember
ird_fs_pe:CreationDateAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:DefaultFinancialStatementsDateMember
ird_fs_pe:DefinedBenefitPlansAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:DefinedBenefitPlansMember
ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:HKFRSsMember
ird_fs_pe:IntangibleAssetsMaterialToEntityAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:IntangibleAssetsMaterialToEntityMember
ird_fs_pe:MaturityAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:AggregatedTimeBandsMember
ird_fs_pe:MeasurementAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:AggregatedMeasurementMember
ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:NonadjustingEventsMember
ird_fs_pe:ReclassifiedItemsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:ReclassifiedItemsMember
ird_fs_pe:ReservesWithinEquityAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:OtherReservesMember
ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:RestatedMember
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
ird_fs_pe:TypesOfRisksAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:TypesOfRisksMember
ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-default  ird_fs_pe:SharebasedPaymentArrangementsMember
Back>

[610000] Statement of changes in equity
ird_fs_pe:StatementOfChangesInEquityAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:StatementOfChangesInEquityTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:ComponentsOfEquityAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:EquityMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:EquityAttributableToOwnersOfParentMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:IssuedCapitalMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:SharePremiumMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:TreasurySharesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:OtherEquityInterestMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:OtherReservesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:ReserveOfCashFlowHedgesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:RevaluationSurplusMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:RetainedEarningsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:NoncontrollingInterestsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:RestatedMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:PreviouslyStatedMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:FinancialEffectOfCorrectionsOfAccountingErrorsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:StatementOfChangesInEquityLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInEquityAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ComprehensiveIncomeAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ProfitLoss
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:OtherComprehensiveIncome
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ComprehensiveIncome
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IssueOfEquity
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DividendsPaid
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInEquity
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:Equity
Back>

[810000] Notes - Corporate information and statement of HKFRS compliance
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:ReclassifiedItemsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:ReclassifiedItemsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfNatureOfReclassificationOrChangesInPresentation
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AmountOfReclassificationsOrChangesInPresentation
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfReasonForReclassificationOrChangesInPresentation
Back>

[810000a] Notes - Corporate information and statement of HKFRS compliance - Disclosure of assets and liabilities with significant risk of material adjustment
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:AssetsAndLiabilitiesAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:AssetsAndLiabilitiesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Back>

[811000] Notes - Accounting policies, changes in accounting estimates and errors
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:AccountingEstimatesAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:AccountingEstimatesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseInAccountingEstimate
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
Back>

[815000] Notes - Events after reporting period
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:NonadjustingEventsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:MajorBusinessCombinationMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisposalOfMajorSubsidiaryMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AnnouncementOfPlanToDiscontinueOperationMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:MajorPurchasesOfAssetsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:OtherDisposalsOfAssetsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ExpropriationOfMajorAssetsByGovernmentMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DestructionOfMajorProductionPlantMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AnnouncingOrCommencingImplementationOfMajorRestructuringMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:CommencementOfMajorLitigationMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
Back>

[817000] Notes - Business combinations
ird_fs_pe:DisclosureOfBusinessCombinationsAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfBusinessCombinationsTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:BusinessCombinationsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:EntitysTotalForBusinessCombinationsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:BusinessCombinationsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfBusinessCombinationsLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:NameOfAcquiree
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfAcquiree
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DateOfAcquisition2013
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:PercentageOfVotingEquityInterestsAcquired
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:CostOfBusinessCombination
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfComponentsOfCostOfBusinessCombination
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:GainRecognisedInBargainPurchaseTransaction
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfFactorsThatMakeUpGoodwillRecognised
Back>

[818000] Notes - Related party
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:CategoriesOfRelatedPartiesAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:EntitysTotalForRelatedPartiesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:RelatedPartiesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:EntitiesWithControlJointControlOrSignificantInfluenceOverEntityMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:EntitiesOverWhichEntityHasControlJointControlOrSignificantInfluenceMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:KeyManagementPersonnelOfEntityOrParentMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:OtherRelatedPartiesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfTransactionsWithRelatedParty
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfNatureOfRelatedPartyRelationship
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:RelatedPartyTransactionsAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:PurchasesOfGoodsRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:RevenueFromSaleOfGoodsRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ServicesReceivedRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:RevenueFromRenderingOfServicesRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:LeasesAsLessorRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:LeasesAsLesseeRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AmountsPayableRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AmountsReceivableRelatedPartyTransactions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction
Back>

[819100] Notes - First time adoption
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:HKFRSsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:PreviousGAAPMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:EffectOfTransitionToHKFRSsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:Equity
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ProfitLoss
Back>

[822100] Notes - Property, plant and equipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:PropertyPlantAndEquipmentMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:LandAndBuildingsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:LandMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:BuildingsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:MachineryMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:VehiclesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:ShipsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:AircraftMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member   ird_fs_pe:MotorVehiclesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:FixturesAndFittingsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:OfficeEquipmentMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:TangibleExplorationAndEvaluationAssetsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ConstructionInProgressMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:OtherPropertyPlantAndEquipmentMember
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:CarryingAmountMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:GrossCarryingAmountMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:MeasurementBasesPropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DepreciationMethodPropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DepreciationPropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisposalsPropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInPropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:PropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:EffectiveDateOfRevaluationPropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:PropertyPlantAndEquipmentRevaluedAssetsAtCost
Back>

[822100a] Notes - Property, plant and equipment - Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:CarryingAmountMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:GrossCarryingAmountMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
Back>

[822390a] Notes - Financial instruments - Disclosure of transferred financial assets that are not derecognised in their entirety
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AssetsThatEntityContinuesToRecognise
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AssociatedLiabilitiesThatEntityContinuesToRecognise
Back>

[822390b] Notes - Financial instruments - Disclosure of detailed information about hedges
ird_fs_pe:DisclosureOfHedgeAccountingAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfHedgeAccountingTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:TypesOfRisksAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:TypesOfRisksMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfHedgeAccountingLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfTypeOfHedge
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfNatureOfRisksBeingHedged
Back>

[822390c] Notes - Financial instruments - Disclosure of financial assets
ird_fs_pe:DisclosureOfFinancialAssetsAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfFinancialAssetsTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:ClassesOfFinancialAssetsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:FinancialAssetsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfFinancialAssetsLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ImpairmentLossOnFinancialAssets
Back>

[823180] Notes - Intangible assets
ird_fs_pe:DisclosureOfIntangibleAssetsAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfIntangibleAssetsTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:BrandNamesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IntangibleExplorationAndEvaluationAssetsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:MastheadsAndPublishingTitlesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ComputerSoftwareMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:LicencesAndFranchisesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IntangibleAssetsUnderDevelopmentMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:OtherIntangibleAssetsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:CarryingAmountMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:GrossCarryingAmountMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfIntangibleAssetsLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AmortisationMethodIntangibleAssetsOtherThanGoodwill
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IntangibleAssetsOtherThanGoodwill
Back>

[823180a] Notes - Intangible assets - Disclosure of intangible assets material to entity
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:IntangibleAssetsMaterialToEntityAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:IntangibleAssetsMaterialToEntityMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IntangibleAssetsMaterialToEntity
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity
Back>

[824180] Notes - Agriculture
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:MeasurementAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:AggregatedMeasurementMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AtFairValueMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AtCostMember
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:CarryingAmountMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:GrossCarryingAmountMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInBiologicalAssetsAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DecreaseDueToHarvestBiologicalAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisposalsBiologicalAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInBiologicalAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:BiologicalAssets
Back>

[827570a] Notes - Other provisions, contingent liabilities and contingent assets - Disclosure of other provisions
ird_fs_pe:DisclosureOfOtherProvisionsAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfOtherProvisionsTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:ClassesOfProvisionsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:OtherProvisionsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:WarrantyProvisionMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:RestructuringProvisionMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:LegalProceedingsProvisionMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:RefundsProvisionMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:OnerousContractsProvisionMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:MiscellaneousOtherProvisionsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfOtherProvisionsLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInOtherProvisionsAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AdditionalProvisionsOtherProvisions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ProvisionUsedOtherProvisions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:UnusedProvisionReversedOtherProvisions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInOtherProvisions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:OtherProvisions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfNatureOfObligationOtherProvisions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AssetRecognisedForExpectedReimbursementOtherProvisions
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ExpectedReimbursementOtherProvisions
Back>

[827570b] Notes - Other provisions, contingent liabilities and contingent assets - Disclosure of contingent liabilities
ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfContingentLiabilitiesTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:ClassesOfContingentLiabilitiesAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:ContingentLiabilitiesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:WarrantyContingentLiabilityMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:RestructuringContingentLiabilityMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:LegalProceedingsContingentLiabilityMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:OnerousContractsContingentLiabilityMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:OtherContingentLiabilitiesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfNatureOfObligationContingentLiabilities
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ExplanationOfFinancialEffectOfContingentLiabilities
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:EstimatedFinancialEffectOfContingentLiabilities
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ExplanationOfPossibilityOfReimbursementContingentLiabilities
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
Back>

[832410] Notes - Impairment of assets
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:ClassesOfAssetsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:ClassesOfAssetsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:InventoriesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:PropertyPlantAndEquipmentMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:GoodwillMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:InvestmentsInAssociatesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:InvestmentsInJointVenturesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ImpairmentLossRecognisedInProfitOrLoss
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLoss
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
Back>

[832600a] Notes - Leases - Disclosure of recognised finance lease as assets by lessee
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:ClassesOfAssetsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:ClassesOfAssetsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:PropertyPlantAndEquipmentMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:InvestmentPropertyMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:BiologicalAssetsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:OtherAssetsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:CarryingAmountMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:GrossCarryingAmountMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:RecognisedFinanceLeaseAsAssets
Back>

[832600b] Notes - Leases - Disclosure of finance lease and operating lease by lessee
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:MaturityAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:AggregatedTimeBandsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:NotLaterThanOneYearMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:LaterThanFiveYearsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:MinimumFinanceLeasePaymentsPayable
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease
Back>

[832600c] Notes - Leases - Disclosure of finance lease and operating lease by lessor
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:MaturityAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:AggregatedTimeBandsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:NotLaterThanOneYearMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:LaterThanFiveYearsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:GrossInvestmentInFinanceLease
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:UnearnedFinanceIncomeOnFinanceLease
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:MinimumFinanceLeasePaymentsReceivableAtPresentValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease
Back>

[834120a] Notes - Share-based payment arrangements - Disclosure of terms and conditions of share-based payment arrangement
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:SharebasedPaymentArrangementsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
Back>

[834480] Notes - Employee benefits
ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfDefinedBenefitPlansTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:DefinedBenefitPlansAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:DefinedBenefitPlansMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:MultiemployerDefinedBenefitPlansMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfTypeOfPlan
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfAccountingPolicyForDefinedBenefitPlans
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfReasonsWhyUsingProjectedUnitCreditMethodToMeasureObligationAndCostUnderDefinedBenefitPlansWouldInvolveUndueCostOrEffort
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DateOfMostRecentComprehensiveActuarialValuation2013
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DefinedBenefitObligationAtPresentValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInPlanAssetsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:PlanAssetsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInReimbursementRightsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ReimbursementRightsAtFairValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:CostRelatingToDefinedBenefitPlans
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:PropertyAmountContributedToFairValueOfPlanAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:OtherAssetsAmountContributedToFairValueOfPlanAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:PropertyPercentageContributedToFairValueOfPlanAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:OtherAssetsPercentageContributedToFairValueOfPlanAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ActuarialAssumptionOfDiscountRates
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ActuarialAssumptionOfMedicalCostTrendRates
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:OtherMaterialActuarialAssumptions
Back>

[834480a] Notes - Employee benefits - Disclosure of other long-term employee benefits
ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:OtherLongtermBenefitsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfNatureOfOtherLongtermBenefits
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:OtherLongtermBenefitObligation
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfFundingOfObligationsOfOtherLongtermBenefitsAtReportingDate
Back>

[834480b] Notes - Employee benefits - Disclosure of termination benefits
ird_fs_pe:DisclosureOfTerminationBenefitsAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfTerminationBenefitsTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:CategoriesOfTerminationBenefitsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:TerminationBenefitsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfTerminationBenefitsLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfNatureOfTerminationBenefits
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:TerminationBenefitObligation
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfFundingOfObligationsOfTerminationBenefits
Back>

[835110] Notes - Income taxes
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:TemporaryDifferenceMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:UnusedTaxLossesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:UnusedTaxCreditsMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DeferredTaxAssets
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DeferredTaxLiabilities
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DeferredTaxLiabilityAsset
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:AnalysisOfChangeInDeferredTaxAssetsExplanatory
Back>

[861200a] Notes - Share capital, reserves and other equity interest - Disclosure of classes of share capital
ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfClassesOfShareCapitalTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:ClassesOfShareCapitalAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:ClassesOfShareCapitalMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:NumberOfSharesAuthorised
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:NumberOfSharesIssuedAndFullyPaid
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:NumberOfSharesIssuedButNotFullyPaid
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ParValuePerShare
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ExplanationOfFactThatSharesHaveNoParValue
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:IncreaseDecreaseInNumberOfSharesOutstanding
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:NumberOfSharesOutstanding
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Back>

[861200b] Notes - Share capital, reserves and other equity interest - Disclosure of reserves within equity
ird_fs_pe:DisclosureOfReservesWithinEquityAbstract
    
arcrole:http://xbrl.org/int/dim/arcrole/all  ird_fs_pe:DisclosureOfReservesWithinEquityTable
    
arcrole:http://xbrl.org/int/dim/arcrole/hypercube-dimension  ird_fs_pe:ReservesWithinEquityAxis
    
arcrole:http://xbrl.org/int/dim/arcrole/dimension-domain  ird_fs_pe:OtherReservesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:ReserveOfCashFlowHedgesMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:RevaluationSurplusMember
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DisclosureOfReservesWithinEquityLineItems
    
arcrole:http://xbrl.org/int/dim/arcrole/domain-member  ird_fs_pe:DescriptionOfNatureAndPurposeOfReservesWithinEquity
Back>



List of Calculation Validation Rules organised by Calculation ELRs

Extended Link Roles      
[210000] Statement of financial position, current/non-current
[220000] Statement of financial position, order of liquidity
[310000] Income statement, by function of expense
[320000] Income statement, by nature of expense
[410000] Statement of comprehensive income, OCI components presented net of tax
[420000] Statement of comprehensive income, OCI components presented before tax
[510000] Statement of cash flows, direct method
[520000] Statement of cash flows, indirect method
[610000] Statement of changes in equity
[800100] Notes - Subclassifications of assets, liabilities and equities
[800200] Notes - Analysis of income and expense
[817000] Notes - Business combinations
[822100] Notes - Property, plant and equipment
[823180] Notes - Intangible assets
[824180] Notes - Agriculture
[825100] Notes - Investment property
[827570] Notes - Other provisions, contingent liabilities and contingent assets
[832600] Notes - Leases
[834480] Notes - Employee benefits
[835110] Notes - Income taxes
[851100] Notes - Cash flow statement



[210000] Statement of financial position, current/non-current
ird_fs_pe:Assets
    
Weight:1.0  ird_fs_pe:NoncurrentAssets
    
Weight:1.0  ird_fs_pe:PropertyPlantAndEquipment
    
Weight:1.0  ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
    
Weight:1.0  ird_fs_pe:InvestmentProperty
    
Weight:1.0  ird_fs_pe:Goodwill
    
Weight:1.0  ird_fs_pe:IntangibleAssetsOtherThanGoodwill
    
Weight:1.0  ird_fs_pe:InvestmentsInAssociates
    
Weight:1.0  ird_fs_pe:InvestmentsInJointVentures
    
Weight:1.0  ird_fs_pe:NoncurrentBiologicalAssetsAtCost
    
Weight:1.0  ird_fs_pe:NoncurrentBiologicalAssetsAtFairValue
    
Weight:1.0  ird_fs_pe:NoncurrentReceivables
    
Weight:1.0  ird_fs_pe:NoncurrentInventories
    
Weight:1.0  ird_fs_pe:DeferredTaxAssets
    
Weight:1.0  ird_fs_pe:CurrentTaxAssetsNoncurrent
    
Weight:1.0  ird_fs_pe:OtherNoncurrentFinancialAssets
    
Weight:1.0  ird_fs_pe:OtherNoncurrentNonfinancialAssets
    
Weight:1.0  ird_fs_pe:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
    
Weight:1.0  ird_fs_pe:CurrentAssets
    
Weight:1.0  ird_fs_pe:Inventories
    
Weight:1.0  ird_fs_pe:TradeAndOtherCurrentReceivables
    
Weight:1.0  ird_fs_pe:CurrentTaxAssetsCurrent
    
Weight:1.0  ird_fs_pe:CurrentBiologicalAssetsAtCost
    
Weight:1.0  ird_fs_pe:CurrentBiologicalAssetsAtFairValue
    
Weight:1.0  ird_fs_pe:OtherCurrentFinancialAssets
    
Weight:1.0  ird_fs_pe:OtherCurrentNonfinancialAssets
    
Weight:1.0  ird_fs_pe:CashAndCashEquivalents
    
Weight:1.0  ird_fs_pe:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
ird_fs_pe:EquityAndLiabilities
    
Weight:1.0  ird_fs_pe:Equity
    
Weight:1.0  ird_fs_pe:EquityAttributableToOwnersOfParent
    
Weight:1.0  ird_fs_pe:IssuedCapital
    
Weight:1.0  ird_fs_pe:RetainedEarnings
    
Weight:1.0  ird_fs_pe:SharePremium
    
Weight:-1.0  ird_fs_pe:TreasuryShares
    
Weight:1.0  ird_fs_pe:OtherEquityInterest
    
Weight:1.0  ird_fs_pe:OtherReserves
    
Weight:1.0  ird_fs_pe:NoncontrollingInterests
    
Weight:1.0  ird_fs_pe:Liabilities
    
Weight:1.0  ird_fs_pe:NoncurrentLiabilities
    
Weight:1.0  ird_fs_pe:NoncurrentProvisions
    
Weight:1.0  ird_fs_pe:NoncurrentProvisionsForEmployeeBenefits
    
Weight:1.0  ird_fs_pe:OtherLongtermProvisions
    
Weight:1.0  ird_fs_pe:NoncurrentPayables
    
Weight:1.0  ird_fs_pe:DeferredTaxLiabilities
    
Weight:1.0  ird_fs_pe:CurrentTaxLiabilitiesNoncurrent
    
Weight:1.0  ird_fs_pe:OtherNoncurrentFinancialLiabilities
    
Weight:1.0  ird_fs_pe:OtherNoncurrentNonfinancialLiabilities
    
Weight:1.0  ird_fs_pe:CurrentLiabilities
    
Weight:1.0  ird_fs_pe:CurrentProvisions
    
Weight:1.0  ird_fs_pe:CurrentProvisionsForEmployeeBenefits
    
Weight:1.0  ird_fs_pe:OtherShorttermProvisions
    
Weight:1.0  ird_fs_pe:TradeAndOtherCurrentPayables
    
Weight:1.0  ird_fs_pe:CurrentTaxLiabilitiesCurrent
    
Weight:1.0  ird_fs_pe:OtherCurrentFinancialLiabilities
    
Weight:1.0  ird_fs_pe:OtherCurrentNonfinancialLiabilities
Back>

[220000] Statement of financial position, order of liquidity
ird_fs_pe:Assets
    
Weight:1.0  ird_fs_pe:PropertyPlantAndEquipment
    
Weight:1.0  ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
    
Weight:1.0  ird_fs_pe:InvestmentProperty
    
Weight:1.0  ird_fs_pe:Goodwill
    
Weight:1.0  ird_fs_pe:IntangibleAssetsOtherThanGoodwill
    
Weight:1.0  ird_fs_pe:OtherFinancialAssets
    
Weight:1.0  ird_fs_pe:OtherNonfinancialAssets
    
Weight:1.0  ird_fs_pe:InvestmentsInAssociates
    
Weight:1.0  ird_fs_pe:InvestmentsInJointVentures
    
Weight:1.0  ird_fs_pe:BiologicalAssetsAtCost
    
Weight:1.0  ird_fs_pe:BiologicalAssetsAtFairValue
    
Weight:1.0  ird_fs_pe:InventoriesTotal
    
Weight:1.0  ird_fs_pe:CurrentTaxAssets
    
Weight:1.0  ird_fs_pe:DeferredTaxAssets
    
Weight:1.0  ird_fs_pe:TradeAndOtherReceivables
    
Weight:1.0  ird_fs_pe:CashAndCashEquivalents
    
Weight:1.0  ird_fs_pe:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
ird_fs_pe:EquityAndLiabilities
    
Weight:1.0  ird_fs_pe:Equity
    
Weight:1.0  ird_fs_pe:EquityAttributableToOwnersOfParent
    
Weight:1.0  ird_fs_pe:IssuedCapital
    
Weight:1.0  ird_fs_pe:RetainedEarnings
    
Weight:1.0  ird_fs_pe:SharePremium
    
Weight:-1.0  ird_fs_pe:TreasuryShares
    
Weight:1.0  ird_fs_pe:OtherEquityInterest
    
Weight:1.0  ird_fs_pe:OtherReserves
    
Weight:1.0  ird_fs_pe:NoncontrollingInterests
    
Weight:1.0  ird_fs_pe:Liabilities
    
Weight:1.0  ird_fs_pe:TradeAndOtherPayables
    
Weight:1.0  ird_fs_pe:Provisions
    
Weight:1.0  ird_fs_pe:ProvisionsForEmployeeBenefits
    
Weight:1.0  ird_fs_pe:OtherProvisions
    
Weight:1.0  ird_fs_pe:OtherFinancialLiabilities
    
Weight:1.0  ird_fs_pe:OtherNonfinancialLiabilities
    
Weight:1.0  ird_fs_pe:CurrentTaxLiabilities
    
Weight:1.0  ird_fs_pe:DeferredTaxLiabilities
Back>

[310000] Income statement, by function of expense
ird_fs_pe:ProfitLoss
    
Weight:1.0  ird_fs_pe:ProfitLossFromContinuingOperations
    
Weight:1.0  ird_fs_pe:ProfitLossBeforeTax
    
Weight:1.0  ird_fs_pe:GrossProfit
    
Weight:1.0  ird_fs_pe:Revenue
    
Weight:-1.0  ird_fs_pe:CostOfSales
    
Weight:1.0  ird_fs_pe:OtherIncome
    
Weight:-1.0  ird_fs_pe:DistributionCosts
    
Weight:-1.0  ird_fs_pe:AdministrativeExpense
    
Weight:-1.0  ird_fs_pe:OtherExpenseByFunction
    
Weight:1.0  ird_fs_pe:OtherGainsLosses
    
Weight:1.0  ird_fs_pe:FinanceIncome
    
Weight:-1.0  ird_fs_pe:FinanceCosts
    
Weight:1.0  ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
    
Weight:-1.0  ird_fs_pe:IncomeTaxExpenseContinuingOperations
    
Weight:1.0  ird_fs_pe:ProfitLossFromDiscontinuedOperations
Back>

[320000] Income statement, by nature of expense
ird_fs_pe:ProfitLoss
    
Weight:1.0  ird_fs_pe:ProfitLossFromContinuingOperations
    
Weight:1.0  ird_fs_pe:ProfitLossBeforeTax
    
Weight:1.0  ird_fs_pe:Revenue
    
Weight:1.0  ird_fs_pe:OtherIncome
    
Weight:-1.0  ird_fs_pe:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
    
Weight:1.0  ird_fs_pe:OtherWorkPerformedByEntityAndCapitalised
    
Weight:-1.0  ird_fs_pe:RawMaterialsAndConsumablesUsed
    
Weight:-1.0  ird_fs_pe:EmployeeBenefitsExpense
    
Weight:-1.0  ird_fs_pe:DepreciationAndAmortisationExpense
    
Weight:-1.0  ird_fs_pe:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
    
Weight:-1.0  ird_fs_pe:OtherExpenseByNature
    
Weight:1.0  ird_fs_pe:OtherGainsLosses
    
Weight:1.0  ird_fs_pe:FinanceIncome
    
Weight:-1.0  ird_fs_pe:FinanceCosts
    
Weight:1.0  ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
    
Weight:-1.0  ird_fs_pe:IncomeTaxExpenseContinuingOperations
    
Weight:1.0  ird_fs_pe:ProfitLossFromDiscontinuedOperations
Back>

[410000] Statement of comprehensive income, OCI components presented net of tax
ird_fs_pe:ComprehensiveIncome
    
Weight:1.0  ird_fs_pe:ProfitLoss
    
Weight:1.0  ird_fs_pe:OtherComprehensiveIncome
    
Weight:1.0  ird_fs_pe:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
    
Weight:1.0  ird_fs_pe:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
    
Weight:1.0  ird_fs_pe:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans
    
Weight:1.0  ird_fs_pe:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
    
Weight:1.0  ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Back>

[420000] Statement of comprehensive income, OCI components presented before tax
ird_fs_pe:ComprehensiveIncome
    
Weight:1.0  ird_fs_pe:ProfitLoss
    
Weight:1.0  ird_fs_pe:OtherComprehensiveIncome
    
Weight:1.0  ird_fs_pe:OtherComprehensiveIncomeBeforeTax
    
Weight:1.0  ird_fs_pe:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
    
Weight:1.0  ird_fs_pe:OtherComprehensiveIncomeBeforeTaxCashFlowHedges
    
Weight:1.0  ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
    
Weight:1.0  ird_fs_pe:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
    
Weight:-1.0  ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
    
Weight:-1.0  ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Back>

[510000] Statement of cash flows, direct method
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
    
Weight:1.0  ird_fs_pe:CashFlowsFromUsedInOperatingActivities
    
Weight:1.0  ird_fs_pe:ReceiptsFromSalesOfGoodsAndRenderingOfServices
    
Weight:1.0  ird_fs_pe:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue
    
Weight:1.0  ird_fs_pe:ReceiptsFromContractsHeldForDealingOrTradingPurpose
    
Weight:1.0  ird_fs_pe:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
    
Weight:1.0  ird_fs_pe:OtherCashReceiptsFromOperatingActivities
    
Weight:-1.0  ird_fs_pe:PaymentsToSuppliersForGoodsAndServices
    
Weight:-1.0  ird_fs_pe:PaymentsFromContractsHeldForDealingOrTradingPurpose
    
Weight:-1.0  ird_fs_pe:PaymentsToAndOnBehalfOfEmployees
    
Weight:-1.0  ird_fs_pe:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
    
Weight:-1.0  ird_fs_pe:OtherCashPaymentsFromOperatingActivities
    
Weight:-1.0  ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
    
Weight:1.0  ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities
    
Weight:-1.0  ird_fs_pe:InterestPaidClassifiedAsOperatingActivities
    
Weight:1.0  ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities
    
Weight:-1.0  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
    
Weight:1.0  ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
    
Weight:1.0  ird_fs_pe:CashFlowsFromUsedInInvestingActivities
    
Weight:1.0  ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:CashFlowsFromUsedInFinancingActivities
    
Weight:1.0  ird_fs_pe:ProceedsFromIssuingShares
    
Weight:1.0  ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
    
Weight:-1.0  ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
    
Weight:-1.0  ird_fs_pe:PaymentsOfOtherEquityInstruments
    
Weight:1.0  ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
    
Weight:-1.0  ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
    
Weight:-1.0  ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
    
Weight:-1.0  ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
    
Weight:-1.0  ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
    
Weight:-1.0  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
    
Weight:1.0  ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
    
Weight:1.0  ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents
Back>

[520000] Statement of cash flows, indirect method
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
    
Weight:1.0  ird_fs_pe:CashFlowsFromUsedInOperatingActivities
    
Weight:1.0  ird_fs_pe:ProfitLoss
    
Weight:-1.0  ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
    
Weight:1.0  ird_fs_pe:AdjustmentsForReconcileProfitLoss
    
Weight:1.0  ird_fs_pe:AdjustmentsForNoncashIncomeTaxExpense
    
Weight:1.0  ird_fs_pe:AdjustmentsForNoncashFinanceCosts
    
Weight:1.0  ird_fs_pe:AdjustmentsForIncomeTaxExpense
    
Weight:1.0  ird_fs_pe:AdjustmentsForFinanceCosts
    
Weight:1.0  ird_fs_pe:AdjustmentsForDecreaseIncreaseInInventories
    
Weight:1.0  ird_fs_pe:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
    
Weight:1.0  ird_fs_pe:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
    
Weight:1.0  ird_fs_pe:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
    
Weight:1.0  ird_fs_pe:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
    
Weight:1.0  ird_fs_pe:AdjustmentsForDepreciationAndAmortisationExpense
    
Weight:1.0  ird_fs_pe:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
    
Weight:1.0  ird_fs_pe:AdjustmentsForProvisions
    
Weight:1.0  ird_fs_pe:AdjustmentsForUnrealisedForeignExchangeLossesGains
    
Weight:1.0  ird_fs_pe:AdjustmentsForSharebasedPayments
    
Weight:1.0  ird_fs_pe:AdjustmentsForFairValueGainsLosses
    
Weight:-1.0  ird_fs_pe:AdjustmentsForUndistributedProfitsOfAssociates
    
Weight:1.0  ird_fs_pe:AdjustmentsForNoncontrollingInterests
    
Weight:-1.0  ird_fs_pe:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid
    
Weight:1.0  ird_fs_pe:OtherAdjustmentsForNoncashItems
    
Weight:1.0  ird_fs_pe:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
    
Weight:1.0  ird_fs_pe:OtherAdjustmentsToReconcileProfitLoss
    
Weight:1.0  ird_fs_pe:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
    
Weight:1.0  ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities
    
Weight:-1.0  ird_fs_pe:InterestPaidClassifiedAsOperatingActivities
    
Weight:1.0  ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities
    
Weight:-1.0  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
    
Weight:1.0  ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
    
Weight:1.0  ird_fs_pe:CashFlowsFromUsedInInvestingActivities
    
Weight:1.0  ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
    
Weight:-1.0  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:CashFlowsFromUsedInFinancingActivities
    
Weight:1.0  ird_fs_pe:ProceedsFromIssuingShares
    
Weight:1.0  ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
    
Weight:-1.0  ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
    
Weight:-1.0  ird_fs_pe:PaymentsOfOtherEquityInstruments
    
Weight:1.0  ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
    
Weight:-1.0  ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
    
Weight:-1.0  ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
    
Weight:-1.0  ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
    
Weight:-1.0  ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
    
Weight:-1.0  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
    
Weight:1.0  ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
    
Weight:1.0  ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents
Back>

[610000] Statement of changes in equity
ird_fs_pe:ChangesInEquity
    
Weight:1.0  ird_fs_pe:ComprehensiveIncome
    
Weight:1.0  ird_fs_pe:ProfitLoss
    
Weight:1.0  ird_fs_pe:OtherComprehensiveIncome
    
Weight:1.0  ird_fs_pe:IssueOfEquity
    
Weight:-1.0  ird_fs_pe:DividendsPaid
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners
    
Weight:-1.0  ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions
Back>

[800100] Notes - Subclassifications of assets, liabilities and equities
ird_fs_pe:CashAndCashEquivalents
    
Weight:1.0  ird_fs_pe:Cash
    
Weight:1.0  ird_fs_pe:CashOnHand
    
Weight:1.0  ird_fs_pe:BalancesWithBanks
    
Weight:1.0  ird_fs_pe:CashEquivalents
    
Weight:1.0  ird_fs_pe:ShorttermDepositsClassifiedAsCashEquivalents
    
Weight:1.0  ird_fs_pe:ShorttermInvestmentsClassifiedAsCashEquivalents
    
Weight:1.0  ird_fs_pe:BankingArrangementsClassifiedAsCashEquivalents
    
Weight:1.0  ird_fs_pe:OtherCashAndCashEquivalents
ird_fs_pe:IntangibleAssetsAndGoodwill
    
Weight:1.0  ird_fs_pe:IntangibleAssetsOtherThanGoodwill
    
Weight:1.0  ird_fs_pe:BrandNames
    
Weight:1.0  ird_fs_pe:IntangibleExplorationAndEvaluationAssets
    
Weight:1.0  ird_fs_pe:MastheadsAndPublishingTitles
    
Weight:1.0  ird_fs_pe:ComputerSoftware
    
Weight:1.0  ird_fs_pe:LicencesAndFranchises
    
Weight:1.0  ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
    
Weight:1.0  ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypes
    
Weight:1.0  ird_fs_pe:IntangibleAssetsUnderDevelopment
    
Weight:1.0  ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssets
    
Weight:1.0  ird_fs_pe:OtherIntangibleAssets
    
Weight:1.0  ird_fs_pe:Goodwill
ird_fs_pe:Inventories
    
Weight:1.0  ird_fs_pe:InventoriesHeldForSale
    
Weight:1.0  ird_fs_pe:WorkInProgress
    
Weight:1.0  ird_fs_pe:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
ird_fs_pe:LegalProceedingsProvision
    
Weight:1.0  ird_fs_pe:LongtermLegalProceedingsProvision
    
Weight:1.0  ird_fs_pe:ShorttermLegalProceedingsProvision
ird_fs_pe:MiscellaneousOtherProvisions
    
Weight:1.0  ird_fs_pe:LongtermMiscellaneousOtherProvisions
    
Weight:1.0  ird_fs_pe:ShorttermMiscellaneousOtherProvisions
ird_fs_pe:NoncurrentPayables
    
Weight:1.0  ird_fs_pe:NoncurrentPayablesToTradeSuppliers
    
Weight:1.0  ird_fs_pe:NoncurrentPayablesToRelatedParties
    
Weight:1.0  ird_fs_pe:DeferredIncomeClassifiedAsNoncurrent
    
Weight:1.0  ird_fs_pe:AccrualsClassifiedAsNoncurrent
ird_fs_pe:NoncurrentReceivables
    
Weight:1.0  ird_fs_pe:NoncurrentReceivablesDueFromRelatedParties
    
Weight:1.0  ird_fs_pe:NoncurrentReceivablesDueFromOtherParties
    
Weight:1.0  ird_fs_pe:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled
ird_fs_pe:OnerousContractsProvision
    
Weight:1.0  ird_fs_pe:LongtermOnerousContractsProvision
    
Weight:1.0  ird_fs_pe:ShorttermOnerousContractsProvision
ird_fs_pe:OtherProvisions
    
Weight:1.0  ird_fs_pe:OtherLongtermProvisions
    
Weight:1.0  ird_fs_pe:OtherShorttermProvisions
ird_fs_pe:OtherReserves
    
Weight:1.0  ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation
    
Weight:1.0  ird_fs_pe:ReserveOfCashFlowHedges
    
Weight:1.0  ird_fs_pe:RevaluationSurplus
ird_fs_pe:PropertyPlantAndEquipment
    
Weight:1.0  ird_fs_pe:LandAndBuildings
    
Weight:1.0  ird_fs_pe:Land
    
Weight:1.0  ird_fs_pe:Buildings
    
Weight:1.0  ird_fs_pe:Machinery
    
Weight:1.0  ird_fs_pe:Vehicles
    
Weight:1.0  ird_fs_pe:Ships
    
Weight:1.0  ird_fs_pe:Aircraft
    
Weight:1.0  ird_fs_pe:MotorVehicles
    
Weight:1.0  ird_fs_pe:FixturesAndFittings
    
Weight:1.0  ird_fs_pe:OfficeEquipment
    
Weight:1.0  ird_fs_pe:TangibleExplorationAndEvaluationAssets
    
Weight:1.0  ird_fs_pe:ConstructionInProgress
    
Weight:1.0  ird_fs_pe:OtherPropertyPlantAndEquipment
ird_fs_pe:RefundsProvision
    
Weight:1.0  ird_fs_pe:NoncurrentRefundsProvision
    
Weight:1.0  ird_fs_pe:CurrentRefundsProvision
ird_fs_pe:RestructuringProvision
    
Weight:1.0  ird_fs_pe:LongtermRestructuringProvision
    
Weight:1.0  ird_fs_pe:ShorttermRestructuringProvision
ird_fs_pe:TradeAndOtherCurrentPayables
    
Weight:1.0  ird_fs_pe:TradeAndOtherCurrentPayablesToTradeSuppliers
    
Weight:1.0  ird_fs_pe:TradeAndOtherCurrentPayablesToRelatedParties
    
Weight:1.0  ird_fs_pe:DeferredIncomeClassifiedAsCurrent
    
Weight:1.0  ird_fs_pe:AccrualsClassifiedAsCurrent
ird_fs_pe:TradeAndOtherCurrentReceivables
    
Weight:1.0  ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromRelatedParties
    
Weight:1.0  ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromOtherParties
    
Weight:1.0  ird_fs_pe:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled
ird_fs_pe:TradeAndOtherPayables
    
Weight:1.0  ird_fs_pe:TradeAndOtherPayablesToTradeSuppliers
    
Weight:1.0  ird_fs_pe:TradeAndOtherPayablesToRelatedParties
    
Weight:1.0  ird_fs_pe:DeferredIncome
    
Weight:1.0  ird_fs_pe:Accruals
ird_fs_pe:TradeAndOtherReceivables
    
Weight:1.0  ird_fs_pe:TradeAndOtherReceivablesDueFromRelatedParties
    
Weight:1.0  ird_fs_pe:TradeAndOtherReceivablesDueFromOtherParties
    
Weight:1.0  ird_fs_pe:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled
ird_fs_pe:WarrantyProvision
    
Weight:1.0  ird_fs_pe:LongtermWarrantyProvision
    
Weight:1.0  ird_fs_pe:ShorttermWarrantyProvision
Back>

[800200] Notes - Analysis of income and expense
ird_fs_pe:EmployeeBenefitsExpense
    
Weight:1.0  ird_fs_pe:WagesAndSalaries
    
Weight:1.0  ird_fs_pe:SocialSecurityContributions
    
Weight:1.0  ird_fs_pe:OtherShorttermEmployeeBenefits
    
Weight:1.0  ird_fs_pe:PostemploymentBenefitExpenseDefinedContributionPlans
    
Weight:1.0  ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
    
Weight:1.0  ird_fs_pe:TerminationBenefitsExpense
    
Weight:1.0  ird_fs_pe:OtherLongtermBenefits
    
Weight:1.0  ird_fs_pe:OtherEmployeeExpense
ird_fs_pe:Revenue
    
Weight:1.0  ird_fs_pe:RevenueFromSaleOfGoods
    
Weight:1.0  ird_fs_pe:RevenueFromRenderingOfServices
    
Weight:1.0  ird_fs_pe:RevenueFromConstructionContracts
    
Weight:1.0  ird_fs_pe:RevenueFromRoyalties
    
Weight:1.0  ird_fs_pe:RevenueFromInterest
    
Weight:1.0  ird_fs_pe:RevenueFromDividends
    
Weight:1.0  ird_fs_pe:RevenueFromCommissions
    
Weight:1.0  ird_fs_pe:RevenueFromGovernmentGrants
    
Weight:1.0  ird_fs_pe:RevenueFromFranchiseFees
    
Weight:1.0  ird_fs_pe:OtherRevenue
Back>

[817000] Notes - Business combinations
ird_fs_pe:ChangesInGoodwill
    
Weight:1.0  ird_fs_pe:AdditionalRecognitionGoodwill
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
    
Weight:-1.0  ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossGoodwill
    
Weight:-1.0  ird_fs_pe:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill
    
Weight:-1.0  ird_fs_pe:AmortisationGoodwill
ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed
    
Weight:1.0  ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate
    
Weight:1.0  ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate
    
Weight:1.0  ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
    
Weight:1.0  ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
    
Weight:-1.0  ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
    
Weight:-1.0  ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
Back>

[822100] Notes - Property, plant and equipment
ird_fs_pe:ChangesInPropertyPlantAndEquipment
    
Weight:1.0  ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
    
Weight:1.0  ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
    
Weight:-1.0  ird_fs_pe:DepreciationPropertyPlantAndEquipment
    
Weight:1.0  ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
    
Weight:-1.0  ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
    
Weight:1.0  ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
    
Weight:-1.0  ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
    
Weight:1.0  ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
    
Weight:-1.0  ird_fs_pe:DisposalsPropertyPlantAndEquipment
ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
Weight:1.0  ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
Weight:1.0  ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
Weight:-1.0  ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
    
Weight:1.0  ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
    
Weight:-1.0  ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
Weight:-1.0  ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
Weight:-1.0  ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
Weight:1.0  ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
Weight:-1.0  ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

[823180] Notes - Intangible assets
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill
    
Weight:1.0  ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
    
Weight:1.0  ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
    
Weight:-1.0  ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill
    
Weight:-1.0  ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
    
Weight:1.0  ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
    
Weight:-1.0  ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill
Back>

[824180] Notes - Agriculture
ird_fs_pe:ChangesInBiologicalAssets
    
Weight:1.0  ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets
    
Weight:1.0  ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
    
Weight:-1.0  ird_fs_pe:DecreaseDueToHarvestBiologicalAssets
    
Weight:1.0  ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
    
Weight:-1.0  ird_fs_pe:DisposalsBiologicalAssets
Back>

[825100] Notes - Investment property
ird_fs_pe:ChangesInInvestmentProperty
    
Weight:1.0  ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
    
Weight:1.0  ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentProperty
    
Weight:1.0  ird_fs_pe:GainsLossesOnFairValueAdjustmentInvestmentProperty
    
Weight:-1.0  ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
Weight:1.0  ird_fs_pe:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
Weight:-1.0  ird_fs_pe:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
    
Weight:1.0  ird_fs_pe:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentProperty
Back>

[827570] Notes - Other provisions, contingent liabilities and contingent assets
ird_fs_pe:ChangesInOtherProvisions
    
Weight:1.0  ird_fs_pe:AdditionalProvisionsOtherProvisions
    
Weight:-1.0  ird_fs_pe:ProvisionUsedOtherProvisions
    
Weight:-1.0  ird_fs_pe:UnusedProvisionReversedOtherProvisions
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
Back>

[832600] Notes - Leases
ird_fs_pe:ContingentRentsRecognisedAsIncome
    
Weight:1.0  ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease
    
Weight:1.0  ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease
Back>

[834480] Notes - Employee benefits
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
    
Weight:1.0  ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue
    
Weight:-1.0  ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue
    
Weight:1.0  ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
    
Weight:-1.0  ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue
    
Weight:-1.0  ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
    
Weight:-1.0  ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInPlanAssetsAtFairValue
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
    
Weight:-1.0  ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
    
Weight:-1.0  ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValue
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue
    
Weight:-1.0  ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue
    
Weight:1.0  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
    
Weight:-1.0  ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
Back>

[835110] Notes - Income taxes
ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
    
Weight:1.0  ird_fs_pe:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity
    
Weight:1.0  ird_fs_pe:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
ird_fs_pe:DeferredTaxLiabilityAsset
    
Weight:-1.0  ird_fs_pe:DeferredTaxAssets
    
Weight:1.0  ird_fs_pe:DeferredTaxLiabilities
ird_fs_pe:IncomeTaxExpenseContinuingOperations
    
Weight:1.0  ird_fs_pe:CurrentTaxExpenseIncome
    
Weight:1.0  ird_fs_pe:AdjustmentsForCurrentTaxOfPriorPeriod
    
Weight:1.0  ird_fs_pe:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
    
Weight:1.0  ird_fs_pe:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
    
Weight:-1.0  ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense
    
Weight:1.0  ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense
    
Weight:1.0  ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
    
Weight:1.0  ird_fs_pe:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
    
Weight:1.0  ird_fs_pe:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
    
Weight:1.0  ird_fs_pe:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders
    
Weight:1.0  ird_fs_pe:OtherComponentsOfDeferredTaxExpenseIncome
ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
    
Weight:1.0  ird_fs_pe:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
    
Weight:1.0  ird_fs_pe:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
    
Weight:1.0  ird_fs_pe:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome
    
Weight:1.0  ird_fs_pe:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
Back>

[851100] Notes - Cash flow statement
ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
    
Weight:1.0  ird_fs_pe:CashAndCashEquivalents
    
Weight:-1.0  ird_fs_pe:BankOverdraftsClassifiedAsCashEquivalents
    
Weight:-1.0  ird_fs_pe:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
ird_fs_pe:IncomeTaxesPaidRefund
    
Weight:1.0  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
    
Weight:1.0  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
    
Weight:1.0  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
Back>



Element (Concept) Details

Remarks: The definition/calculation/presentation tabs of an Element (Concept) only show its direct parents and children. As element might be found in multiple definition/calculation/presentation groups, same relationship might be shown for multiple times. For example, ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities appears in two Presentation Extended Link Roles (ELR) --- [510000] Statement of cash flows, direct method and [520000] Statement of cash flows, indirect method . As ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities has the same parent ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract and has no children in the two ELRs, two entries for ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract-ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities relationship are shown in the presentation tab for ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities .


Standard Label   Element (Concept) Name  
Abnormally large changes in asset prices or foreign exchange rates [member]   ird_fs_pe:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
Accounting estimates [axis]   ird_fs_pe:AccountingEstimatesAxis
Accounting estimates [member]   ird_fs_pe:AccountingEstimatesMember
Accruals   ird_fs_pe:Accruals
Accruals classified as current   ird_fs_pe:AccrualsClassifiedAsCurrent
Accruals classified as non-current   ird_fs_pe:AccrualsClassifiedAsNoncurrent
Accumulated allowance for uncollectible minimum lease payments receivable   ird_fs_pe:AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable
Accumulated depreciation, amortisation and impairment [member]   ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
Acquisitions through business combinations, biological assets   ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets
Acquisitions through business combinations, defined benefit obligation, at present value   ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue
Acquisitions through business combinations, intangible assets other than goodwill   ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Acquisitions through business combinations, investment property at cost less accumulated depreciation and impairment   ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Acquisitions through business combinations, investment property at fair value through profit or loss   ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentProperty
Acquisitions through business combinations, property, plant and equipment   ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Actual return on plan assets and reimbursement right recognised as asset   ird_fs_pe:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset
Actuarial assumption of discount rates   ird_fs_pe:ActuarialAssumptionOfDiscountRates
Actuarial assumption of expected rates of return on plan assets   ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets
Actuarial assumption of expected rates of salary increases   ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
Actuarial assumption of medical cost trend rates   ird_fs_pe:ActuarialAssumptionOfMedicalCostTrendRates
Actuarial gains (losses) recognised in profit or loss, defined benefit plan   ird_fs_pe:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan
Additional provisions, other provisions   ird_fs_pe:AdditionalProvisionsOtherProvisions
Additional recognition, goodwill   ird_fs_pe:AdditionalRecognitionGoodwill
Additions other than through business combinations, biological assets   ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
Additions other than through business combinations, intangible assets other than goodwill   ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Additions other than through business combinations, investment property at cost less accumulated depreciation and impairment   ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Additions other than through business combinations, investment property at fair value through profit or loss   ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
Additions other than through business combinations, property, plant and equipment   ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Address of entity's registered office   ird_fs_pe:AddressOfRegisteredOfficeOfEntity
Adjustments for accrued income (expenses) not yet received (paid)   ird_fs_pe:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid
Adjustments for current tax of prior periods   ird_fs_pe:AdjustmentsForCurrentTaxOfPriorPeriod
Adjustments for decrease (increase) in inventories   ird_fs_pe:AdjustmentsForDecreaseIncreaseInInventories
Adjustments for decrease (increase) in other operating receivables   ird_fs_pe:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
Adjustments for decrease (increase) in trade accounts receivable   ird_fs_pe:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
Adjustments for depreciation and amortisation expense   ird_fs_pe:AdjustmentsForDepreciationAndAmortisationExpense
Adjustments for fair value losses (gains)   ird_fs_pe:AdjustmentsForFairValueGainsLosses
Adjustments for finance costs   ird_fs_pe:AdjustmentsForFinanceCosts
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss   ird_fs_pe:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Adjustments for income tax expense   ird_fs_pe:AdjustmentsForIncomeTaxExpense
Adjustments for increase (decrease) in other operating payables   ird_fs_pe:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
Adjustments for increase (decrease) in trade accounts payable   ird_fs_pe:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
Adjustments for losses (gains) on disposal of non-current assets   ird_fs_pe:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
Adjustments for non-cash finance costs   ird_fs_pe:AdjustmentsForNoncashFinanceCosts
Adjustments for non-cash income tax expense   ird_fs_pe:AdjustmentsForNoncashIncomeTaxExpense
Adjustments for non-controlling interests   ird_fs_pe:AdjustmentsForNoncontrollingInterests
Adjustments for provisions   ird_fs_pe:AdjustmentsForProvisions
Adjustments for share-based payments   ird_fs_pe:AdjustmentsForSharebasedPayments
Adjustments for undistributed profits of associates ird_fs_pe:AdjustmentsForUndistributedProfitsOfAssociates
Adjustments for unrealised foreign exchange losses (gains) ird_fs_pe:AdjustmentsForUnrealisedForeignExchangeLossesGains
Adjustments to deferred tax expense (income) arising from change in tax status of entity or shareholders ird_fs_pe:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders
Adjustments to reconcile profit (loss) ird_fs_pe:AdjustmentsForReconcileProfitLoss
Adjustments to reconcile profit (loss) [abstract] ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract
Administrative expenses ird_fs_pe:AdministrativeExpense
Aggregated measurement [member] ird_fs_pe:AggregatedMeasurementMember
Aggregated time bands [member] ird_fs_pe:AggregatedTimeBandsMember
Aircraft ird_fs_pe:Aircraft
Aircraft [member] ird_fs_pe:AircraftMember
Amortisation method, intangible assets other than goodwill ird_fs_pe:AmortisationMethodIntangibleAssetsOtherThanGoodwill
Amortisation, goodwill ird_fs_pe:AmortisationGoodwill
Amortisation, intangible assets other than goodwill ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill
Amount of reclassifications or changes in presentation ird_fs_pe:AmountOfReclassificationsOrChangesInPresentation
Amounts payable, related party transactions ird_fs_pe:AmountsPayableRelatedPartyTransactions
Amounts receivable, related party transactions ird_fs_pe:AmountsReceivableRelatedPartyTransactions
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract] ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
Analysis of change in deferred tax assets [text block] ird_fs_pe:AnalysisOfChangeInDeferredTaxAssetsExplanatory
Analysis of change in deferred tax liabilities [text block] ird_fs_pe:AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory
Analysis of income and expense [abstract] ird_fs_pe:AnalysisOfIncomeAndExpenseAbstract
Announcement of plan to discontinue operation [member] ird_fs_pe:AnnouncementOfPlanToDiscontinueOperationMember
Announcing or commencing implementation of major restructuring [member] ird_fs_pe:AnnouncingOrCommencingImplementationOfMajorRestructuringMember
Asset recognised for expected reimbursement, other provisions ird_fs_pe:AssetRecognisedForExpectedReimbursementOtherProvisions
Assets ird_fs_pe:Assets
Assets [abstract] ird_fs_pe:AssetsAbstract
Assets [member] ird_fs_pe:ClassesOfAssetsMember
Assets and liabilities [axis] ird_fs_pe:AssetsAndLiabilitiesAxis
Assets and liabilities [member] ird_fs_pe:AssetsAndLiabilitiesMember
Assets for which entity has binding sale agreement ird_fs_pe:AssetsForWhichEntityHasBindingSaleAgreement
Assets that entity continues to recognise ird_fs_pe:AssetsThatEntityContinuesToRecognise
Assets with significant risk of material adjustments within next financial year ird_fs_pe:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Associated liabilities that entity continues to recognise ird_fs_pe:AssociatedLiabilitiesThatEntityContinuesToRecognise
At cost [member] ird_fs_pe:AtCostMember
At fair value [member] ird_fs_pe:AtFairValueMember
Balances with banks ird_fs_pe:BalancesWithBanks
Bank overdrafts ird_fs_pe:BankOverdraftsClassifiedAsCashEquivalents
Biological assets ird_fs_pe:BiologicalAssets
Biological assets [member] ird_fs_pe:BiologicalAssetsMember
Biological assets, at cost less accumulated depreciation and impairment ird_fs_pe:BiologicalAssetsAtCost
Biological assets, at fair value ird_fs_pe:BiologicalAssetsAtFairValue
Borrowings ird_fs_pe:Borrowings
Brand names ird_fs_pe:BrandNames
Brand names [member] ird_fs_pe:BrandNamesMember
Buildings ird_fs_pe:Buildings
Buildings [member] ird_fs_pe:BuildingsMember
Business combinations [axis] ird_fs_pe:BusinessCombinationsAxis
Business combinations [member] ird_fs_pe:BusinessCombinationsMember
Carrying amount [member] ird_fs_pe:CarryingAmountMember
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Cash ird_fs_pe:Cash
Cash [abstract] ird_fs_pe:CashAbstract
Cash advances and loans made to other parties, classified as investing activities ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Cash and cash equivalents ird_fs_pe:CashAndCashEquivalents
Cash and cash equivalents [abstract] ird_fs_pe:CashAndCashEquivalentsAbstract
Cash and cash equivalents held by entity unavailable for use by group ird_fs_pe:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup
Cash and cash equivalents if different from statement of financial position ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
Cash and cash equivalents if different from statement of financial position [abstract] ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract
Cash equivalents ird_fs_pe:CashEquivalents
Cash equivalents [abstract] ird_fs_pe:CashEquivalentsAbstract
Cash flows from (used in) financing activities ird_fs_pe:CashFlowsFromUsedInFinancingActivities
Cash flows from (used in) financing activities [abstract] ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract
Cash flows from (used in) investing activities ird_fs_pe:CashFlowsFromUsedInInvestingActivities
Cash flows from (used in) investing activities [abstract] ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract
Cash flows from (used in) operating activities ird_fs_pe:CashFlowsFromUsedInOperatingActivities
Cash flows from (used in) operating activities [abstract] ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract
Cash flows from losing control of subsidiaries or other businesses, classified as investing activities ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Cash on hand ird_fs_pe:CashOnHand
Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
Cash receipts from repayment of advances and loans made to other parties, classified as investing activities ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Categories of current financial assets and current financial liabilities [abstract] ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract
Categories of financial assets and financial liabilities [abstract] ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract
Categories of non-current financial assets and non-current financial liabilities [abstract] ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract
Categories of other long-term employee benefits [axis] ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis
Categories of related parties [axis] ird_fs_pe:CategoriesOfRelatedPartiesAxis
Categories of termination benefits [axis] ird_fs_pe:CategoriesOfTerminationBenefitsAxis
Changes in biological assets [abstract] ird_fs_pe:ChangesInBiologicalAssetsAbstract
Changes in defined benefit obligation, at present value [abstract] ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract
Changes in equity [abstract] ird_fs_pe:ChangesInEquityAbstract
Changes in goodwill [abstract] ird_fs_pe:ChangesInGoodwillAbstract
Changes in intangible assets other than goodwill [abstract] ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract
Changes in investment property at cost less accumulated depreciation and impairment [abstract] ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
Changes in investment property at fair value through profit or loss [abstract] ird_fs_pe:ChangesInInvestmentPropertyAbstract
Changes in number of shares outstanding [abstract] ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract
Changes in other provisions [abstract] ird_fs_pe:ChangesInOtherProvisionsAbstract
Changes in plan assets, at fair value [abstract] ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract
Changes in property, plant and equipment [abstract] ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract
Changes in reimbursement rights, at fair value [abstract] ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract
Changes in tax rates or tax laws enacted or announced [member] ird_fs_pe:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
Classes of assets [axis] ird_fs_pe:ClassesOfAssetsAxis
Classes of cash payments from operating activities [abstract] ird_fs_pe:ClassesOfCashPaymentsAbstract
Classes of cash receipts from operating activities [abstract] ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract
Classes of contingent liabilities [axis] ird_fs_pe:ClassesOfContingentLiabilitiesAxis
Classes of current inventories [abstract] ird_fs_pe:ClassesOfInventoriesAbstract
Classes of employee benefits expense [abstract] ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract
Classes of financial assets [axis] ird_fs_pe:ClassesOfFinancialAssetsAxis
Classes of intangible assets other than goodwill [axis] ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
Classes of other provisions [abstract] ird_fs_pe:ClassesOfOtherProvisionsAbstract
Classes of other provisions [axis] ird_fs_pe:ClassesOfProvisionsAxis
Classes of property, plant and equipment [axis] ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis
Classes of share capital [axis] ird_fs_pe:ClassesOfShareCapitalAxis
Combined [member] ird_fs_pe:CombinedMember
Commencement of major litigation [member] ird_fs_pe:CommencementOfMajorLitigationMember
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group ird_fs_pe:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup
Commitments in relation to joint ventures ird_fs_pe:CommitmentsInRelationToJointVentures
Components of equity [axis] ird_fs_pe:ComponentsOfEquityAxis
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract] ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract] ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract] ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract] ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract
Comprehensive income ird_fs_pe:ComprehensiveIncome
Comprehensive income [abstract] ird_fs_pe:ComprehensiveIncomeAbstract
Comprehensive income attributable to [abstract] ird_fs_pe:ComprehensiveIncomeAttributableToAbstract
Comprehensive income, attributable to non-controlling interests ird_fs_pe:ComprehensiveIncomeAttributableToNoncontrollingInterests
Comprehensive income, attributable to owners of parent ird_fs_pe:ComprehensiveIncomeAttributableToOwnersOfParent
Computer software ird_fs_pe:ComputerSoftware
Computer software [member] ird_fs_pe:ComputerSoftwareMember
Consolidated [member] ird_fs_pe:ConsolidatedMember
Consolidated and separate financial statements [axis] ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis
Construction in progress ird_fs_pe:ConstructionInProgress
Construction in progress [member] ird_fs_pe:ConstructionInProgressMember
Contingent liabilities [member] ird_fs_pe:ContingentLiabilitiesMember
Contingent liabilities recognised as of acquisition date ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
Contingent liability for decommissioning, restoration and rehabilitation costs [member] ird_fs_pe:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
Contingent rents recognised as income ird_fs_pe:ContingentRentsRecognisedAsIncome
Contingent rents recognised as income [abstract] ird_fs_pe:ContingentRentsRecognisedAsIncomeAbstract
Contingent rents recognised as income, classified as finance lease ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease
Contingent rents recognised as income, classified as operating lease ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease
Contractual commitments for acquisition of intangible assets ird_fs_pe:ContractualCommitmentsForAcquisitionOfIntangibleAssets
Contractual commitments for acquisition of property, plant and equipment ird_fs_pe:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment
Contributions by plan participants, defined benefit obligation, at present value ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
Copyrights, patents and other industrial property rights, service and operating rights ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
Copyrights, patents and other industrial property rights, service and operating rights [member] ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
Cost of business combination ird_fs_pe:CostOfBusinessCombination
Cost of inventories recognised as expense during period ird_fs_pe:CostOfInventoriesRecognisedAsExpenseDuringPeriod
Cost of sales ird_fs_pe:CostOfSales
Cost relating to defined benefit plans ird_fs_pe:CostRelatingToDefinedBenefitPlans
Cost relating to defined benefit plans for period included in cost of assets ird_fs_pe:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets
Country of incorporation ird_fs_pe:CountryOfIncorporation
Creation date [axis] ird_fs_pe:CreationDateAxis
Current and deferred tax relating to items charged or credited directly to equity [abstract] ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract
Current and deferred tax relating to items credited (charged) directly to equity ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
Current assets ird_fs_pe:CurrentAssets
Current assets [abstract] ird_fs_pe:CurrentAssetsAbstract
Current biological assets, at cost less accumulated depreciation and impairment ird_fs_pe:CurrentBiologicalAssetsAtCost
Current biological assets, at fair value ird_fs_pe:CurrentBiologicalAssetsAtFairValue
Current borrowings ird_fs_pe:ShorttermBorrowings
Current financial assets at fair value through profit or loss ird_fs_pe:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
Current financial assets that are debt instruments, at amortised cost ird_fs_pe:CurrentFinancialAssetsThatAreDebtInstrumentsAtCost
Current financial assets that are equity instruments, at cost ird_fs_pe:CurrentFinancialAssetsThatAreEquityInstrumentsAtCost
Current financial liabilities at amortised cost ird_fs_pe:CurrentFinancialLiabilitiesAtAmortisedCost
Current financial liabilities at fair value through profit or loss ird_fs_pe:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
Current inventories ird_fs_pe:Inventories
Current inventories held for sale ird_fs_pe:InventoriesHeldForSale
Current legal proceedings provision ird_fs_pe:ShorttermLegalProceedingsProvision
Current liabilities ird_fs_pe:CurrentLiabilities
Current liabilities [abstract] ird_fs_pe:CurrentLiabilitiesAbstract
Current loan commitments, at cost ird_fs_pe:CurrentLoanCommitmentsAtCost
Current materials and supplies to be consumed in production process or rendering services ird_fs_pe:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
Current miscellaneous other provisions ird_fs_pe:ShorttermMiscellaneousOtherProvisions
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral ird_fs_pe:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Current onerous contracts provision ird_fs_pe:ShorttermOnerousContractsProvision
Current payables to related parties ird_fs_pe:TradeAndOtherCurrentPayablesToRelatedParties
Current portion of non-current borrowings ird_fs_pe:CurrentPortionOfLongtermBorrowings
Current provisions ird_fs_pe:CurrentProvisions
Current provisions [abstract] ird_fs_pe:CurrentProvisionsAbstract
Current provisions for employee benefits ird_fs_pe:CurrentProvisionsForEmployeeBenefits
Current receivables arising from accrued income not yet billed ird_fs_pe:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled
Current receivables due from other parties ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromOtherParties
Current receivables due from related parties ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromRelatedParties
Current refunds provision ird_fs_pe:CurrentRefundsProvision
Current restructuring provision ird_fs_pe:ShorttermRestructuringProvision
Current tax assets ird_fs_pe:CurrentTaxAssets
Current tax assets not offset against current tax liabilities because undue cost or effort exemption is used ird_fs_pe:CurrentTaxAssetsNotOffsetAgainstCurrentTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed
Current tax assets, current ird_fs_pe:CurrentTaxAssetsCurrent
Current tax assets, non-current ird_fs_pe:CurrentTaxAssetsNoncurrent
Current tax expense (income) ird_fs_pe:CurrentTaxExpenseIncome
Current tax liabilities ird_fs_pe:CurrentTaxLiabilities
Current tax liabilities not offset against current tax assets because undue cost or effort exemption is used ird_fs_pe:CurrentTaxLiabilitiesNotOffsetAgainstCurrentTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed
Current tax liabilities, current ird_fs_pe:CurrentTaxLiabilitiesCurrent
Current tax liabilities, non-current ird_fs_pe:CurrentTaxLiabilitiesNoncurrent
Current tax relating to items credited (charged) directly to equity ird_fs_pe:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity
Current trade payables ird_fs_pe:TradeAndOtherCurrentPayablesToTradeSuppliers
Current warranty provision ird_fs_pe:ShorttermWarrantyProvision
Current work in progress ird_fs_pe:WorkInProgress
Currently stated [member] ird_fs_pe:RestatedMember
Date of acquisition ird_fs_pe:DateOfAcquisition2013
Date of authorisation for issue of financial statements ird_fs_pe:DateOfAuthorisationForIssueOfFinancialStatements2013
Date of end of reporting period ird_fs_pe:DateOfEndOfReportingPeriod2013
Date of end of reporting period of financial statements of subsidiary ird_fs_pe:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary
Date of most recent comprehensive actuarial valuation ird_fs_pe:DateOfMostRecentComprehensiveActuarialValuation2013
Debt instruments, amount contributed to fair value of plan assets ird_fs_pe:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
Debt instruments, percentage contributed to fair value of plan assets ird_fs_pe:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets
Decrease (increase) in inventories of finished goods and work in progress ird_fs_pe:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
Decrease (increase) through actuarial gains (losses), defined benefit obligation, at present value ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue
Decrease (increase) through curtailments, defined benefit obligation, at present value ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
Decrease (increase) through settlements, defined benefit obligation, at present value ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
Decrease (increase) through settlements, plan assets, at fair value ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
Decrease (increase) through settlements, reimbursement rights, at fair value ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
Decrease due to harvest, biological assets ird_fs_pe:DecreaseDueToHarvestBiologicalAssets
Decrease through benefits paid, defined benefit obligation, at present value ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
Decrease through benefits paid, plan assets, at fair value ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
Decrease through benefits paid, reimbursement rights, at fair value ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
Decrease through disposal of previously acquired businesses, goodwill ird_fs_pe:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill
Decrease through other distributions to owners, equity ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners
Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised ird_fs_pe:DeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsForWhichNoDeferredTaxAssetIsRecognised
Default financial statements date [member] ird_fs_pe:DefaultFinancialStatementsDateMember
Deferred income ird_fs_pe:DeferredIncome
Deferred income classified as current ird_fs_pe:DeferredIncomeClassifiedAsCurrent
Deferred income classified as non-current ird_fs_pe:DeferredIncomeClassifiedAsNoncurrent
Deferred tax assets ird_fs_pe:DeferredTaxAssets
Deferred tax assets and liabilities [abstract] ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract
Deferred tax assets not offset against deferred tax liabilities because undue cost or effort exemption is used ird_fs_pe:DeferredTaxAssetsNotOffsetAgainstDeferredTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed
Deferred tax expense (income) arising from write-down or reversal of write-down of deferred tax asset ird_fs_pe:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
Deferred tax expense (income) relating to origination and reversal of temporary differences ird_fs_pe:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes ird_fs_pe:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
Deferred tax liabilities ird_fs_pe:DeferredTaxLiabilities
Deferred tax liabilities not offset against deferred tax assets because undue cost or effort exemption is used ird_fs_pe:DeferredTaxLiabilitiesNotOffsetAgainstDeferredTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed
Deferred tax liability (asset) ird_fs_pe:DeferredTaxLiabilityAsset
Deferred tax relating to items credited (charged) directly to equity ird_fs_pe:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
Defined benefit obligation, at present value ird_fs_pe:DefinedBenefitObligationAtPresentValue
Defined benefit plans [axis] ird_fs_pe:DefinedBenefitPlansAxis
Defined benefit plans [member] ird_fs_pe:DefinedBenefitPlansMember
Depreciation and amortisation expense ird_fs_pe:DepreciationAndAmortisationExpense
Depreciation method, biological assets, at cost ird_fs_pe:DepreciationMethodBiologicalAssetsAtCost
Depreciation method, investment property at cost less accumulated depreciation and impairment ird_fs_pe:DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Depreciation method, property, plant and equipment ird_fs_pe:DepreciationMethodPropertyPlantAndEquipment
Depreciation, investment property at cost less accumulated depreciation and impairment ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Depreciation, property, plant and equipment ird_fs_pe:DepreciationPropertyPlantAndEquipment
Description of accounting policy for investment in associates [text block] ird_fs_pe:DescriptionOfAccountingPolicyForInvestmentInAssociates
Description of accounting policy for investments in joint ventures [text block] ird_fs_pe:DescriptionOfAccountingPolicyForInvestmentsInJointVentures
Description of accounting policy for measuring inventories [text block] ird_fs_pe:DescriptionOfAccountingPolicyForMeasuringInventories
Description of accounting policy for recognising actuarial gains and losses [text block] ird_fs_pe:DescriptionOfAccountingPolicyForDefinedBenefitPlans
Description of accounting policy for recognition of revenue [text block] ird_fs_pe:DescriptionOfAccountingPolicyForRecognitionOfRevenue
Description of acquiree ird_fs_pe:DescriptionOfAcquiree
Description of acquisition of assets by assuming directly related liabilities or means of finance lease ird_fs_pe:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLease
Description of acquisition of entity by means of equity issue ird_fs_pe:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue
Description of adjustments made to measure defined benefit obligation ird_fs_pe:DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation
Description of assets or group of assets and liabilities if entity has binding sale agreement ird_fs_pe:DescriptionOfAssetsOrGroupOfAssetsAndLiabilitiesIfEntityHasBindingSaleAgreement
Description of basis and assumptions to determine fair value ird_fs_pe:MethodsAndAssumptionsToDetermineFairValueOfFinancialAssetsAndFinancialLiabilities
Description of basis for determining which entities are included in combined financial statements ird_fs_pe:BasisForDeterminingWhichEntitiesAreIncludedInCombinedFinancialStatements
Description of basis for preparing and presenting information not required by HKFRS for Private Entities ird_fs_pe:DescriptionOfBasisForPreparingAndPresentingInformationNotRequiredByHKFRSForPrivateEntities
Description of basis of preparation of combined financial statements ird_fs_pe:BasisOfPreparationOfCombinedFinancialStatements
Description of biological assets ird_fs_pe:DescriptionOfBiologicalAssets
Description of components of cost of business combination ird_fs_pe:DescriptionOfComponentsOfCostOfBusinessCombination
Description of conversion of debt to equity ird_fs_pe:DescriptionOfConversionOfDebtToEquity
Description of details of breaches of terms or defaults during period of principal, interest, sinking fund, or redemption terms of loans payable ird_fs_pe:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable
Description of existence of restrictions on title, property, plant and equipment ird_fs_pe:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment
Description of expected timing of outflows, other provisions ird_fs_pe:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits ird_fs_pe:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits
Description of extent to which fair value of investment property is based on valuation by independent valuer ird_fs_pe:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer
Description of fact that amount of change in accounting estimate is impracticable [text block] ird_fs_pe:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
Description of fact that amounts presented in financial statements are not entirely comparable ird_fs_pe:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable
Description of fact that multi-employer or state plan is defined benefit plan ird_fs_pe:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan
Description of factors that make up goodwill recognised ird_fs_pe:DescriptionOfFactorsThatMakeUpGoodwillRecognised
Description of facts and circumstances of sale or plan ird_fs_pe:DescriptionOfFactsAndCircumstancesOfSaleOrPlan
Description of financial instruments designated as hedging instruments ird_fs_pe:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur ird_fs_pe:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur
Description of functional currency ird_fs_pe:DescriptionOfFunctionalCurrency
Description of funding of obligations of other long-term employee benefits ird_fs_pe:DescriptionOfFundingOfObligationsOfOtherLongtermBenefitsAtReportingDate
Description of funding of obligations of termination benefits ird_fs_pe:DescriptionOfFundingOfObligationsOfTerminationBenefits
Description of identification of financial statements to which separate financial statements relate ird_fs_pe:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate
Description of identity of price index ird_fs_pe:IdentityOfPriceIndex
Description of intangible assets material to entity ird_fs_pe:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
Description of inventory cost formulas ird_fs_pe:InventoryCostFormulas
Description of liability measurement for cash-settled share-based payment arrangements ird_fs_pe:DescriptionOfLiabilityMeasurementForCashsettledSharebasedPaymentArrangements
Description of line item in statement of comprehensive income in which gain in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination is recognised ird_fs_pe:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included ird_fs_pe:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
Description of maximum term of options granted for share-based payment arrangement ird_fs_pe:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
Description of method of settlement for share-based payment arrangement ird_fs_pe:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
Description of methods and assumptions applied in determining fair value of agricultural produce at point of harvest and biological assets ird_fs_pe:MethodsAndAssumptionsAppliedInDeterminingFairValueOfBiologicalAssets
Description of methods and significant assumptions applied in determining fair value of investment property ird_fs_pe:DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairValueOfInvestmentProperty
Description of nature and extent of significant restrictions on transfer of funds to entity ird_fs_pe:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
Description of nature and purpose of reserves within equity ird_fs_pe:DescriptionOfNatureAndPurposeOfReservesWithinEquity
Description of nature of accounting errors in prior periods [text block] ird_fs_pe:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate
Description of nature of assets with significant risk of material adjustments within next financial year ird_fs_pe:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Description of nature of change in accounting estimate [text block] ird_fs_pe:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
Description of nature of contingent assets ird_fs_pe:DescriptionOfNatureOfContingentAssets
Description of nature of entity's operations and principal activities ird_fs_pe:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
Description of nature of financial statements ird_fs_pe:DescriptionOfNatureOfFinancialStatements
Description of nature of government grants recognised in financial statements ird_fs_pe:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements
Description of nature of liabilities with significant risk of material adjustments within next financial year ird_fs_pe:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Description of nature of non-adjusting event after reporting period ird_fs_pe:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
Description of nature of obligation, contingent liabilities ird_fs_pe:DescriptionOfNatureOfObligationContingentLiabilities
Description of nature of obligation, other provisions ird_fs_pe:DescriptionOfNatureOfObligationOtherProvisions
Description of nature of obligation, termination benefits contingent liability ird_fs_pe:DescriptionOfNatureOfObligationTerminationBenefitsContingentLiability
Description of nature of other long-term employee benefits ird_fs_pe:DescriptionOfNatureOfOtherLongtermBenefits
Description of nature of potential income tax consequences that would result from payment of dividend ird_fs_pe:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory
Description of nature of reclassifications or changes in presentation ird_fs_pe:DescriptionOfNatureOfReclassificationOrChangesInPresentation
Description of nature of related party relationship ird_fs_pe:DescriptionOfNatureOfRelatedPartyRelationship
Description of nature of risks and rewards of ownership to which entity is exposed ird_fs_pe:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed
Description of nature of risks being hedged ird_fs_pe:DescriptionOfNatureOfRisksBeingHedged
Description of nature of termination benefits ird_fs_pe:DescriptionOfNatureOfTerminationBenefits
Description of nature of transferred financial assets that are not derecognised in their entirety ird_fs_pe:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition
Description of omission of disclosures required by HKFRS for Private Entities ird_fs_pe:DescriptionOfOmissionOfDisclosuresRequiredByHKFRSForPrivateEntities
Description of other accounting policies relevant to understanding of financial statements [text block] ird_fs_pe:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements
Description of percentage or amount which each major category contributes to fair value of total plan assets [text block] ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets
Description of periods when cash flows affect profit or loss ird_fs_pe:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss
Description of periods when cash flows expected to occur ird_fs_pe:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur
Description of presentation currency ird_fs_pe:DescriptionOfPresentationCurrency
Description of reason for change in functional currency ird_fs_pe:DescriptionOfReasonForChangeInFunctionalCurrency
Description of reason for reclassifications or changes in presentation ird_fs_pe:DescriptionOfReasonForReclassificationOrChangesInPresentation
Description of reason for using longer or shorter reporting period ird_fs_pe:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod
Description of reason why entity is resuming application of HKFRS for Private Entities ird_fs_pe:DescriptionOfReasonWhyEntityIsResumingApplicationOfHKFRSForPrivateEntities
Description of reason why entity stopped applying HKFRS for Private Entities ird_fs_pe:DescriptionOfReasonWhyEntityStoppedApplyingHKFRSForPrivateEntities
Description of reason why presentation currency is different from functional currency ird_fs_pe:DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency
Description of reason why reclassification of comparative amounts is impracticable ird_fs_pe:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable
Description of reasons why applying requirement to offset current or deferred tax assets and liabilities would involve undue cost or effort ird_fs_pe:DescriptionOfReasonsWhyApplyingRequirementToOffsetCurrentOrDeferredTaxAssetsAndLiabilitiesWouldInvolveUndueCostOrEffort
Description of reasons why estimating financial effect of contingent assets would involve undue cost or effort ird_fs_pe:DescriptionOfReasonsWhyEstimatingFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort
Description of reasons why fair value measurement of associates would involve undue cost or effort ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfAssociatesWouldInvolveUndueCostOrEffort
Description of reasons why fair value measurement of investment property would involve undue cost or effort ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldInvolveUndueCostOrEffort
Description of reasons why fair value measurement of jointly controlled entities would involve undue cost or effort ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfJointlyControlledEntitiesWouldInvolveUndueCostOrEffort
Description of reasons why reliable fair value measurement of assets other than cash to be distributed to owners would involve undue cost or effort ird_fs_pe:DescriptionOfReasonsWhyReliableFairValueMeasurementOfAssetsOtherThanCashToBeDistributedToOwnersWouldInvolveUndueCostOrEffort
Description of reasons why reliable fair value measurement of financial instruments that would otherwise be measured at fair value through profit or loss would involve undue cost or effort ird_fs_pe:DescriptionOfReasonsWhyReliableFairValueMeasurementOfFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossWouldInvolveUndueCostOrEffort
Description of reasons why using projected unit credit method to measure obligation and cost under defined benefit plans would involve undue cost or effort ird_fs_pe:DescriptionOfReasonsWhyUsingProjectedUnitCreditMethodToMeasureObligationAndCostUnderDefinedBenefitPlansWouldInvolveUndueCostOrEffort
Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment ird_fs_pe:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment
Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital ird_fs_pe:DescriptionOfOtherEquityInterest
Description of share-based payment arrangement ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement
Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights ird_fs_pe:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower
Description of significant leasing arrangements by lessee classified as finance lease ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLease
Description of significant leasing arrangements by lessee classified as operating lease ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLease
Description of significant leasing arrangements by lessor classified as finance lease ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLease
Description of significant leasing arrangements by lessor classified as operating lease ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLease
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities ird_fs_pe:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
Description of terms of shares reserved for issue under options and contracts for sale of shares ird_fs_pe:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Description of transactions with related party ird_fs_pe:DescriptionOfTransactionsWithRelatedParty
Description of type of hedge ird_fs_pe:DescriptionOfTypeOfHedge
Description of type of plan ird_fs_pe:DescriptionOfTypeOfPlan
Description of vesting requirements for share-based payment arrangement ird_fs_pe:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
Description of whether entity has applied section 35 or section 10 when applying HKFRS for Private Entities ird_fs_pe:DescriptionOfWhetherEntityHasAppliedSection35OrSection10WhenApplyingHKFRSForPrivateEntities
Destruction of major production plant [member] ird_fs_pe:DestructionOfMajorProductionPlantMember
Disclosure of assets and liabilities with significant risk of material adjustment [abstract] ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract
Disclosure of assets and liabilities with significant risk of material adjustment [line items] ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems
Disclosure of assets and liabilities with significant risk of material adjustment [table] ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable
Disclosure of assets and liabilities with significant risk of material adjustment [text block] ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory
Disclosure of binding sale agreement for major disposal of assets or group of assets and liabilities [text block] ird_fs_pe:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory
Disclosure of biological assets [text block] ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory
Disclosure of business combinations [text block] ird_fs_pe:DisclosureOfBusinessCombinationsExplanatory
Disclosure of cash flow statement [text block] ird_fs_pe:DisclosureOfCashFlowStatementExplanatory
Disclosure of changes in accounting estimates [abstract] ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract
Disclosure of changes in accounting estimates [line items] ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems
Disclosure of changes in accounting estimates [table] ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable
Disclosure of changes in accounting estimates [text block] ird_fs_pe:DisclosureOfChangesInAccountingEstimatesExplanatory
Disclosure of changes in accounting policies, accounting estimates and errors [text block] ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory
Disclosure of classes of share capital [abstract] ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract
Disclosure of classes of share capital [line items] ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems
Disclosure of classes of share capital [table] ird_fs_pe:DisclosureOfClassesOfShareCapitalTable
Disclosure of classes of share capital [text block] ird_fs_pe:DisclosureOfClassesOfShareCapitalExplanatory
Disclosure of comparative information prepared under previous GAAP [abstract] ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract
Disclosure of comparative information prepared under previous GAAP [line items] ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
Disclosure of comparative information prepared under previous GAAP [table] ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable
Disclosure of comparative information prepared under previous GAAP [text block] ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory
Disclosure of consolidated, separate and combined financial statements [text block] ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory
Disclosure of contingent liabilities [abstract] ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract
Disclosure of contingent liabilities [line items] ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems
Disclosure of contingent liabilities [table] ird_fs_pe:DisclosureOfContingentLiabilitiesTable
Disclosure of contingent liabilities [text block] ird_fs_pe:DisclosureOfContingentLiabilitiesExplanatory
Disclosure of defined benefit plans [abstract] ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract
Disclosure of defined benefit plans [line items] ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems
Disclosure of defined benefit plans [table] ird_fs_pe:DisclosureOfDefinedBenefitPlansTable
Disclosure of defined benefit plans [text block] ird_fs_pe:DisclosureOfDefinedBenefitPlansExplanatory
Disclosure of detailed information about business combination [abstract] ird_fs_pe:DisclosureOfBusinessCombinationsAbstract
Disclosure of detailed information about business combination [line items] ird_fs_pe:DisclosureOfBusinessCombinationsLineItems
Disclosure of detailed information about business combination [table] ird_fs_pe:DisclosureOfBusinessCombinationsTable
Disclosure of detailed information about business combinations [text block] ird_fs_pe:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
Disclosure of detailed information about hedges [abstract] ird_fs_pe:DisclosureOfHedgeAccountingAbstract
Disclosure of detailed information about hedges [line items] ird_fs_pe:DisclosureOfHedgeAccountingLineItems
Disclosure of detailed information about hedges [table] ird_fs_pe:DisclosureOfHedgeAccountingTable
Disclosure of detailed information about hedges [text block] ird_fs_pe:DisclosureOfDetailedInformationAboutHedgesExplanatory
Disclosure of detailed information about intangible assets [abstract] ird_fs_pe:DisclosureOfIntangibleAssetsAbstract
Disclosure of detailed information about intangible assets [line items] ird_fs_pe:DisclosureOfIntangibleAssetsLineItems
Disclosure of detailed information about intangible assets [table] ird_fs_pe:DisclosureOfIntangibleAssetsTable
Disclosure of detailed information about intangible assets [text block] ird_fs_pe:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
Disclosure of detailed information about property, plant and equipment [abstract] ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract
Disclosure of detailed information about property, plant and equipment [line items] ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems
Disclosure of detailed information about property, plant and equipment [table] ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable
Disclosure of detailed information about property, plant and equipment [text block] ird_fs_pe:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
Disclosure of effect of changes in foreign exchange rates [text block] ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
Disclosure of employee benefits [text block] ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory
Disclosure of events after reporting period [text block] ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory
Disclosure of finance lease and operating lease by lessee [abstract] ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract
Disclosure of finance lease and operating lease by lessee [line items] ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems
Disclosure of finance lease and operating lease by lessee [table] ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable
Disclosure of finance lease and operating lease by lessee [text block] ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory
Disclosure of finance lease and operating lease by lessor [abstract] ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract
Disclosure of finance lease and operating lease by lessor [line items] ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems
Disclosure of finance lease and operating lease by lessor [table] ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable
Disclosure of finance lease and operating lease by lessor [text block] ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory
Disclosure of financial assets [abstract] ird_fs_pe:DisclosureOfFinancialAssetsAbstract
Disclosure of financial assets [line items] ird_fs_pe:DisclosureOfFinancialAssetsLineItems
Disclosure of financial assets [table] ird_fs_pe:DisclosureOfFinancialAssetsTable
Disclosure of financial assets [text block] ird_fs_pe:DisclosureOfFinancialAssetsExplanatory
Disclosure of financial instruments [text block] ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory
Disclosure of first-time adoption [text block] ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory
Disclosure of general information about financial statements [text block] ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory
Disclosure of government grants [text block] ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory
Disclosure of hedge accounting [text block] ird_fs_pe:DisclosureOfHedgeAccountingExplanatory
Disclosure of hyperinflationary reporting [text block] ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory
Disclosure of impairment loss and reversal of impairment loss [abstract] ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract
Disclosure of impairment loss and reversal of impairment loss [line items] ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
Disclosure of impairment loss and reversal of impairment loss [table] ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
Disclosure of impairment loss and reversal of impairment loss [text block] ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
Disclosure of impairment of assets [text block] ird_fs_pe:DisclosureOfImpairmentOfAssetsExplanatory
Disclosure of income tax [text block] ird_fs_pe:DisclosureOfIncomeTaxExplanatory
Disclosure of initial application of amendment to HKFRS for Private Entities [text block] ird_fs_pe:DescriptionOfInitialApplicationOfStandardsOrInterpretations
Disclosure of intangible assets [text block] ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory
Disclosure of intangible assets material to entity [abstract] ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract
Disclosure of intangible assets material to entity [line items] ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems
Disclosure of intangible assets material to entity [table] ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable
Disclosure of intangible assets material to entity [text block] ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory
Disclosure of interests in joint ventures [text block] ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory
Disclosure of inventories [text block] ird_fs_pe:DisclosureOfInventoriesExplanatory
Disclosure of investment in associates [text block] ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory
Disclosure of investment property at fair value through profit or loss [text block] ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory
Disclosure of leases [text block] ird_fs_pe:DisclosureOfLeasesExplanatory
Disclosure of non-adjusting events after reporting period [abstract] ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract
Disclosure of non-adjusting events after reporting period [line items] ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
Disclosure of non-adjusting events after reporting period [table] ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable
Disclosure of non-adjusting events after reporting period [text block] ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
Disclosure of notes and other explanatory information [text block] ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory
Disclosure of number and weighted average exercise prices of share options [text block] ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
Disclosure of other long-term employee benefits [abstract] ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract
Disclosure of other long-term employee benefits [line items] ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems
Disclosure of other long-term employee benefits [table] ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable
Disclosure of other long-term employee benefits [text block] ird_fs_pe:DisclosureOfOtherLongtermBenefitsExplanatory
Disclosure of other provisions [abstract] ird_fs_pe:DisclosureOfOtherProvisionsAbstract
Disclosure of other provisions [line items] ird_fs_pe:DisclosureOfOtherProvisionsLineItems
Disclosure of other provisions [table] ird_fs_pe:DisclosureOfOtherProvisionsTable
Disclosure of other provisions [text block] ird_fs_pe:DisclosureOfOtherProvisionsExplanatory
Disclosure of other provisions, contingent liabilities and contingent assets [text block] ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory
Disclosure of property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text block] ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory
Disclosure of reclassifications or changes in presentation [abstract] ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract
Disclosure of reclassifications or changes in presentation [line items] ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems
Disclosure of reclassifications or changes in presentation [table] ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable
Disclosure of reclassifications or changes in presentation [text block] ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationExplanatory
Disclosure of recognised finance lease as assets by lessee [abstract] ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract
Disclosure of recognised finance lease as assets by lessee [line items] ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems
Disclosure of recognised finance lease as assets by lessee [table] ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable
Disclosure of recognised finance lease as assets by lessee [text block] ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory
Disclosure of recognised revenue from construction contracts [text block] ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory
Disclosure of reconciliation of changes in biological assets [abstract] ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract
Disclosure of reconciliation of changes in biological assets [line items] ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems
Disclosure of reconciliation of changes in biological assets [table] ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable
Disclosure of reconciliation of changes in biological assets [text block] ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [abstract] ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [line items] ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [table] ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block] ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory
Disclosure of related party [text block] ird_fs_pe:DisclosureOfRelatedPartyExplanatory
Disclosure of reserves within equity [abstract] ird_fs_pe:DisclosureOfReservesWithinEquityAbstract
Disclosure of reserves within equity [line items] ird_fs_pe:DisclosureOfReservesWithinEquityLineItems
Disclosure of reserves within equity [table] ird_fs_pe:DisclosureOfReservesWithinEquityTable
Disclosure of reserves within equity [text block] ird_fs_pe:DisclosureOfReservesAndOtherEquityInterestExplanatory
Disclosure of revenue [text block] ird_fs_pe:DisclosureOfRevenueExplanatory
Disclosure of share capital, reserves and other equity interest [text block] ird_fs_pe:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
Disclosure of share-based payment arrangements [text block] ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory
Disclosure of summary of significant accounting policies [text block] ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Disclosure of temporary difference, unused tax losses and unused tax credits [table] ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Disclosure of termination benefits [abstract] ird_fs_pe:DisclosureOfTerminationBenefitsAbstract
Disclosure of termination benefits [line items] ird_fs_pe:DisclosureOfTerminationBenefitsLineItems
Disclosure of termination benefits [table] ird_fs_pe:DisclosureOfTerminationBenefitsTable
Disclosure of termination benefits [text block] ird_fs_pe:DisclosureOfTerminationBenefitsExplanatory
Disclosure of terms and conditions of share-based payment arrangement [abstract] ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
Disclosure of terms and conditions of share-based payment arrangement [line items] ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
Disclosure of terms and conditions of share-based payment arrangement [table] ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable
Disclosure of terms and conditions of share-based payment arrangement [text block] ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory
Disclosure of transactions between related parties [abstract] ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract
Disclosure of transactions between related parties [line items] ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems
Disclosure of transactions between related parties [table] ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable
Disclosure of transactions between related parties [text block] ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
Disclosure of transferred financial assets that are not derecognised in their entirety [abstract] ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract
Disclosure of transferred financial assets that are not derecognised in their entirety [line items] ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems
Disclosure of transferred financial assets that are not derecognised in their entirety [table] ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable
Disclosure of transferred financial assets that are not derecognised in their entirety [text block] ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory
Disclosure of uncertainties of entity's ability to continue as going concern [text block] ird_fs_pe:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern
Disclosure of voluntary change in accounting policy [text block] ird_fs_pe:DescriptionOfVoluntaryChangeInAccountingPolicy
Disposal of major subsidiary [member] ird_fs_pe:DisposalOfMajorSubsidiaryMember
Disposals, biological assets ird_fs_pe:DisposalsBiologicalAssets
Disposals, intangible assets other than goodwill ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill
Disposals, investment property at cost less accumulated depreciation and impairment ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Disposals, property, plant and equipment ird_fs_pe:DisposalsPropertyPlantAndEquipment
Distribution costs ird_fs_pe:DistributionCosts
Dividend income ird_fs_pe:RevenueFromDividends
Dividends and other distributions from associates accounted for by cost model recognised as income ird_fs_pe:DividendsAndOtherDistributionsRecognisedAsIncome
Dividends declared and paid or payable ird_fs_pe:DividendsDeclaredAndPaidOrPayable
Dividends paid, classified as financing activities ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
Dividends paid, classified as operating activities ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
Dividends received, classified as investing activities ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
Dividends received, classified as operating activities ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities
Dividends recognised as distributions to owners ird_fs_pe:DividendsPaid
Domicile of entity ird_fs_pe:DomicileOfEntity
Effect of exchange rate changes on cash and cash equivalents ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents
Effect of exchange rate changes on cash and cash equivalents [abstract] ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract
Effect of transition to HKFRS for Private Entities [member] ird_fs_pe:EffectOfTransitionToHKFRSsMember
Effective date of revaluation, property, plant and equipment ird_fs_pe:EffectiveDateOfRevaluationPropertyPlantAndEquipment
Employee benefits expense ird_fs_pe:EmployeeBenefitsExpense
Entering into significant commitments or contingent liabilities [member] ird_fs_pe:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
Entities over which entity has control, joint control or significant influence [member] ird_fs_pe:EntitiesOverWhichEntityHasControlJointControlOrSignificantInfluenceMember
Entities with control, joint control or significant influence over entity [member] ird_fs_pe:EntitiesWithControlJointControlOrSignificantInfluenceOverEntityMember
Entity's own financial instruments included in fair value of plan assets ird_fs_pe:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
Entity's total for business combinations [member] ird_fs_pe:EntitysTotalForBusinessCombinationsMember
Entity's total for related parties [member] ird_fs_pe:EntitysTotalForRelatedPartiesMember
Equity ird_fs_pe:Equity
Equity [abstract] ird_fs_pe:EquityAbstract
Equity [member] ird_fs_pe:EquityMember
Equity and liabilities ird_fs_pe:EquityAndLiabilities
Equity and liabilities [abstract] ird_fs_pe:EquityAndLiabilitiesAbstract
Equity attributable to owners of parent ird_fs_pe:EquityAttributableToOwnersOfParent
Equity attributable to owners of parent [member] ird_fs_pe:EquityAttributableToOwnersOfParentMember
Equity instruments, amount contributed to fair value of plan assets ird_fs_pe:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
Equity instruments, percentage contributed to fair value of plan assets ird_fs_pe:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets
Estimated financial effect of contingent assets ird_fs_pe:EstimatedFinancialEffectOfContingentAssets
Estimated financial effect of contingent liabilities ird_fs_pe:EstimatedFinancialEffectOfContingentLiabilities
Expected reimbursement, other provisions ird_fs_pe:ExpectedReimbursementOtherProvisions
Expense from share-based payment transactions ird_fs_pe:SharebasedPaymentTransactions
Expense recognised during period for bad and doubtful debts for related party transaction ird_fs_pe:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction
Explanation of adjustments that would be necessary to achieve fair presentation ird_fs_pe:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation
Explanation of body of authorisation ird_fs_pe:ExplanationOfBodyOfAuthorisation
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period ird_fs_pe:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod
Explanation of changes in applicable tax rates to previous accounting period ird_fs_pe:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod
Explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit or loss or for repairs, maintenance or enhancements ird_fs_pe:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements
Explanation of departure from HKFRS for Private Entities ird_fs_pe:ExplanationOfDepartureFromHKFRS
Explanation of details of guarantees given or received of outstanding balances for related party transaction ird_fs_pe:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
Explanation of effect of transition on reported cash flows ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedCashFlows
Explanation of effect of transition on reported financial performance ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance
Explanation of effect of transition on reported financial position ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPosition
Explanation of estimated financial effect of contingent assets ird_fs_pe:ExplanationOfEstimatedFinancialEffectOfContingentAssets
Explanation of estimated financial effect of contingent liabilities ird_fs_pe:ExplanationOfFinancialEffectOfContingentLiabilities
Explanation of fact and basis for preparation of financial statements when not going concern basis ird_fs_pe:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis
Explanation of fact that entity's owners or others have power to amend financial statements after issue ird_fs_pe:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue
Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency ird_fs_pe:ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency
Explanation of fact that financial statements for previous periods not presented ird_fs_pe:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented
Explanation of fact that shares have no par value ird_fs_pe:ExplanationOfFactThatSharesHaveNoParValue
Explanation of financial effect of non-adjusting event after reporting period [text block] ird_fs_pe:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability
Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision
Explanation of investing and financing transactions not requiring use of cash or cash equivalents ird_fs_pe:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents
Explanation of involvement of independent valuer in revaluation, property, plant and equipment ird_fs_pe:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts ird_fs_pe:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts
Explanation of measurement bases used in preparing financial statements [text block] ird_fs_pe:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements
Explanation of measurement of fair value of goods or services received or fair value of equity instruments granted on equity-settled share-based payments ird_fs_pe:DisclosureOfDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentsExplanatory
Explanation of measurement of share-based payment expense on basis of reasonable allocation of expenses recognised for group ird_fs_pe:ExplanationOfRecognitionAndMeasurementOfSharebasedPaymentExpenseOnBasisOfReasonableAllocationOfExpensesRecognisedForGroup
Explanation of modifications, modified share-based payment arrangements ird_fs_pe:ExplanationOfModificationsModifiedSharebasedPaymentArrangements
Explanation of nature of requirement in HKFRS for Private Entities and conclusion why requirement is in conflict with objective of financial statements ird_fs_pe:ExplanationOfNatureOfRequirementInHKFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation
Explanation of possibility of reimbursement, contingent liabilities ird_fs_pe:ExplanationOfPossibilityOfReimbursementContingentLiabilities
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors ird_fs_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy ird_fs_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy
Explanation of reasons why combined financial statements are prepared ird_fs_pe:ExplanationOfReasonsWhyCombinedFinancialStatementsArePrepared
Explanation of relationships between parent and subsidiaries ird_fs_pe:ExplanationOfRelationshipsBetweenParentsAndEntity
Explanation of restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss ird_fs_pe:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty
Explanation of revaluation methods and significant assumptions, property, plant and equipment ird_fs_pe:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment
Explanation of significant differences between tax expense (income) and accounting profit multiplied by applicable tax rate ird_fs_pe:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment ird_fs_pe:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments
Explanation of terms and conditions of outstanding balances for related party transaction ird_fs_pe:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction
Explanation of unfulfilled conditions and other contingencies attaching to government assistance ird_fs_pe:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance
Explanation of unguaranteed residual values accruing to benefit of lessor ird_fs_pe:ExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessor
Explanation of uses of any simplifications in measuring defined benefit obligation ird_fs_pe:ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation
Explanation of whether breach of terms or default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue ird_fs_pe:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements
Explanation of why entity not regarded as going concern ird_fs_pe:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis
Explanation of why fair value cannot be reliably measured without undue cost or effort for biological assets, at cost ird_fs_pe:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost
Expropriation of major assets by government [member] ird_fs_pe:ExpropriationOfMajorAssetsByGovernmentMember
Fair value of investments in associates for which there are quoted market prices ird_fs_pe:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished
Fair value of investments in joint ventures for which there are quoted market prices ird_fs_pe:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished
Finance costs ird_fs_pe:FinanceCosts
Finance income ird_fs_pe:FinanceIncome
Financial assets at fair value through profit or loss ird_fs_pe:FinancialAssetsAtFairValueThroughProfitOrLoss
Financial assets pledged as collateral for liabilities or contingent liabilities ird_fs_pe:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
Financial assets recognised as of acquisition date ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate
Financial assets that are debt instruments, at amortised cost ird_fs_pe:FinancialAssetsThatAreDebtInstrumentsAtCost
Financial assets that are equity instruments, at cost ird_fs_pe:FinancialAssetsThatAreEquityInstrumentsAtCost
Financial assets whose fair value is no longer available or is not available without undue cost or effort ird_fs_pe:FinancialAssetsWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
Financial assets, class [member] ird_fs_pe:FinancialAssetsMember
Financial effect of transition from previous GAAP to HKFRS for Private Entities [axis] ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
Financial instruments designated as hedging instruments, at fair value ird_fs_pe:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
Financial liabilities at amortised cost ird_fs_pe:FinancialLiabilitiesAtAmortisedCost
Financial liabilities at fair value through profit or loss ird_fs_pe:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
Financial liabilities recognised as of acquisition date ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
Financial liabilities whose fair value is no longer available or is not available without undue cost or effort ird_fs_pe:FinancialLiabilitiesWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
Fixtures and fittings ird_fs_pe:FixturesAndFittings
Fixtures and fittings [member] ird_fs_pe:FixturesAndFittingsMember
Foreign exchange gain (loss) ird_fs_pe:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
Foreign exchange or interest rate risks in firm commitment or highly probable forecast transactions [member] ird_fs_pe:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember
Foreign exchange risks in net investment in foreign operations [member] ird_fs_pe:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember
Gain recognised in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination ird_fs_pe:GainRecognisedInBargainPurchaseTransaction
Gains (losses) on cash flow hedges, before tax ird_fs_pe:GainsLossesOnCashFlowHedgesBeforeTax
Gains (losses) on cash flow hedges, net of tax ird_fs_pe:GainsLossesOnCashFlowHedgesNetOfTax
Gains (losses) on fair value adjustment, biological assets ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets
Gains (losses) on fair value adjustment, investment property at fair value through profit or loss ird_fs_pe:GainsLossesOnFairValueAdjustmentInvestmentProperty
Gains (losses) on financial assets at amortised cost ird_fs_pe:GainsLossesOnFinancialAssetsAtAmortisedCost
Gains (losses) on financial assets at fair value through profit or loss ird_fs_pe:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
Gains (losses) on financial instruments [abstract] ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract
Gains (losses) on financial liabilities at amortised cost ird_fs_pe:GainsLossesOnFinancialLiabilitiesAtAmortisedCost
Gains (losses) on financial liabilities at fair value through profit or loss ird_fs_pe:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss
Gains (losses) on hedged item attributable to hedged risk, fair value hedges ird_fs_pe:GainsLossesOnHedgedItemAttributableToHedgedRisk
Gains (losses) on hedging instrument, fair value hedges ird_fs_pe:GainsLossesOnHedgingInstrument
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss ird_fs_pe:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
Gains (losses) on net monetary position ird_fs_pe:GainsLossesOnNetMonetaryPosition
Goodwill ird_fs_pe:Goodwill
Goodwill [member] ird_fs_pe:GoodwillMember
Government grants ird_fs_pe:GovernmentGrants
Gross amount due from customers for contract work as asset ird_fs_pe:GrossAmountDueFromCustomersForContractWorkAsAsset
Gross amount due to customers for contract work as liability ird_fs_pe:GrossAmountDueToCustomersForContractWorkAsLiability
Gross carrying amount [member] ird_fs_pe:GrossCarryingAmountMember
Gross investment in finance lease ird_fs_pe:GrossInvestmentInFinanceLease
Gross profit ird_fs_pe:GrossProfit
HKFRS for Private Entities [member] ird_fs_pe:HKFRSsMember
Identifiable assets acquired (liabilities assumed) ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed
Identifiable intangible assets recognised as of acquisition date ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
Identification of amounts that have not been restated as result of applying amendments to HKFRS for Private Entities ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAsResultOfApplyingAmendmentsToHKFRSForPrivateEntities
Identification of amounts that have not been restated at date of transition to HKFRS for Private Entities ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAtDateOfTransitionToHKFRSForPrivateEntities
Impairment loss (reversal of impairment loss) recognised in profit or loss ird_fs_pe:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Impairment loss on financial assets ird_fs_pe:ImpairmentLossOnFinancialAssets
Impairment loss recognised in other comprehensive income, property, plant and equipment ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Impairment loss recognised in profit or loss ird_fs_pe:ImpairmentLossRecognisedInProfitOrLoss
Impairment loss recognised in profit or loss, goodwill ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossGoodwill
Impairment loss recognised in profit or loss, intangible assets other than goodwill ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Impairment loss recognised in profit or loss, property, plant and equipment ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Income from government grants ird_fs_pe:RevenueFromGovernmentGrants
Income tax relating to cash flow hedges of other comprehensive income ird_fs_pe:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
Income tax relating to changes in revaluation surplus of other comprehensive income ird_fs_pe:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
Income tax relating to components of other comprehensive income ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Income tax relating to components of other comprehensive income [abstract] ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract
Income tax relating to defined benefit plans of other comprehensive income ird_fs_pe:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome
Income tax relating to exchange differences on translation of other comprehensive income ird_fs_pe:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Income taxes paid (refund) ird_fs_pe:IncomeTaxesPaidRefund
Income taxes paid (refund) [abstract] ird_fs_pe:IncomeTaxesPaidRefundAbstract
Income taxes paid (refund), classified as financing activities ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
Income taxes paid (refund), classified as investing activities ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
Income taxes paid (refund), classified as operating activities ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
Income, expense, gains or losses of financial instruments [abstract] ird_fs_pe:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract
Increase (decrease) due to changes in accounting policy [member] ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member] ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
Increase (decrease) due to changes in accounting policy required by HKFRS for Private Entities [member] ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
Increase (decrease) due to corrections of prior period errors [member] ird_fs_pe:FinancialEffectOfCorrectionsOfAccountingErrorsMember
Increase (decrease) due to voluntary changes in accounting policy [member] ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
Increase (decrease) in accounting estimate ird_fs_pe:IncreaseDecreaseInAccountingEstimate
Increase (decrease) in biological assets ird_fs_pe:ChangesInBiologicalAssets
Increase (decrease) in cash and cash equivalents ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
Increase (decrease) in defined benefit obligation, at present value ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue
Increase (decrease) in equity ird_fs_pe:ChangesInEquity
Increase (decrease) in goodwill ird_fs_pe:ChangesInGoodwill
Increase (decrease) in intangible assets other than goodwill ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill
Increase (decrease) in investment property at cost less accumulated depreciation and impairment ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Increase (decrease) in investment property at fair value through profit or loss ird_fs_pe:ChangesInInvestmentProperty
Increase (decrease) in number of shares outstanding ird_fs_pe:IncreaseDecreaseInNumberOfSharesOutstanding
Increase (decrease) in other provisions ird_fs_pe:ChangesInOtherProvisions
Increase (decrease) in plan assets, at fair value ird_fs_pe:ChangesInPlanAssetsAtFairValue
Increase (decrease) in property, plant and equipment ird_fs_pe:ChangesInPropertyPlantAndEquipment
Increase (decrease) in reimbursement rights, at fair value ird_fs_pe:ChangesInReimbursementRightsAtFairValue
Increase (decrease) through actuarial gains (losses), plan assets, at fair value ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue
Increase (decrease) through business combinations, plan assets, at fair value ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
Increase (decrease) through business combinations, reimbursement rights, at fair value ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue
Increase (decrease) through changes in accounting policies, retained earnings ird_fs_pe:IncreaseDecreaseThroughChangesInAccountingPoliciesRetainedEarnings
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
Increase (decrease) through contributions by employer, plan assets, at fair value ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
Increase (decrease) through contributions by employer, reimbursement rights, at fair value ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue
Increase (decrease) through contributions by plan participants, plan assets, at fair value ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue
Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue
Increase (decrease) through corrections of errors, retained earnings ird_fs_pe:IncreaseDecreaseThroughCorrectionsOfErrorsRetainedEarnings
Increase (decrease) through current service cost, defined benefit obligation, at present value ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue
Increase (decrease) through interest cost, defined benefit obligation, at present value ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
Increase (decrease) through net exchange differences, biological assets ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
Increase (decrease) through net exchange differences, defined benefit obligation, at present value ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue
Increase (decrease) through net exchange differences, goodwill ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
Increase (decrease) through net exchange differences, intangible assets other than goodwill ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
Increase (decrease) through net exchange differences, investment property at cost less accumulated depreciation and impairment ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Increase (decrease) through net exchange differences, investment property at fair value through profit or loss ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
Increase (decrease) through net exchange differences, other provisions ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
Increase (decrease) through net exchange differences, plan assets, at fair value ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
Increase (decrease) through net exchange differences, property, plant and equipment ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Increase (decrease) through net exchange differences, reimbursement rights, at fair value ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
Increase (decrease) through other changes, biological assets ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
Increase (decrease) through other changes, equity ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
Increase (decrease) through other changes, goodwill ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
Increase (decrease) through other changes, intangible assets other than goodwill ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
Increase (decrease) through other changes, investment property at cost less accumulated depreciation and impairment ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Increase (decrease) through other changes, investment property at fair value through profit or loss ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentProperty
Increase (decrease) through other changes, property, plant and equipment ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
Increase (decrease) through past service cost, defined benefit obligation, at present value ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue
Increase (decrease) through share-based payment transactions, equity ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions
Increase (decrease) through transfers and other changes, other provisions ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
Increase (decrease) through treasury share transactions, equity ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions
Increase through other contributions by owners, equity ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners
Indication of other forms of government assistance with direct benefits for entity ird_fs_pe:IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity
Indication of uncertainties of amount or timing of outflows, contingent liabilities ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
Indication of uncertainties of amount or timing of outflows, other provisions ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
Information about contingent liabilities that disclosure is not practicable ird_fs_pe:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable
Intangible assets acquired by way of government grant ird_fs_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrant
Intangible assets acquired by way of government grant, fair value initially recognised ird_fs_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue
Intangible assets and goodwill ird_fs_pe:IntangibleAssetsAndGoodwill
Intangible assets and goodwill [abstract] ird_fs_pe:IntangibleAssetsAndGoodwillAbstract
Intangible assets material to entity ird_fs_pe:IntangibleAssetsMaterialToEntity
Intangible assets material to entity [axis] ird_fs_pe:IntangibleAssetsMaterialToEntityAxis
Intangible assets material to entity [member] ird_fs_pe:IntangibleAssetsMaterialToEntityMember
Intangible assets other than goodwill ird_fs_pe:IntangibleAssetsOtherThanGoodwill
Intangible assets other than goodwill [abstract] ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract
Intangible assets other than goodwill [member] ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
Intangible assets pledged as security for liabilities ird_fs_pe:IntangibleAssetsPledgedAsSecurityForLiabilities
Intangible assets under development ird_fs_pe:IntangibleAssetsUnderDevelopment
Intangible assets under development [member] ird_fs_pe:IntangibleAssetsUnderDevelopmentMember
Intangible assets whose title is restricted ird_fs_pe:IntangibleAssetsWhoseTitleIsRestricted
Intangible exploration and evaluation assets ird_fs_pe:IntangibleExplorationAndEvaluationAssets
Intangible exploration and evaluation assets [member] ird_fs_pe:IntangibleExplorationAndEvaluationAssetsMember
Interest expense for financial liabilities not at fair value through profit or loss ird_fs_pe:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
Interest income ird_fs_pe:RevenueFromInterest
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract] ird_fs_pe:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract
Interest income for financial assets not at fair value through profit or loss ird_fs_pe:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss
Interest paid, classified as financing activities ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
Interest paid, classified as investing activities ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
Interest paid, classified as operating activities ird_fs_pe:InterestPaidClassifiedAsOperatingActivities
Interest rate risks of debt instruments measured at amortised cost [member] ird_fs_pe:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember
Interest received, classified as investing activities ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
Interest received, classified as operating activities ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities
Inventories ird_fs_pe:InventoriesTotal
Inventories [member] ird_fs_pe:InventoriesMember
Inventories pledged as security for liabilities ird_fs_pe:InventoriesPledgedAsSecurityForLiabilities
Inventory recognised as of acquisition date ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate
Inventory write-down ird_fs_pe:InventoryWritedown2011
Investment property [member] ird_fs_pe:InvestmentPropertyMember
Investment property at cost less accumulated depreciation and impairment ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
Investment property at fair value through profit or loss ird_fs_pe:InvestmentProperty
Investments in associates ird_fs_pe:InvestmentsInAssociates
Investments in associates [member] ird_fs_pe:InvestmentsInAssociatesMember
Investments in associates accounted for under cost model because undue cost or effort exemption is applied ird_fs_pe:InvestmentsInAssociatesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied
Investments in joint ventures ird_fs_pe:InvestmentsInJointVentures
Investments in joint ventures [member] ird_fs_pe:InvestmentsInJointVenturesMember
Investments in jointly controlled entities accounted for under cost model because undue cost or effort exemption is applied ird_fs_pe:InvestmentsInJointlyControlledEntitiesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied
Investments in subsidiaries not consolidated at reporting date ird_fs_pe:InvestmentsInSubsidiariesNotConsolidatedAtReportingDate
Issue of equity ird_fs_pe:IssueOfEquity
Issued capital ird_fs_pe:IssuedCapital
Issued capital [member] ird_fs_pe:IssuedCapitalMember
Issues or repurchases of entity's debt or equity instruments [member] ird_fs_pe:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember
Key management personnel compensation ird_fs_pe:KeyManagementPersonnelCompensation
Key management personnel of entity or parent [member] ird_fs_pe:KeyManagementPersonnelOfEntityOrParentMember
Land ird_fs_pe:Land
Land [member] ird_fs_pe:LandMember
Land and buildings ird_fs_pe:LandAndBuildings
Land and buildings [abstract] ird_fs_pe:LandAndBuildingsAbstract
Land and buildings [member] ird_fs_pe:LandAndBuildingsMember
Later than five years [member] ird_fs_pe:LaterThanFiveYearsMember
Later than one year and not later than five years [member] ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember
Lease and sublease payments recognised as expense ird_fs_pe:LeaseAndSubleasePaymentsRecognisedAsExpense
Leases as lessee, related party transactions ird_fs_pe:LeasesAsLesseeRelatedPartyTransactions
Leases as lessor, related party transactions ird_fs_pe:LeasesAsLessorRelatedPartyTransactions
Legal form of entity ird_fs_pe:LegalFormOfEntity
Legal proceedings contingent liability [member] ird_fs_pe:LegalProceedingsContingentLiabilityMember
Legal proceedings provision ird_fs_pe:LegalProceedingsProvision
Legal proceedings provision [abstract] ird_fs_pe:LegalProceedingsProvisionAbstract
Legal proceedings provision [member] ird_fs_pe:LegalProceedingsProvisionMember
Level of price index ird_fs_pe:LevelOfPriceIndex
Level of rounding used in financial statements ird_fs_pe:LevelOfRoundingUsedInFinancialStatements
Liabilities ird_fs_pe:Liabilities
Liabilities [abstract] ird_fs_pe:LiabilitiesAbstract
Liabilities for which entity has binding sale agreement ird_fs_pe:LiabilitiesForWhichEntityHasBindingSaleAgreement
Liabilities from share-based payment transactions ird_fs_pe:LiabilitiesFromSharebasedPaymentTransactions2011
Liabilities with significant risk of material adjustments within next financial year ird_fs_pe:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Licences and franchises ird_fs_pe:LicencesAndFranchises
Licences and franchises [member] ird_fs_pe:LicencesAndFranchisesMember
Loan commitments, at cost ird_fs_pe:LoanCommitmentsAtCost
Loans payable in breach of terms or default ird_fs_pe:LoansPayableInDefault
Machinery ird_fs_pe:Machinery
Machinery [member] ird_fs_pe:MachineryMember
Major business combination [member] ird_fs_pe:MajorBusinessCombinationMember
Major components of tax expense (income) [abstract] ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract
Major purchases of assets [member] ird_fs_pe:MajorPurchasesOfAssetsMember
Management conclusion on fair presentation as consequence of departure ird_fs_pe:ManagementConclusionOnFairPresentationAsConsequenceOfDeparture
Mastheads and publishing titles ird_fs_pe:MastheadsAndPublishingTitles
Mastheads and publishing titles [member] ird_fs_pe:MastheadsAndPublishingTitlesMember
Maturity [axis] ird_fs_pe:MaturityAxis
Measurement [axis] ird_fs_pe:MeasurementAxis
Measurement bases, investment property at cost less accumulated depreciation and impairment ird_fs_pe:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Measurement bases, property, plant and equipment ird_fs_pe:MeasurementBasesPropertyPlantAndEquipment
Method used to account for investments in associates ird_fs_pe:MethodUsedToAccountForInvestmentsInAssociates
Method used to account for investments in jointly controlled entities ird_fs_pe:MethodUsedToAccountForInvestmentsInJointlyControlledEntities
Method used to account for investments in subsidiaries ird_fs_pe:MethodUsedToAccountForInvestmentsInSubsidiaries
Methods used to determine construction contract revenue recognised ird_fs_pe:MethodsUsedToDetermineConstructionContractRevenueRecognised
Methods used to determine stage of completion of construction in progress ird_fs_pe:MethodsUsedToDetermineStageOfCompletionOfConstructionInProgress
Minimum finance lease payments payable ird_fs_pe:MinimumFinanceLeasePaymentsPayable
Minimum finance lease payments receivable, at present value ird_fs_pe:MinimumFinanceLeasePaymentsReceivableAtPresentValue
Minimum lease payments payable under non-cancellable operating lease ird_fs_pe:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease
Minimum lease payments receivable under non-cancellable operating lease ird_fs_pe:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease
Miscellaneous other provisions ird_fs_pe:MiscellaneousOtherProvisions
Miscellaneous other provisions [abstract] ird_fs_pe:MiscellaneousOtherProvisionsAbstract
Miscellaneous other provisions [member] ird_fs_pe:MiscellaneousOtherProvisionsMember
Motor vehicles ird_fs_pe:MotorVehicles
Motor vehicles [member] ird_fs_pe:MotorVehiclesMember
Multi-employer defined benefit plans [member] ird_fs_pe:MultiemployerDefinedBenefitPlansMember
Name of acquiree ird_fs_pe:NameOfAcquiree
Name of most senior parent entity producing publicly available financial statements ird_fs_pe:NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements
Name of parent entity ird_fs_pe:NameOfParentEntity
Name of reporting entity or other means of identification ird_fs_pe:NameOfReportingEntityOrOtherMeansOfIdentification
Name of ultimate parent of group ird_fs_pe:NameOfUltimateParentOfGroup
Non-adjusting events after reporting period [axis] ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis
Non-adjusting events after reporting period [member] ird_fs_pe:NonadjustingEventsMember
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral ird_fs_pe:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Non-controlling interests ird_fs_pe:NoncontrollingInterests
Non-controlling interests [member] ird_fs_pe:NoncontrollingInterestsMember
Non-current assets ird_fs_pe:NoncurrentAssets
Non-current assets [abstract] ird_fs_pe:NoncurrentAssetsAbstract
Non-current biological assets, at cost less accumulated depreciation and impairment ird_fs_pe:NoncurrentBiologicalAssetsAtCost
Non-current biological assets, at fair value ird_fs_pe:NoncurrentBiologicalAssetsAtFairValue
Non-current financial assets at fair value through profit or loss ird_fs_pe:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
Non-current financial assets that are debt instruments, at amortised cost ird_fs_pe:NoncurrentFinancialAssetsThatAreDebtInstrumentsAtCost
Non-current financial assets that are equity instruments, at cost ird_fs_pe:NoncurrentFinancialAssetsThatAreEquityInstrumentsAtCost
Non-current financial liabilities at amortised cost ird_fs_pe:NoncurrentFinancialLiabilitiesAtAmortisedCost
Non-current financial liabilities at fair value through profit or loss ird_fs_pe:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
Non-current inventories ird_fs_pe:NoncurrentInventories
Non-current legal proceedings provision ird_fs_pe:LongtermLegalProceedingsProvision
Non-current liabilities ird_fs_pe:NoncurrentLiabilities
Non-current liabilities [abstract] ird_fs_pe:NoncurrentLiabilitiesAbstract
Non-current loan commitments, at cost ird_fs_pe:NoncurrentLoanCommitmentsAtCost
Non-current miscellaneous other provisions ird_fs_pe:LongtermMiscellaneousOtherProvisions
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral ird_fs_pe:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Non-current onerous contracts provision ird_fs_pe:LongtermOnerousContractsProvision
Non-current payables to related parties ird_fs_pe:NoncurrentPayablesToRelatedParties
Non-current portion of non-current borrowings ird_fs_pe:LongtermBorrowings
Non-current provisions ird_fs_pe:NoncurrentProvisions
Non-current provisions [abstract] ird_fs_pe:NoncurrentProvisionsAbstract
Non-current provisions for employee benefits ird_fs_pe:NoncurrentProvisionsForEmployeeBenefits
Non-current receivables arising from accrued income not yet billed ird_fs_pe:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled
Non-current receivables due from other parties ird_fs_pe:NoncurrentReceivablesDueFromOtherParties
Non-current receivables due from related parties ird_fs_pe:NoncurrentReceivablesDueFromRelatedParties
Non-current refunds provision ird_fs_pe:NoncurrentRefundsProvision
Non-current restructuring provision ird_fs_pe:LongtermRestructuringProvision
Non-current trade payables ird_fs_pe:NoncurrentPayablesToTradeSuppliers
Non-current warranty provision ird_fs_pe:LongtermWarrantyProvision
Not later than one year [member] ird_fs_pe:NotLaterThanOneYearMember
Number of share options exercisable in share-based payment arrangement ird_fs_pe:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
Number of share options exercised in share-based payment arrangement ird_fs_pe:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
Number of share options expired in share-based payment arrangement ird_fs_pe:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement
Number of share options forfeited in share-based payment arrangement ird_fs_pe:NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement
Number of share options granted in share-based payment arrangement ird_fs_pe:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
Number of share options outstanding in share-based payment arrangement ird_fs_pe:NumberOfOutstandingShareOptions
Number of shares authorised ird_fs_pe:NumberOfSharesAuthorised
Number of shares in entity held by entity or by its subsidiaries or associates ird_fs_pe:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
Number of shares issued and fully paid ird_fs_pe:NumberOfSharesIssuedAndFullyPaid
Number of shares issued but not fully paid ird_fs_pe:NumberOfSharesIssuedButNotFullyPaid
Number of shares outstanding ird_fs_pe:NumberOfSharesOutstanding
Number of shares reserved for issue under options and contracts for sale of shares ird_fs_pe:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Office equipment ird_fs_pe:OfficeEquipment
Office equipment [member] ird_fs_pe:OfficeEquipmentMember
Onerous contracts contingent liability [member] ird_fs_pe:OnerousContractsContingentLiabilityMember
Onerous contracts provision ird_fs_pe:OnerousContractsProvision
Onerous contracts provision [abstract] ird_fs_pe:OnerousContractsProvisionAbstract
Onerous contracts provision [member] ird_fs_pe:OnerousContractsProvisionMember
Other adjustments for non-cash items ird_fs_pe:OtherAdjustmentsForNoncashItems
Other adjustments for which cash effects are investing or financing cash flow ird_fs_pe:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
Other adjustments to reconcile profit (loss) ird_fs_pe:OtherAdjustmentsToReconcileProfitLoss
Other assets [member] ird_fs_pe:OtherAssetsMember
Other assets used by entity included in fair value of plan assets ird_fs_pe:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
Other assets, amount contributed to fair value of plan assets ird_fs_pe:OtherAssetsAmountContributedToFairValueOfPlanAssets
Other assets, percentage contributed to fair value of plan assets ird_fs_pe:OtherAssetsPercentageContributedToFairValueOfPlanAssets
Other banking arrangements, classified as cash equivalents ird_fs_pe:BankingArrangementsClassifiedAsCashEquivalents
Other cash and cash equivalents ird_fs_pe:OtherCashAndCashEquivalents
Other cash payments from operating activities ird_fs_pe:OtherCashPaymentsFromOperatingActivities
Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
Other cash payments to acquire interests in joint ventures, classified as investing activities ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
Other cash receipts from operating activities ird_fs_pe:OtherCashReceiptsFromOperatingActivities
Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
Other cash receipts from sales of interests in joint ventures, classified as investing activities ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
Other components of deferred tax expense (income) ird_fs_pe:OtherComponentsOfDeferredTaxExpenseIncome
Other comprehensive income ird_fs_pe:OtherComprehensiveIncome
Other comprehensive income [abstract] ird_fs_pe:OtherComprehensiveIncomeAbstract
Other comprehensive income, before tax ird_fs_pe:OtherComprehensiveIncomeBeforeTax
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
Other comprehensive income, before tax, cash flow hedges ird_fs_pe:OtherComprehensiveIncomeBeforeTaxCashFlowHedges
Other comprehensive income, before tax, exchange differences on translation ird_fs_pe:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
Other comprehensive income, before tax, gains (losses) on revaluation ird_fs_pe:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans ird_fs_pe:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans
Other comprehensive income, net of tax, cash flow hedges ird_fs_pe:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
Other comprehensive income, net of tax, exchange differences on translation ird_fs_pe:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
Other comprehensive income, net of tax, gains (losses) on revaluation ird_fs_pe:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
Other contingent liabilities [member] ird_fs_pe:OtherContingentLiabilitiesMember
Other current financial assets ird_fs_pe:OtherCurrentFinancialAssets
Other current financial liabilities ird_fs_pe:OtherCurrentFinancialLiabilities
Other current non-financial assets ird_fs_pe:OtherCurrentNonfinancialAssets
Other current non-financial liabilities ird_fs_pe:OtherCurrentNonfinancialLiabilities
Other current provisions ird_fs_pe:OtherShorttermProvisions
Other differences to cash and cash equivalents in statement of cash flows ird_fs_pe:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
Other disposals of assets [member] ird_fs_pe:OtherDisposalsOfAssetsMember
Other employee expense ird_fs_pe:OtherEmployeeExpense
Other equity interest ird_fs_pe:OtherEquityInterest
Other equity interest [member] ird_fs_pe:OtherEquityInterestMember
Other expense, by function ird_fs_pe:OtherExpenseByFunction
Other expenses, by nature ird_fs_pe:OtherExpenseByNature
Other financial assets ird_fs_pe:OtherFinancialAssets
Other financial liabilities ird_fs_pe:OtherFinancialLiabilities
Other gains (losses) ird_fs_pe:OtherGainsLosses
Other income ird_fs_pe:OtherIncome
Other inflows (outflows) of cash, classified as financing activities ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
Other inflows (outflows) of cash, classified as investing activities ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
Other inflows (outflows) of cash, classified as operating activities ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
Other intangible assets ird_fs_pe:OtherIntangibleAssets
Other intangible assets [member] ird_fs_pe:OtherIntangibleAssetsMember
Other long-term employee benefit obligation ird_fs_pe:OtherLongtermBenefitObligation
Other long-term employee benefits ird_fs_pe:OtherLongtermBenefits
Other long-term employee benefits [member] ird_fs_pe:OtherLongtermBenefitsMember
Other material actuarial assumptions ird_fs_pe:OtherMaterialActuarialAssumptions
Other non-current financial assets ird_fs_pe:OtherNoncurrentFinancialAssets
Other non-current financial liabilities ird_fs_pe:OtherNoncurrentFinancialLiabilities
Other non-current non-financial assets ird_fs_pe:OtherNoncurrentNonfinancialAssets
Other non-current non-financial liabilities ird_fs_pe:OtherNoncurrentNonfinancialLiabilities
Other non-current provisions ird_fs_pe:OtherLongtermProvisions
Other non-financial assets ird_fs_pe:OtherNonfinancialAssets
Other non-financial liabilities ird_fs_pe:OtherNonfinancialLiabilities
Other property, plant and equipment ird_fs_pe:OtherPropertyPlantAndEquipment
Other property, plant and equipment [member] ird_fs_pe:OtherPropertyPlantAndEquipmentMember
Other provisions ird_fs_pe:OtherProvisions
Other provisions [abstract] ird_fs_pe:OtherProvisionsAbstract
Other provisions [member] ird_fs_pe:OtherProvisionsMember
Other related parties [member] ird_fs_pe:OtherRelatedPartiesMember
Other reserves ird_fs_pe:OtherReserves
Other reserves [abstract] ird_fs_pe:OtherReservesAbstract
Other reserves [member] ird_fs_pe:OtherReservesMember
Other revenue ird_fs_pe:OtherRevenue
Other short-term employee benefits ird_fs_pe:OtherShorttermEmployeeBenefits
Other work performed by entity and capitalised ird_fs_pe:OtherWorkPerformedByEntityAndCapitalised
Outstanding balances for related party transactions [abstract] ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract
Par value per share ird_fs_pe:ParValuePerShare
Participation in defined benefit plan that shares risks between group entities, related party transactions ird_fs_pe:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions
Payables to related parties ird_fs_pe:TradeAndOtherPayablesToRelatedParties
Payments for premiums and claims, annuities and other policy benefits ird_fs_pe:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
Payments from contracts held for dealing or trading purpose ird_fs_pe:PaymentsFromContractsHeldForDealingOrTradingPurpose
Payments of finance lease liabilities, classified as financing activities ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
Payments of other equity instruments ird_fs_pe:PaymentsOfOtherEquityInstruments
Payments to acquire or redeem entity's shares ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
Payments to and on behalf of employees ird_fs_pe:PaymentsToAndOnBehalfOfEmployees
Payments to suppliers for goods and services ird_fs_pe:PaymentsToSuppliersForGoodsAndServices
Percentage of voting equity interests acquired ird_fs_pe:PercentageOfVotingEquityInterestsAcquired
Period covered by financial statements ird_fs_pe:PeriodCoveredByFinancialStatements
Plan assets, at fair value ird_fs_pe:PlanAssetsAtFairValue
Post-employment benefit expense, defined benefit plans ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
Post-employment benefit expense, defined contribution plans ird_fs_pe:PostemploymentBenefitExpenseDefinedContributionPlans
Previous GAAP [member] ird_fs_pe:PreviousGAAPMember
Previously stated [member] ird_fs_pe:PreviouslyStatedMember
Price index movements ird_fs_pe:PriceIndexMovements
Price risks of commodity or firm commitments or highly probable forecast transactions to purchase or sell commodity [member] ird_fs_pe:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember
Principal place of business ird_fs_pe:PrincipalPlaceOfBusiness
Proceeds from borrowings, classified as financing activities ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
Proceeds from issuing other equity instruments ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
Proceeds from issuing shares ird_fs_pe:ProceedsFromIssuingShares
Proceeds from sales of intangible assets, classified as investing activities ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
Proceeds from sales of other long-term assets, classified as investing activities ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
Proceeds from sales of property, plant and equipment, classified as investing activities ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Profit (loss) ird_fs_pe:ProfitLoss
Profit (loss) [abstract] ird_fs_pe:ProfitLossAbstract
Profit (loss) before tax ird_fs_pe:ProfitLossBeforeTax
Profit (loss) from continuing operations ird_fs_pe:ProfitLossFromContinuingOperations
Profit (loss) from discontinued operations ird_fs_pe:ProfitLossFromDiscontinuedOperations
Profit (loss), attributable to [abstract] ird_fs_pe:ProfitLossAttributableToAbstract
Profit (loss), attributable to non-controlling interests ird_fs_pe:ProfitLossAttributableToNoncontrollingInterests
Profit (loss), attributable to owners of parent ird_fs_pe:ProfitLossAttributableToOwnersOfParent
Profit or loss [abstract] ird_fs_pe:IncomeStatementAbstract
Property occupied by entity included in fair value of plan assets ird_fs_pe:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
Property, plant and equipment ird_fs_pe:PropertyPlantAndEquipment
Property, plant and equipment [abstract] ird_fs_pe:PropertyPlantAndEquipmentAbstract
Property, plant and equipment [member] ird_fs_pe:PropertyPlantAndEquipmentMember
Property, plant and equipment recognised as of acquisition date ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
Property, plant and equipment, pledged as security ird_fs_pe:PropertyPlantAndEquipmentPledgedAsSecurity
Property, plant and equipment, restrictions on title ird_fs_pe:PropertyPlantAndEquipmentRestrictionsOnTitle
Property, plant and equipment, revaluation surplus ird_fs_pe:PropertyPlantAndEquipmentRevaluationSurplus
Property, plant and equipment, revalued assets, at cost ird_fs_pe:PropertyPlantAndEquipmentRevaluedAssetsAtCost
Provision of guarantees or collateral by entity, related party transactions ird_fs_pe:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions
Provision of guarantees or collateral to entity, related party transactions ird_fs_pe:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions
Provision used, other provisions ird_fs_pe:ProvisionUsedOtherProvisions
Provisions ird_fs_pe:Provisions
Provisions [abstract] ird_fs_pe:ProvisionsAbstract
Provisions for doubtful debts related to outstanding balances of related party transaction ird_fs_pe:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction
Provisions for employee benefits ird_fs_pe:ProvisionsForEmployeeBenefits
Purchase of intangible assets, classified as investing activities ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
Purchase of other long-term assets, classified as investing activities ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
Purchase of property, plant and equipment, classified as investing activities ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Purchases of goods, related party transactions ird_fs_pe:PurchasesOfGoodsRelatedPartyTransactions
Purchases of property and other assets, related party transactions ird_fs_pe:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions
Raw materials and consumables used ird_fs_pe:RawMaterialsAndConsumablesUsed
Real estate, amount contributed to fair value of plan assets ird_fs_pe:PropertyAmountContributedToFairValueOfPlanAssets
Real estate, percentage contributed to fair value of plan assets ird_fs_pe:PropertyPercentageContributedToFairValueOfPlanAssets
Receipts from contracts held for dealing or trading purposes ird_fs_pe:ReceiptsFromContractsHeldForDealingOrTradingPurpose
Receipts from premiums and claims, annuities and other policy benefits ird_fs_pe:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
Receipts from royalties, fees, commissions and other revenue ird_fs_pe:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue
Receipts from sales of goods and rendering of services ird_fs_pe:ReceiptsFromSalesOfGoodsAndRenderingOfServices
Receivables arising from accrued income not yet billed ird_fs_pe:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled
Receivables due from other parties ird_fs_pe:TradeAndOtherReceivablesDueFromOtherParties
Receivables due from related parties ird_fs_pe:TradeAndOtherReceivablesDueFromRelatedParties
Recipes, formulae, models, designs and prototypes ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypes
Recipes, formulae, models, designs and prototypes [member] ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypesMember
Reclassification adjustments on cash flow hedges, before tax ird_fs_pe:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax
Reclassification adjustments on cash flow hedges, net of tax ird_fs_pe:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
Reclassified items [axis] ird_fs_pe:ReclassifiedItemsAxis
Reclassified items [member] ird_fs_pe:ReclassifiedItemsMember
Recognised finance lease as assets ird_fs_pe:RecognisedFinanceLeaseAsAssets
Reconciliation of changes in biological assets [abstract] ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract
Reconciliation of changes in fair value of plan assets [abstract] ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract
Reconciliation of changes in goodwill [abstract] ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract
Reconciliation of changes in intangible assets other than goodwill [abstract] ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract
Reconciliation of changes in investment property at fair value through profit or loss [abstract] ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract
Reconciliation of changes in other provisions [abstract] ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract
Reconciliation of changes in present value of defined benefit obligation [abstract] ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract
Reconciliation of changes in property, plant and equipment [abstract] ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
Reconciliation of number of shares outstanding [abstract] ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract
Refunds provision ird_fs_pe:RefundsProvision
Refunds provision [abstract] ird_fs_pe:RefundsProvisionAbstract
Refunds provision [member] ird_fs_pe:RefundsProvisionMember
Reimbursement rights, at fair value ird_fs_pe:ReimbursementRightsAtFairValue
Related parties [member] ird_fs_pe:RelatedPartiesMember
Related party transactions [abstract] ird_fs_pe:RelatedPartyTransactionsAbstract
Remaining amortisation period of intangible assets material to entity ird_fs_pe:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity
Repayments of borrowings, classified as financing activities ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
Research and development expense ird_fs_pe:ResearchAndDevelopmentExpense
Reserve of cash flow hedges ird_fs_pe:ReserveOfCashFlowHedges
Reserve of cash flow hedges [member] ird_fs_pe:ReserveOfCashFlowHedgesMember
Reserve of exchange differences on translation ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation
Reserve of exchange differences on translation [member] ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
Reserves within equity [axis] ird_fs_pe:ReservesWithinEquityAxis
Restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss ird_fs_pe:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty
Restructuring contingent liability [member] ird_fs_pe:RestructuringContingentLiabilityMember
Restructuring provision ird_fs_pe:RestructuringProvision
Restructuring provision [abstract] ird_fs_pe:RestructuringProvisionAbstract
Restructuring provision [member] ird_fs_pe:RestructuringProvisionMember
Retained earnings ird_fs_pe:RetainedEarnings
Retained earnings [member] ird_fs_pe:RetainedEarningsMember
Retrospective application and retrospective restatement [axis] ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis
Revaluation increase (decrease), property, plant and equipment ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
Revaluation surplus ird_fs_pe:RevaluationSurplus
Revaluation surplus [member] ird_fs_pe:RevaluationSurplusMember
Revenue ird_fs_pe:Revenue
Revenue [abstract] ird_fs_pe:RevenueAbstract
Revenue from commissions ird_fs_pe:RevenueFromCommissions
Revenue from construction contracts ird_fs_pe:RevenueFromConstructionContracts
Revenue from franchise fees ird_fs_pe:RevenueFromFranchiseFees
Revenue from rendering of services ird_fs_pe:RevenueFromRenderingOfServices
Revenue from rendering of services, related party transactions ird_fs_pe:RevenueFromRenderingOfServicesRelatedPartyTransactions
Revenue from sale of goods ird_fs_pe:RevenueFromSaleOfGoods
Revenue from sale of goods, related party transactions ird_fs_pe:RevenueFromSaleOfGoodsRelatedPartyTransactions
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Reversal of impairment loss recognised in profit or loss ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLoss
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Reversal of impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Reversal of impairment loss recognised in profit or loss, property, plant and equipment ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Reversal of inventory write-down ird_fs_pe:ReversalOfInventoryWritedown
Rights, preferences and restrictions attaching to class of share capital ird_fs_pe:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
Risks [member] ird_fs_pe:TypesOfRisksMember
Royalty income ird_fs_pe:RevenueFromRoyalties
Sales of property and other assets, related party transactions ird_fs_pe:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions
Separate [member] ird_fs_pe:SeparateMember
Service concession arrangements, classified as intangible assets ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssets
Service concession arrangements, classified as intangible assets [member] ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember
Services received, related party transactions ird_fs_pe:ServicesReceivedRelatedPartyTransactions
Settlement of liabilities by entity on behalf of related party, related party transactions ird_fs_pe:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions
Settlement of liabilities on behalf of entity by related party, related party transactions ird_fs_pe:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions
Share capital [member] ird_fs_pe:ClassesOfShareCapitalMember
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Share of profit (loss) of associates accounted for using equity method ird_fs_pe:ShareOfProfitLossOfAssociates
Share of profit (loss) of associates and joint ventures accounted for using equity method ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Share of profit (loss) of discontinued operations of associates accounted for using equity method ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfAssociates
Share of profit (loss) of discontinued operations of joint ventures accounted for using equity method ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfJointVentures
Share of profit (loss) of joint ventures accounted for using equity method ird_fs_pe:ShareOfProfitLossOfJointVentures
Share premium ird_fs_pe:SharePremium
Share premium [member] ird_fs_pe:SharePremiumMember
Share-based payment arrangements [member] ird_fs_pe:SharebasedPaymentArrangementsMember
Ships ird_fs_pe:Ships
Ships [member] ird_fs_pe:ShipsMember
Short-term deposits, classified as cash equivalents ird_fs_pe:ShorttermDepositsClassifiedAsCashEquivalents
Short-term investments, classified as cash equivalents ird_fs_pe:ShorttermInvestmentsClassifiedAsCashEquivalents
Social security contributions ird_fs_pe:SocialSecurityContributions
Statement of cash flows [abstract] ird_fs_pe:StatementOfCashFlowsAbstract
Statement of changes in equity [abstract] ird_fs_pe:StatementOfChangesInEquityAbstract
Statement of changes in equity [line items] ird_fs_pe:StatementOfChangesInEquityLineItems
Statement of changes in equity [table] ird_fs_pe:StatementOfChangesInEquityTable
Statement of compliance with HKFRS for Private Entities [text block] ird_fs_pe:StatementOfHKFRSCompliance
Statement of comprehensive income [abstract] ird_fs_pe:StatementOfComprehensiveIncomeAbstract
Statement of financial position [abstract] ird_fs_pe:StatementOfFinancialPositionAbstract
Statement of income and retained earnings, additional disclosures [abstract] ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract
Statement that entity has investment property whose fair value cannot be measured reliably without undue cost or effort ird_fs_pe:StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffort
Statement that estimate of financial effect of contingent assets would involve undue cost or effort ird_fs_pe:StatementThatEstimateOfFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort
Statement that fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue cost or effort ird_fs_pe:StatementThatFairValueOfAssetsOtherThanCashToBeDistributedToOwnersCannotBeMeasuredReliablyWithoutUndueCostOrEffort
Statement that reliable measure of fair value for financial instruments that would otherwise be measured at fair value through profit or loss is no longer available or is not available without undue cost or effort ird_fs_pe:StatementThatReliableMeasureOfFairValueForFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
Statement that undue cost or effort exemption is applied for associates ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForAssociates
Statement that undue cost or effort exemption is applied for jointly controlled entities ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForJointlyControlledEntities
Subclassifications of assets, liabilities and equities [abstract] ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract
Tangible exploration and evaluation assets ird_fs_pe:TangibleExplorationAndEvaluationAssets
Tangible exploration and evaluation assets [member] ird_fs_pe:TangibleExplorationAndEvaluationAssetsMember
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense [abstract] ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract
Tax effect of expense not deductible in determining taxable profit (tax loss) ird_fs_pe:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
Tax effect of revenues exempt from taxation ird_fs_pe:TaxEffectOfRevenuesExemptFromTaxation
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss ird_fs_pe:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
Tax expense (income), continuing operations ird_fs_pe:IncomeTaxExpenseContinuingOperations
Temporary difference, unused tax losses and unused tax credits [axis] ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
Temporary difference, unused tax losses and unused tax credits [member] ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
Temporary differences [member] ird_fs_pe:TemporaryDifferenceMember
Termination benefit obligation ird_fs_pe:TerminationBenefitObligation
Termination benefits [member] ird_fs_pe:TerminationBenefitsMember
Termination benefits expense ird_fs_pe:TerminationBenefitsExpense
Trade and other current payables ird_fs_pe:TradeAndOtherCurrentPayables
Trade and other current payables [abstract] ird_fs_pe:TradeAndOtherCurrentPayablesAbstract
Trade and other current receivables ird_fs_pe:TradeAndOtherCurrentReceivables
Trade and other current receivables [abstract] ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract
Trade and other non-current payables ird_fs_pe:NoncurrentPayables
Trade and other non-current payables [abstract] ird_fs_pe:NoncurrentPayablesAbstract
Trade and other non-current receivables ird_fs_pe:NoncurrentReceivables
Trade and other non-current receivables [abstract] ird_fs_pe:NoncurrentReceivablesAbstract
Trade and other payables ird_fs_pe:TradeAndOtherPayables
Trade and other payables [abstract] ird_fs_pe:TradeAndOtherPayablesAbstract
Trade and other receivables ird_fs_pe:TradeAndOtherReceivables
Trade and other receivables [abstract] ird_fs_pe:TradeAndOtherReceivablesAbstract
Trade payables ird_fs_pe:TradeAndOtherPayablesToTradeSuppliers
Transfer from (to) inventories and owner-occupied property, investment property at fair value through profit or loss ird_fs_pe:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
Transfer from investment property at cost less accumulated depreciation and impairment ird_fs_pe:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Transfer from investment property at fair value through profit or loss ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Transfer to (from) investment property at cost less accumulated depreciation and impairment ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Transfer to (from) investment property at cost less accumulated depreciation and impairment [abstract] ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
Transfer to (from) investment property at fair value through profit or loss ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Transfer to (from) investment property at fair value through profit or loss [abstract] ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract
Transfer to investment property at cost less accumulated depreciation and impairment ird_fs_pe:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Transfer to investment property at fair value through profit or loss ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
Transferred financial assets that are not derecognised in their entirety [axis] ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
Transferred financial assets that are not derecognised in their entirety [member] ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
Transfers of research and development from entity, related party transactions ird_fs_pe:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions
Transfers of research and development to entity, related party transactions ird_fs_pe:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions
Transfers under finance agreements from entity, related party transactions ird_fs_pe:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions
Transfers under finance agreements to entity, related party transactions ird_fs_pe:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions
Transfers under license agreements from entity, related party transactions ird_fs_pe:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions
Transfers under license agreements to entity, related party transactions ird_fs_pe:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions
Treasury shares ird_fs_pe:TreasuryShares
Treasury shares [member] ird_fs_pe:TreasurySharesMember
Types of risks [axis] ird_fs_pe:TypesOfRisksAxis
Types of share-based payment arrangements [axis] ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis
Unearned finance income on finance lease ird_fs_pe:UnearnedFinanceIncomeOnFinanceLease
Unused provision reversed, other provisions ird_fs_pe:UnusedProvisionReversedOtherProvisions
Unused tax credits [member] ird_fs_pe:UnusedTaxCreditsMember
Unused tax losses [member] ird_fs_pe:UnusedTaxLossesMember
Useful lives or amortisation rates, intangible assets other than goodwill ird_fs_pe:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill
Useful lives or depreciation rates, biological assets, at cost ird_fs_pe:UsefulLivesOrDepreciationRatesBiologicalAssetsAtCost
Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment ird_fs_pe:UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Useful lives or depreciation rates, property, plant and equipment ird_fs_pe:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment
Useful lives, goodwill ird_fs_pe:UsefulLivesGoodwill
Vehicles ird_fs_pe:Vehicles
Vehicles [abstract] ird_fs_pe:VehiclesAbstract
Vehicles [member] ird_fs_pe:VehiclesMember
Wages and salaries ird_fs_pe:WagesAndSalaries
Warranty contingent liability [member] ird_fs_pe:WarrantyContingentLiabilityMember
Warranty provision ird_fs_pe:WarrantyProvision
Warranty provision [abstract] ird_fs_pe:WarrantyProvisionAbstract
Warranty provision [member] ird_fs_pe:WarrantyProvisionMember
Weighted average exercise price of share options exercisable in share-based payment arrangement ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement
Weighted average exercise price of share options exercised in share-based payment arrangement ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement
Weighted average exercise price of share options expired in share-based payment arrangement ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement
Weighted average exercise price of share options forfeited in share-based payment arrangement ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement
Weighted average exercise price of share options granted in share-based payment arrangement ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement
Weighted average exercise price of share options outstanding in share-based payment arrangement ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement



Element ird_fs_pe:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for abnormally large changes in asset prices or foreign exchange rates.
en http://www.xbrl.org/2003/arcrole/concept-label Abnormally large changes in asset prices or foreign exchange rates [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.11
ref:Subparagraph g
ref:URI
Definition ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
Presentation ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
Back>

Element ird_fs_pe:AccountingEstimatesAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Accounting estimates [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.18
ref:URI
Definition ird_fs_pe:AccountingEstimatesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:AccountingEstimatesMember
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:AccountingEstimatesAxis
ird_fs_pe:AccountingEstimatesAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:AccountingEstimatesMember
Presentation ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable -> ird_fs_pe:AccountingEstimatesAxis
ird_fs_pe:AccountingEstimatesAxis -> ird_fs_pe:AccountingEstimatesMember
ird_fs_pe:AccountingEstimatesAxis ->  ird_fs_pe:AccountingEstimatesMember
Back>

Element ird_fs_pe:AccountingEstimatesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments that result from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. It also represents the standard value for the 'Accounting estimates' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Accounting estimates [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.18
ref:URI
Definition ird_fs_pe:AccountingEstimatesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:AccountingEstimatesMember
ird_fs_pe:AccountingEstimatesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:AccountingEstimatesMember
Presentation ird_fs_pe:AccountingEstimatesAxis -> ird_fs_pe:AccountingEstimatesMember
ird_fs_pe:AccountingEstimatesAxis -> ird_fs_pe:AccountingEstimatesMember
Back>

Element ird_fs_pe:Accruals
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees.
en http://www.xbrl.org/2003/arcrole/concept-label Accruals
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:TradeAndOtherPayables ->Weight: 1.0-> ird_fs_pe:Accruals
Presentation ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:Accruals
Back>

Element ird_fs_pe:AccrualsClassifiedAsCurrent
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of accruals classified as current. [Refer: Accruals]
en http://www.xbrl.org/2003/arcrole/concept-label Accruals classified as current
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs_pe:AccrualsClassifiedAsCurrent
Presentation ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:AccrualsClassifiedAsCurrent
Back>

Element ird_fs_pe:AccrualsClassifiedAsNoncurrent
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of accruals classified as non-current. [Refer: Accruals]
en http://www.xbrl.org/2003/arcrole/concept-label Accruals classified as non-current
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:NoncurrentPayables ->Weight: 1.0-> ird_fs_pe:AccrualsClassifiedAsNoncurrent
Presentation ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:AccrualsClassifiedAsNoncurrent
Back>

Element ird_fs_pe:AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Accumulated allowance for uncollectible minimum lease payments receivable
en http://www.xbrl.org/2003/arcrole/concept-label The amount of accumulated allowance for uncollectible minimum lease payments receivable. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.23
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory -> ird_fs_pe:AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable
Back>

Element ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for accumulated depreciation, amortisation and impairment. [Refer: Depreciation and amortisation expense]
en http://www.xbrl.org/2003/arcrole/concept-label Accumulated depreciation, amortisation and impairment [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph d
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph c
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.14
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.10
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs_pe:CarryingAmountMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs_pe:CarryingAmountMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs_pe:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs_pe:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
Presentation ird_fs_pe:CarryingAmountMember -> ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs_pe:CarryingAmountMember -> ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs_pe:CarryingAmountMember -> ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs_pe:CarryingAmountMember ->  ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
Back>

Element ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Acquisitions through business combinations, biological assets
en http://www.xbrl.org/2003/arcrole/concept-label The increase in biological assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Biological assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.7
ref:Subparagraph c
ref:Clause iv
ref:URI
Definition ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets
Calculation ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets
Presentation ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets
Back>

Element ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase in the present value of a defined benefit obligation resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Defined benefit obligation, at present value]
en http://www.xbrl.org/2003/arcrole/concept-label Acquisitions through business combinations, defined benefit obligation, at present value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue
Calculation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0->  ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue
Presentation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue
Back>

Element ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Acquisitions through business combinations, intangible assets other than goodwill
en http://www.xbrl.org/2003/arcrole/concept-label The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph e
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Calculation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Presentation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Back>

Element ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase in investment property at cost less accumulated depreciation and impairment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Acquisitions through business combinations, investment property at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0->  ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentProperty
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase in investment property at fair value through profit or loss resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Acquisitions through business combinations, investment property at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 16.10
ref:Subparagraph e
ref:Clause i
ref:URI
Calculation ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentProperty
Presentation ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentProperty
Back>

Element ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Acquisitions through business combinations, property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Calculation ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Presentation ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Back>

Element ird_fs_pe:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Actual return on plan assets and reimbursement right recognised as asset
en http://www.xbrl.org/2003/arcrole/concept-label The actual return on plan assets, as well as the actual return on any reimbursement right recognised as an asset when it is virtually certain that another party will reimburse some or all of the expenditure required to settle a defined benefit obligation. [Refer: Plan assets, at fair value]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph j
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset
Back>

Element ird_fs_pe:ActuarialAssumptionOfDiscountRates
Substitution Group xbrli:item
Type num:percentItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Actuarial assumption of discount rates
en http://www.xbrl.org/2003/arcrole/concept-label The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit obligation, at present value]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph k
ref:Clause i
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ActuarialAssumptionOfDiscountRates
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ActuarialAssumptionOfDiscountRates
Back>

Element ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets
Substitution Group xbrli:item
Type num:percentItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The expected rate of return on any defined benefit plan assets used as a significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Defined benefit obligation, at present value]
en http://www.xbrl.org/2003/arcrole/concept-label Actuarial assumption of expected rates of return on plan assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph k
ref:Clause ii
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets
Back>

Element ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
Substitution Group xbrli:item
Type num:percentItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Actuarial assumption of expected rates of salary increases
en http://www.xbrl.org/2003/arcrole/concept-label The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph k
ref:Clause iii
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
Back>

Element ird_fs_pe:ActuarialAssumptionOfMedicalCostTrendRates
Substitution Group xbrli:item
Type num:percentItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Actuarial assumption of medical cost trend rates
en http://www.xbrl.org/2003/arcrole/concept-label Medical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit obligation, at present value]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph k
ref:Clause iv
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ActuarialAssumptionOfMedicalCostTrendRates
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ActuarialAssumptionOfMedicalCostTrendRates
Back>

Element ird_fs_pe:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of actuarial gains (losses) on defined benefit plans, recognised in profit or loss. [Refer: Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Actuarial gains (losses) recognised in profit or loss, defined benefit plan
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan
Back>

Element ird_fs_pe:AdditionalProvisionsOtherProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Additional provisions, other provisions
en http://www.xbrl.org/2003/arcrole/concept-label The amount of additional other provisions made. [Refer: Other provisions]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:Subparagraph a
ref:Clause ii
ref:URI
Definition ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AdditionalProvisionsOtherProvisions
Calculation ird_fs_pe:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs_pe:AdditionalProvisionsOtherProvisions
Presentation ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:AdditionalProvisionsOtherProvisions
Back>

Element ird_fs_pe:AdditionalRecognitionGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Additional recognition, goodwill
en http://www.xbrl.org/2003/arcrole/concept-label The amount of additional goodwill recognised. [Refer: Goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.26
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:ChangesInGoodwill ->Weight: 1.0-> ird_fs_pe:AdditionalRecognitionGoodwill
Presentation ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:AdditionalRecognitionGoodwill
Back>

Element ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Additions other than through business combinations, biological assets
en http://www.xbrl.org/2003/arcrole/concept-label The amount of additions to biological assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Biological assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.7
ref:Subparagraph c
ref:Clause ii
ref:URI
Definition ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
Calculation ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
Presentation ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
Back>

Element ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Additions other than through business combinations, intangible assets other than goodwill
en http://www.xbrl.org/2003/arcrole/concept-label The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph e
ref:Clause i
ref:URI
Definition ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Calculation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Presentation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Back>

Element ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of additions to investment property at cost less accumulated depreciation and impairment other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Additions other than through business combinations, investment property at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause i
ref:URI
Definition ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0->  ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of additions to investment property at fair value through profit or loss other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Additions other than through business combinations, investment property at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 16.10
ref:Subparagraph e
ref:Clause i
ref:URI
Calculation ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
Presentation ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
Back>

Element ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Additions other than through business combinations, property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause i
ref:URI
Definition ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Calculation ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Presentation ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Back>

Element ird_fs_pe:AddressOfRegisteredOfficeOfEntity
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Address of entity's registered office
en http://www.xbrl.org/2003/arcrole/concept-label The address at which the entity's office is registered.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.24
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:AddressOfRegisteredOfficeOfEntity
Back>

Element ird_fs_pe:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for accrued net income or expenses not yet received or paid to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for accrued income (expenses) not yet received (paid)
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for accrued expenses (income) not yet paid (received)
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: -1.0-> ird_fs_pe:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid
Back>

Element ird_fs_pe:AdjustmentsForCurrentTaxOfPriorPeriod
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments of tax expense (income) recognised in the period for current tax of prior periods.
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for current tax of prior periods
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.39
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:AdjustmentsForCurrentTaxOfPriorPeriod
Presentation ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:AdjustmentsForCurrentTaxOfPriorPeriod
Back>

Element ird_fs_pe:AdjustmentsForDecreaseIncreaseInInventories
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for decrease (increase) in inventories
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForDecreaseIncreaseInInventories
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForDecreaseIncreaseInInventories
Back>

Element ird_fs_pe:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for decrease (increase) in other operating receivables
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
Back>

Element ird_fs_pe:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for decrease (increase) in trade accounts receivable
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
Back>

Element ird_fs_pe:AdjustmentsForDepreciationAndAmortisationExpense
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for depreciation and amortisation expense
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForDepreciationAndAmortisationExpense
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForDepreciationAndAmortisationExpense
Back>

Element ird_fs_pe:AdjustmentsForFairValueGainsLosses
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for fair value losses (gains)
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForFairValueGainsLosses
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForFairValueGainsLosses
Back>

Element ird_fs_pe:AdjustmentsForFinanceCosts
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)]
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for finance costs
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph c
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForFinanceCosts
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForFinanceCosts
Back>

Element ird_fs_pe:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Back>

Element ird_fs_pe:AdjustmentsForIncomeTaxExpense
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for income tax expense
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.17
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForIncomeTaxExpense
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForIncomeTaxExpense
Back>

Element ird_fs_pe:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for increase (decrease) in other operating payables
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
Back>

Element ird_fs_pe:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for increase (decrease) in trade accounts payable
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
Back>

Element ird_fs_pe:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for losses (gains) on disposal of non-current assets
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
Back>

Element ird_fs_pe:AdjustmentsForNoncashFinanceCosts
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for non-cash finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs]
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for non-cash finance costs
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph F5
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForNoncashFinanceCosts
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForNoncashFinanceCosts
Back>

Element ird_fs_pe:AdjustmentsForNoncashIncomeTaxExpense
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for non-cash income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities.
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for non-cash income tax expense
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph F5
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForNoncashIncomeTaxExpense
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForNoncashIncomeTaxExpense
Back>

Element ird_fs_pe:AdjustmentsForNoncontrollingInterests
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for non-controlling interests to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-controlling interests; Profit (loss)]
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for non-controlling interests
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForNoncontrollingInterests
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForNoncontrollingInterests
Back>

Element ird_fs_pe:AdjustmentsForProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for provisions
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForProvisions
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForProvisions
Back>

Element ird_fs_pe:AdjustmentsForSharebasedPayments
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for share-based payments
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForSharebasedPayments
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForSharebasedPayments
Back>

Element ird_fs_pe:AdjustmentsForUndistributedProfitsOfAssociates
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for undistributed profits of associates
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for undistributed profits of associates
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments in associates; Profit (loss)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: -1.0-> ird_fs_pe:AdjustmentsForUndistributedProfitsOfAssociates
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForUndistributedProfitsOfAssociates
Back>

Element ird_fs_pe:AdjustmentsForUnrealisedForeignExchangeLossesGains
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for unrealised foreign exchange losses (gains)
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForUnrealisedForeignExchangeLossesGains
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForUnrealisedForeignExchangeLossesGains
Back>

Element ird_fs_pe:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments to deferred tax expense (income) arising from a change in the tax status of the entity or its shareholders. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events.
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments to deferred tax expense (income) arising from change in tax status of entity or shareholders
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.39
ref:Subparagraph f
ref:URI
Calculation ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders
Presentation ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders
Back>

Element ird_fs_pe:AdjustmentsForReconcileProfitLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments to reconcile profit (loss)
en http://www.xbrl.org/2003/arcrole/concept-label Total adjustments to reconcile profit (loss)
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:AdjustmentsForReconcileProfitLoss
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForNoncashIncomeTaxExpense
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForNoncashFinanceCosts
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForIncomeTaxExpense
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForFinanceCosts
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForDecreaseIncreaseInInventories
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForDepreciationAndAmortisationExpense
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForProvisions
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForUnrealisedForeignExchangeLossesGains
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForSharebasedPayments
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForFairValueGainsLosses
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: -1.0-> ird_fs_pe:AdjustmentsForUndistributedProfitsOfAssociates
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForNoncontrollingInterests
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: -1.0-> ird_fs_pe:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:OtherAdjustmentsForNoncashItems
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:OtherAdjustmentsToReconcileProfitLoss
ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForReconcileProfitLoss
Back>

Element ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments to reconcile profit (loss) [abstract]
References  
Presentation ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForNoncashIncomeTaxExpense
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForNoncashFinanceCosts
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:AdjustmentsForIncomeTaxExpense
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:AdjustmentsForFinanceCosts
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:AdjustmentsForDecreaseIncreaseInInventories
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:AdjustmentsForDepreciationAndAmortisationExpense
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForProvisions
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:AdjustmentsForUnrealisedForeignExchangeLossesGains
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:AdjustmentsForSharebasedPayments
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:AdjustmentsForFairValueGainsLosses
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:AdjustmentsForUndistributedProfitsOfAssociates
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:AdjustmentsForNoncontrollingInterests
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:OtherAdjustmentsForNoncashItems
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:OtherAdjustmentsToReconcileProfitLoss
ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract ->  ird_fs_pe:AdjustmentsForReconcileProfitLoss
Back>

Element ird_fs_pe:AdministrativeExpense
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Administrative expenses
en http://www.xbrl.org/2003/arcrole/concept-label Administrative expenses
en http://www.xbrl.org/2003/arcrole/concept-label The amount of expenses that the entity classifies as being administrative.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.11
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:AdministrativeExpense
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:AdministrativeExpense
Back>

Element ird_fs_pe:AggregatedMeasurementMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Aggregated measurement [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.2
ref:URI
Definition ird_fs_pe:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:AggregatedMeasurementMember
ird_fs_pe:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:AggregatedMeasurementMember
ird_fs_pe:AggregatedMeasurementMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AtFairValueMember
ird_fs_pe:AggregatedMeasurementMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AtCostMember
Presentation ird_fs_pe:MeasurementAxis -> ird_fs_pe:AggregatedMeasurementMember
ird_fs_pe:AggregatedMeasurementMember -> ird_fs_pe:AtFairValueMember
ird_fs_pe:AggregatedMeasurementMember ->  ird_fs_pe:AtCostMember
ird_fs_pe:MeasurementAxis -> ird_fs_pe:AggregatedMeasurementMember
Back>

Element ird_fs_pe:AggregatedTimeBandsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Aggregated time bands [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.16
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.23
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.30
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:AggregatedTimeBandsMember
ird_fs_pe:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:AggregatedTimeBandsMember
ird_fs_pe:AggregatedTimeBandsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:NotLaterThanOneYearMember
ird_fs_pe:AggregatedTimeBandsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember
ird_fs_pe:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LaterThanFiveYearsMember
ird_fs_pe:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain->  ird_fs_pe:AggregatedTimeBandsMember
ird_fs_pe:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:NotLaterThanOneYearMember
ird_fs_pe:AggregatedTimeBandsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember
ird_fs_pe:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:LaterThanFiveYearsMember
Presentation ird_fs_pe:MaturityAxis -> ird_fs_pe:AggregatedTimeBandsMember
ird_fs_pe:AggregatedTimeBandsMember -> ird_fs_pe:NotLaterThanOneYearMember
ird_fs_pe:AggregatedTimeBandsMember ->  ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember
ird_fs_pe:AggregatedTimeBandsMember ->  ird_fs_pe:LaterThanFiveYearsMember
ird_fs_pe:MaturityAxis -> ird_fs_pe:AggregatedTimeBandsMember
Back>

Element ird_fs_pe:Aircraft
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of property, plant and equipment representing aircraft used in the entity's operations.
en http://www.xbrl.org/2003/arcrole/concept-label Aircraft
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:Vehicles ->Weight: 1.0-> ird_fs_pe:Aircraft
Presentation ird_fs_pe:VehiclesAbstract -> ird_fs_pe:Aircraft
Back>

Element ird_fs_pe:AircraftMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Aircraft [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.2
ref:URI
Definition ird_fs_pe:VehiclesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AircraftMember
Presentation ird_fs_pe:VehiclesMember -> ird_fs_pe:AircraftMember
Back>

Element ird_fs_pe:AmortisationMethodIntangibleAssetsOtherThanGoodwill
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Amortisation method, intangible assets other than goodwill
en http://www.xbrl.org/2003/arcrole/concept-label The amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AmortisationMethodIntangibleAssetsOtherThanGoodwill
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsLineItems -> ird_fs_pe:AmortisationMethodIntangibleAssetsOtherThanGoodwill
Back>

Element ird_fs_pe:AmortisationGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of amortisation of goodwill. [Refer: Depreciation and amortisation expense; Goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Amortisation, goodwill
en http://www.xbrl.org/2003/arcrole/concept-label Amortisation, goodwill
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.26
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:ChangesInGoodwill ->Weight: -1.0-> ird_fs_pe:AmortisationGoodwill
Presentation ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:AmortisationGoodwill
Back>

Element ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Amortisation, intangible assets other than goodwill
en http://www.xbrl.org/2003/arcrole/concept-label Amortisation, intangible assets other than goodwill
en http://www.xbrl.org/2003/arcrole/concept-label The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph e
ref:Clause iv
ref:URI
Definition ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill
Calculation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0->  ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill
Presentation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill
Back>

Element ird_fs_pe:AmountOfReclassificationsOrChangesInPresentation
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount that is reclassified when the entity changes classification or presentation in its financial statements.
en http://www.xbrl.org/2003/arcrole/concept-label Amount of reclassifications or changes in presentation
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.12
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AmountOfReclassificationsOrChangesInPresentation
Presentation ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems -> ird_fs_pe:AmountOfReclassificationsOrChangesInPresentation
Back>

Element ird_fs_pe:AmountsPayableRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amounts payable resulting from related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Amounts payable, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.9
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AmountsPayableRelatedPartyTransactions
Presentation ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs_pe:AmountsPayableRelatedPartyTransactions
Back>

Element ird_fs_pe:AmountsReceivableRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amounts receivable resulting from related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Amounts receivable, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.9
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AmountsReceivableRelatedPartyTransactions
Presentation ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs_pe:AmountsReceivableRelatedPartyTransactions
Back>

Element ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
References  
Definition ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate
ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate
ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate
ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate
ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed
Back>

Element ird_fs_pe:AnalysisOfChangeInDeferredTaxAssetsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Analysis of the change in deferred tax assets. [Refer: Deferred tax assets]
en http://www.xbrl.org/2003/arcrole/concept-label Analysis of change in deferred tax assets [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph e
ref:Clause ii
ref:URI
Definition ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AnalysisOfChangeInDeferredTaxAssetsExplanatory
Presentation ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems -> ird_fs_pe:AnalysisOfChangeInDeferredTaxAssetsExplanatory
Back>

Element ird_fs_pe:AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Analysis of the change in deferred tax liabilities. [Refer: Deferred tax liabilities]
en http://www.xbrl.org/2003/arcrole/concept-label Analysis of change in deferred tax liabilities [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph e
ref:Clause ii
ref:URI
Definition ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory
Presentation ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems -> ird_fs_pe:AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory
Back>

Element ird_fs_pe:AnalysisOfIncomeAndExpenseAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Analysis of income and expense [abstract]
References  
Presentation ird_fs_pe:AnalysisOfIncomeAndExpenseAbstract -> ird_fs_pe:RevenueAbstract
ird_fs_pe:AnalysisOfIncomeAndExpenseAbstract -> ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract
Back>

Element ird_fs_pe:AnnouncementOfPlanToDiscontinueOperationMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the announcement of a plan to discontinue an operation.
en http://www.xbrl.org/2003/arcrole/concept-label Announcement of plan to discontinue operation [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.11
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AnnouncementOfPlanToDiscontinueOperationMember
Presentation ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:AnnouncementOfPlanToDiscontinueOperationMember
Back>

Element ird_fs_pe:AnnouncingOrCommencingImplementationOfMajorRestructuringMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for announcing or commencing implementation of major restructuring.
en http://www.xbrl.org/2003/arcrole/concept-label Announcing or commencing implementation of major restructuring [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.11
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AnnouncingOrCommencingImplementationOfMajorRestructuringMember
Presentation ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:AnnouncingOrCommencingImplementationOfMajorRestructuringMember
Back>

Element ird_fs_pe:AssetRecognisedForExpectedReimbursementOtherProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions]
en http://www.xbrl.org/2003/arcrole/concept-label Asset recognised for expected reimbursement, other provisions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:Subparagraph d
ref:URI
Definition ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AssetRecognisedForExpectedReimbursementOtherProvisions
Presentation ird_fs_pe:DisclosureOfOtherProvisionsLineItems -> ird_fs_pe:AssetRecognisedForExpectedReimbursementOtherProvisions
Back>

Element ird_fs_pe:Assets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Assets
en http://www.xbrl.org/2003/arcrole/concept-label Total assets
en http://www.xbrl.org/2003/arcrole/concept-label The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Calculation ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:NoncurrentAssets
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:CurrentAssets
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:PropertyPlantAndEquipment
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InvestmentProperty
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:Goodwill
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:OtherFinancialAssets
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:OtherNonfinancialAssets
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InvestmentsInAssociates
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InvestmentsInJointVentures
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:BiologicalAssetsAtCost
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:BiologicalAssetsAtFairValue
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InventoriesTotal
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:CurrentTaxAssets
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:DeferredTaxAssets
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:TradeAndOtherReceivables
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Presentation ird_fs_pe:AssetsAbstract -> ird_fs_pe:Assets
ird_fs_pe:AssetsAbstract -> ird_fs_pe:Assets
Back>

Element ird_fs_pe:AssetsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Assets [abstract]
References  
Presentation ird_fs_pe:StatementOfFinancialPositionAbstract -> ird_fs_pe:AssetsAbstract
ird_fs_pe:AssetsAbstract -> ird_fs_pe:NoncurrentAssetsAbstract
ird_fs_pe:AssetsAbstract ->  ird_fs_pe:CurrentAssetsAbstract
ird_fs_pe:AssetsAbstract -> ird_fs_pe:Assets
ird_fs_pe:StatementOfFinancialPositionAbstract -> ird_fs_pe:AssetsAbstract
ird_fs_pe:AssetsAbstract -> ird_fs_pe:Assets
ird_fs_pe:AssetsAbstract -> ird_fs_pe:PropertyPlantAndEquipment
ird_fs_pe:AssetsAbstract -> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
ird_fs_pe:AssetsAbstract -> ird_fs_pe:InvestmentProperty
ird_fs_pe:AssetsAbstract ->  ird_fs_pe:Goodwill
ird_fs_pe:AssetsAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
ird_fs_pe:AssetsAbstract -> ird_fs_pe:OtherFinancialAssets
ird_fs_pe:AssetsAbstract -> ird_fs_pe:OtherNonfinancialAssets
ird_fs_pe:AssetsAbstract ->  ird_fs_pe:InvestmentsInAssociates
ird_fs_pe:AssetsAbstract -> ird_fs_pe:InvestmentsInJointVentures
ird_fs_pe:AssetsAbstract -> ird_fs_pe:BiologicalAssetsAtCost
ird_fs_pe:AssetsAbstract -> ird_fs_pe:BiologicalAssetsAtFairValue
ird_fs_pe:AssetsAbstract ->  ird_fs_pe:InventoriesTotal
ird_fs_pe:AssetsAbstract -> ird_fs_pe:CurrentTaxAssets
ird_fs_pe:AssetsAbstract -> ird_fs_pe:DeferredTaxAssets
ird_fs_pe:AssetsAbstract -> ird_fs_pe:TradeAndOtherReceivables
ird_fs_pe:AssetsAbstract ->  ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:AssetsAbstract -> ird_fs_pe:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Back>

Element ird_fs_pe:ClassesOfAssetsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for resources: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. It also represents the standard value for the 'Classes of assets' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Assets [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 27.32
ref:URI
Definition ird_fs_pe:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:ClassesOfAssetsMember
ird_fs_pe:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:ClassesOfAssetsMember
ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:InventoriesMember
ird_fs_pe:ClassesOfAssetsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:PropertyPlantAndEquipmentMember
ird_fs_pe:ClassesOfAssetsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:GoodwillMember
ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:InvestmentsInAssociatesMember
ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:InvestmentsInJointVenturesMember
ird_fs_pe:ClassesOfAssetsAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:ClassesOfAssetsMember
ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PropertyPlantAndEquipmentMember
ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
ird_fs_pe:ClassesOfAssetsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:InvestmentPropertyMember
ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:BiologicalAssetsMember
ird_fs_pe:ClassesOfAssetsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherAssetsMember
Presentation ird_fs_pe:ClassesOfAssetsAxis -> ird_fs_pe:ClassesOfAssetsMember
ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:InventoriesMember
ird_fs_pe:ClassesOfAssetsMember ->  ird_fs_pe:PropertyPlantAndEquipmentMember
ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:GoodwillMember
ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
ird_fs_pe:ClassesOfAssetsMember ->  ird_fs_pe:InvestmentsInAssociatesMember
ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:InvestmentsInJointVenturesMember
ird_fs_pe:ClassesOfAssetsAxis -> ird_fs_pe:ClassesOfAssetsMember
ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:PropertyPlantAndEquipmentMember
ird_fs_pe:ClassesOfAssetsMember ->  ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
ird_fs_pe:ClassesOfAssetsMember ->  ird_fs_pe:InvestmentPropertyMember
ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:BiologicalAssetsMember
ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:OtherAssetsMember
ird_fs_pe:ClassesOfAssetsAxis ->  ird_fs_pe:ClassesOfAssetsMember
Back>

Element ird_fs_pe:AssetsAndLiabilitiesAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Assets and liabilities [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.7
ref:URI
Definition ird_fs_pe:AssetsAndLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:AssetsAndLiabilitiesMember
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:AssetsAndLiabilitiesAxis
ird_fs_pe:AssetsAndLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:AssetsAndLiabilitiesMember
Presentation ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable -> ird_fs_pe:AssetsAndLiabilitiesAxis
ird_fs_pe:AssetsAndLiabilitiesAxis -> ird_fs_pe:AssetsAndLiabilitiesMember
ird_fs_pe:AssetsAndLiabilitiesAxis -> ird_fs_pe:AssetsAndLiabilitiesMember
Back>

Element ird_fs_pe:AssetsAndLiabilitiesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for assets and liabilities. It also represents the standard value for the 'Assets and liabilities' axis if no other member is used. [Refer: Assets; Liabilities]
en http://www.xbrl.org/2003/arcrole/concept-label Assets and liabilities [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.7
ref:URI
Definition ird_fs_pe:AssetsAndLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:AssetsAndLiabilitiesMember
ird_fs_pe:AssetsAndLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:AssetsAndLiabilitiesMember
Presentation ird_fs_pe:AssetsAndLiabilitiesAxis -> ird_fs_pe:AssetsAndLiabilitiesMember
ird_fs_pe:AssetsAndLiabilitiesAxis -> ird_fs_pe:AssetsAndLiabilitiesMember
Back>

Element ird_fs_pe:AssetsForWhichEntityHasBindingSaleAgreement
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of assets for which the entity has a binding sale agreement.
en http://www.xbrl.org/2003/arcrole/concept-label Assets for which entity has binding sale agreement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.14
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory -> ird_fs_pe:AssetsForWhichEntityHasBindingSaleAgreement
Back>

Element ird_fs_pe:AssetsThatEntityContinuesToRecognise
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets, class [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Assets that entity continues to recognise
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.45
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AssetsThatEntityContinuesToRecognise
Presentation ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs_pe:AssetsThatEntityContinuesToRecognise
Back>

Element ird_fs_pe:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
en http://www.xbrl.org/2003/arcrole/concept-label Assets with significant risk of material adjustments within next financial year
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.7
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Presentation ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs_pe:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Back>

Element ird_fs_pe:AssociatedLiabilitiesThatEntityContinuesToRecognise
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets, class [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Associated liabilities that entity continues to recognise
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.45
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AssociatedLiabilitiesThatEntityContinuesToRecognise
Presentation ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs_pe:AssociatedLiabilitiesThatEntityContinuesToRecognise
Back>

Element ird_fs_pe:AtCostMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other sections of HKFRS for Private Entities.
en http://www.xbrl.org/2003/arcrole/concept-label At cost [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.2
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AtCostMember
Presentation ird_fs_pe:AggregatedMeasurementMember -> ird_fs_pe:AtCostMember
Back>

Element ird_fs_pe:AtFairValueMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for measurement based on fair value. Fair value is the amount for which an asset could be exchanged, a liability settled, or an equity instrument granted could be exchanged, between knowledgeable, willing parties in an arm's length transaction.
en http://www.xbrl.org/2003/arcrole/concept-label At fair value [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.2
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:AggregatedMeasurementMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AtFairValueMember
Presentation ird_fs_pe:AggregatedMeasurementMember -> ird_fs_pe:AtFairValueMember
Back>

Element ird_fs_pe:BalancesWithBanks
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Balances with banks
en http://www.xbrl.org/2003/arcrole/concept-label The amount of cash balances held at banks.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.20
ref:URI
Calculation ird_fs_pe:Cash ->Weight: 1.0-> ird_fs_pe:BalancesWithBanks
Presentation ird_fs_pe:CashAbstract -> ird_fs_pe:BalancesWithBanks
Back>

Element ird_fs_pe:BankOverdraftsClassifiedAsCashEquivalents
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Bank overdrafts
en http://www.xbrl.org/2003/arcrole/concept-label Bank overdrafts
en http://www.xbrl.org/2003/arcrole/concept-label The amount that has been withdrawn from an account in excess of existing cash balances. This is considered a short-term extension of credit by the bank. [Refer: Cash and cash equivalents]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.20
ref:URI
Calculation ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: -1.0->  ird_fs_pe:BankOverdraftsClassifiedAsCashEquivalents
Presentation ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs_pe:BankOverdraftsClassifiedAsCashEquivalents
Back>

Element ird_fs_pe:BiologicalAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Biological assets
en http://www.xbrl.org/2003/arcrole/concept-label Biological assets at beginning of period
en http://www.xbrl.org/2003/arcrole/concept-label Biological assets at end of period
en http://www.xbrl.org/2003/arcrole/concept-label The amount of living animals or plants recognised as assets.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.7
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:BiologicalAssets
Presentation ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:BiologicalAssets
ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:BiologicalAssets
Back>

Element ird_fs_pe:BiologicalAssetsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Biological assets [member]
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for living animals or plants.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:BiologicalAssetsMember
Presentation ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:BiologicalAssetsMember
Back>

Element ird_fs_pe:BiologicalAssetsAtCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of biological assets carried at cost less accumulated depreciation and impairment. [Refer: At cost [member]; Biological assets]
en http://www.xbrl.org/2003/arcrole/concept-label Biological assets, at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph h
ref:URI
Calculation ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:BiologicalAssetsAtCost
Presentation ird_fs_pe:AssetsAbstract -> ird_fs_pe:BiologicalAssetsAtCost
Back>

Element ird_fs_pe:BiologicalAssetsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Biological assets, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label The amount of biological assets carried at fair value. [Refer: At fair value [member]; Biological assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph i
ref:URI
Calculation ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:BiologicalAssetsAtFairValue
Presentation ird_fs_pe:AssetsAbstract -> ird_fs_pe:BiologicalAssetsAtFairValue
Back>

Element ird_fs_pe:Borrowings
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of outstanding funds that the entity is obligated to repay.
en http://www.xbrl.org/2003/arcrole/concept-label Borrowings
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Presentation ird_fs_pe:OtherFinancialLiabilities -> ird_fs_pe:Borrowings
Back>

Element ird_fs_pe:BrandNames
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Brand names
en http://www.xbrl.org/2003/arcrole/concept-label The amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:URI
Calculation ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:BrandNames
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:BrandNames
Back>

Element ird_fs_pe:BrandNamesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Brand names [member]
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:URI
Definition ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:BrandNamesMember
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:BrandNamesMember
Back>

Element ird_fs_pe:Buildings
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Buildings
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:LandAndBuildings ->Weight: 1.0-> ird_fs_pe:Buildings
Presentation ird_fs_pe:LandAndBuildingsAbstract -> ird_fs_pe:Buildings
Back>

Element ird_fs_pe:BuildingsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Buildings [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.2
ref:URI
Definition ird_fs_pe:LandAndBuildingsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:BuildingsMember
Presentation ird_fs_pe:LandAndBuildingsMember -> ird_fs_pe:BuildingsMember
Back>

Element ird_fs_pe:BusinessCombinationsAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Business combinations [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:URI
Definition ird_fs_pe:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:EntitysTotalForBusinessCombinationsMember
ird_fs_pe:DisclosureOfBusinessCombinationsTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:BusinessCombinationsAxis
ird_fs_pe:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:EntitysTotalForBusinessCombinationsMember
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsTable -> ird_fs_pe:BusinessCombinationsAxis
ird_fs_pe:BusinessCombinationsAxis -> ird_fs_pe:EntitysTotalForBusinessCombinationsMember
ird_fs_pe:BusinessCombinationsAxis ->  ird_fs_pe:EntitysTotalForBusinessCombinationsMember
Back>

Element ird_fs_pe:BusinessCombinationsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the bringing together of separate entities or businesses into one reporting entity.
en http://www.xbrl.org/2003/arcrole/concept-label Business combinations [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:URI
Definition ird_fs_pe:EntitysTotalForBusinessCombinationsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:BusinessCombinationsMember
Presentation ird_fs_pe:EntitysTotalForBusinessCombinationsMember -> ird_fs_pe:BusinessCombinationsMember
Back>

Element ird_fs_pe:CarryingAmountMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the amount at which an asset or liability is recognised in the statement of financial position. It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense]
en http://www.xbrl.org/2003/arcrole/concept-label Carrying amount [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph e
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.14
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.7
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default -> ird_fs_pe:CarryingAmountMember
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:CarryingAmountMember
ird_fs_pe:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:CarryingAmountMember
ird_fs_pe:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:CarryingAmountMember
ird_fs_pe:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:CarryingAmountMember
ird_fs_pe:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:CarryingAmountMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:CarryingAmountMember
ird_fs_pe:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
Presentation ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs_pe:CarryingAmountMember
ird_fs_pe:CarryingAmountMember -> ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:CarryingAmountMember -> ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs_pe:CarryingAmountMember
ird_fs_pe:CarryingAmountMember ->  ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:CarryingAmountMember -> ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs_pe:CarryingAmountMember
ird_fs_pe:CarryingAmountMember -> ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:CarryingAmountMember -> ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs_pe:CarryingAmountMember
ird_fs_pe:CarryingAmountMember ->  ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:CarryingAmountMember -> ird_fs_pe:AccumulatedDepreciationAmortisationAndImpairmentMember
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs_pe:CarryingAmountMember
Back>

Element ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph d
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph c
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph e
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.14
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.10
ref:Subparagraph e
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.7
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default -> ird_fs_pe:CarryingAmountMember
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:CarryingAmountMember
ird_fs_pe:DisclosureOfIntangibleAssetsTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:CarryingAmountMember
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:CarryingAmountMember
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:CarryingAmountMember
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:CarryingAmountMember
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable -> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs_pe:CarryingAmountMember
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable -> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs_pe:CarryingAmountMember
ird_fs_pe:DisclosureOfIntangibleAssetsTable -> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs_pe:CarryingAmountMember
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable -> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs_pe:CarryingAmountMember
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable -> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis -> ird_fs_pe:CarryingAmountMember
Back>

Element ird_fs_pe:Cash
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of cash on hand and demand deposits. [Refer: Cash on hand]
en http://www.xbrl.org/2003/arcrole/concept-label Cash
en http://www.xbrl.org/2003/arcrole/concept-label Total cash
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.20
ref:URI
Calculation ird_fs_pe:CashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:Cash
ird_fs_pe:Cash ->Weight: 1.0-> ird_fs_pe:CashOnHand
ird_fs_pe:Cash ->Weight: 1.0-> ird_fs_pe:BalancesWithBanks
Presentation ird_fs_pe:CashAbstract -> ird_fs_pe:Cash
Back>

Element ird_fs_pe:CashAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash [abstract]
References  
Presentation ird_fs_pe:CashAndCashEquivalentsAbstract -> ird_fs_pe:CashAbstract
ird_fs_pe:CashAbstract -> ird_fs_pe:CashOnHand
ird_fs_pe:CashAbstract ->  ird_fs_pe:BalancesWithBanks
ird_fs_pe:CashAbstract -> ird_fs_pe:Cash
Back>

Element ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash advances and loans made to other parties, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Cash advances and loans made to other parties
en http://www.xbrl.org/2003/arcrole/concept-label The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0->  ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:CashAndCashEquivalents
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash and cash equivalents
en http://www.xbrl.org/2003/arcrole/concept-label Cash and cash equivalents at beginning of period
en http://www.xbrl.org/2003/arcrole/concept-label Cash and cash equivalents at end of period
en http://www.xbrl.org/2003/arcrole/concept-label Total cash and cash equivalents
en http://www.xbrl.org/2003/arcrole/concept-label The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.20
ref:URI
Calculation ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:CashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:Cash
ird_fs_pe:CashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:CashEquivalents
ird_fs_pe:CashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:OtherCashAndCashEquivalents
ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: 1.0->  ird_fs_pe:CashAndCashEquivalents
Presentation ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:AssetsAbstract -> ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:StatementOfCashFlowsAbstract ->  ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:StatementOfCashFlowsAbstract ->  ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:CashAndCashEquivalentsAbstract -> ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs_pe:CashAndCashEquivalents
Back>

Element ird_fs_pe:CashAndCashEquivalentsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash and cash equivalents [abstract]
References  
Presentation ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:CashAndCashEquivalentsAbstract
ird_fs_pe:CashAndCashEquivalentsAbstract -> ird_fs_pe:CashAbstract
ird_fs_pe:CashAndCashEquivalentsAbstract -> ird_fs_pe:CashEquivalentsAbstract
ird_fs_pe:CashAndCashEquivalentsAbstract ->  ird_fs_pe:OtherCashAndCashEquivalents
ird_fs_pe:CashAndCashEquivalentsAbstract ->  ird_fs_pe:CashAndCashEquivalents
Back>

Element ird_fs_pe:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash and cash equivalents held by entity unavailable for use by group
en http://www.xbrl.org/2003/arcrole/concept-label The amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.21
ref:URI
Presentation ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup
Back>

Element ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [Refer: Cash and cash equivalents]
en http://www.xbrl.org/2003/arcrole/concept-label Cash and cash equivalents if different from statement of financial position
en http://www.xbrl.org/2003/arcrole/concept-label Total cash and cash equivalents if different from statement of financial position
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.20
ref:URI
Calculation ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: 1.0->  ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight:  -1.0 -> ird_fs_pe:BankOverdraftsClassifiedAsCashEquivalents
ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: -1.0-> ird_fs_pe:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
Presentation ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
Back>

Element ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash and cash equivalents if different from statement of financial position [abstract]
References  
Presentation ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract
ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs_pe:BankOverdraftsClassifiedAsCashEquivalents
ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs_pe:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
Back>

Element ird_fs_pe:CashEquivalents
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.
en http://www.xbrl.org/2003/arcrole/concept-label Cash equivalents
en http://www.xbrl.org/2003/arcrole/concept-label Total cash equivalents
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.20
ref:URI
Calculation ird_fs_pe:CashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:CashEquivalents
ird_fs_pe:CashEquivalents ->Weight: 1.0-> ird_fs_pe:ShorttermDepositsClassifiedAsCashEquivalents
ird_fs_pe:CashEquivalents ->Weight: 1.0-> ird_fs_pe:ShorttermInvestmentsClassifiedAsCashEquivalents
ird_fs_pe:CashEquivalents ->Weight: 1.0-> ird_fs_pe:BankingArrangementsClassifiedAsCashEquivalents
Presentation ird_fs_pe:CashEquivalentsAbstract -> ird_fs_pe:CashEquivalents
Back>

Element ird_fs_pe:CashEquivalentsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash equivalents [abstract]
References  
Presentation ird_fs_pe:CashAndCashEquivalentsAbstract -> ird_fs_pe:CashEquivalentsAbstract
ird_fs_pe:CashEquivalentsAbstract -> ird_fs_pe:ShorttermDepositsClassifiedAsCashEquivalents
ird_fs_pe:CashEquivalentsAbstract ->  ird_fs_pe:ShorttermInvestmentsClassifiedAsCashEquivalents
ird_fs_pe:CashEquivalentsAbstract ->  ird_fs_pe:BankingArrangementsClassifiedAsCashEquivalents
ird_fs_pe:CashEquivalentsAbstract ->  ird_fs_pe:CashEquivalents
Back>

Element ird_fs_pe:CashFlowsFromUsedInFinancingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash flows from (used in) financing activities
en http://www.xbrl.org/2003/arcrole/concept-label Net cash flows from (used in) financing activities
en http://www.xbrl.org/2003/arcrole/concept-label The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.6
ref:URI
Calculation ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0->  ird_fs_pe:CashFlowsFromUsedInFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0 ->  ird_fs_pe:ProceedsFromIssuingShares
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0 -> ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight:  -1.0-> ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsOfOtherEquityInstruments
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0->  ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight:  -1.0-> ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0->  ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight:  -1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight:  1.0-> ird_fs_pe:CashFlowsFromUsedInFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromIssuingShares
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0->  ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight:  -1.0-> ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsOfOtherEquityInstruments
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0->  ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0 -> ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0 -> ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0 -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:CashFlowsFromUsedInFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:CashFlowsFromUsedInFinancingActivities
Back>

Element ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash flows from (used in) financing activities [abstract]
References  
Presentation ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromIssuingShares
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ->  ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ->  ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ->  ird_fs_pe:PaymentsOfOtherEquityInstruments
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ->  ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ->  ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ->  ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ->  ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ->  ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ->  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ->  ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ->  ird_fs_pe:CashFlowsFromUsedInFinancingActivities
ird_fs_pe:StatementOfCashFlowsAbstract ->  ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ->  ird_fs_pe:ProceedsFromIssuingShares
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ->  ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ->  ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ->  ird_fs_pe:PaymentsOfOtherEquityInstruments
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract ->  ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:CashFlowsFromUsedInFinancingActivities
Back>

Element ird_fs_pe:CashFlowsFromUsedInInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash flows from (used in) investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Net cash flows from (used in) investing activities
en http://www.xbrl.org/2003/arcrole/concept-label The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:URI
Calculation ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0->  ird_fs_pe:CashFlowsFromUsedInInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0 ->  ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight:  -1.0-> ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0->  ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0->  ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight:  1.0-> ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0->  ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight:  -1.0-> ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0->  ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight:  -1.0-> ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0->  ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0->  ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0->  ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0 -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight:  1.0-> ird_fs_pe:CashFlowsFromUsedInInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0 -> ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0 -> ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0 -> ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0 -> ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight:  -1.0-> ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight:  1.0-> ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight:  -1.0-> ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight:  1.0-> ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight:  -1.0-> ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight:  1.0-> ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight:  -1.0-> ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight:  -1.0-> ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight:  1.0-> ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight:  -1.0-> ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight:  1.0-> ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight:  1.0-> ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0->  ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0->  ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0 -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0 -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsFromUsedInInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsFromUsedInInvestingActivities
Back>

Element ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash flows from (used in) investing activities [abstract]
References  
Presentation ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract ->  ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract ->  ird_fs_pe:CashFlowsFromUsedInInvestingActivities
ird_fs_pe:StatementOfCashFlowsAbstract ->  ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract ->  ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract ->  ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract ->  ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract ->  ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract ->  ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract ->  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract ->  ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract ->  ird_fs_pe:CashFlowsFromUsedInInvestingActivities
Back>

Element ird_fs_pe:CashFlowsFromUsedInOperatingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash flows from (used in) operating activities
en http://www.xbrl.org/2003/arcrole/concept-label Net cash flows from (used in) operating activities
en http://www.xbrl.org/2003/arcrole/concept-label The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.4
ref:URI
Calculation ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0->  ird_fs_pe:CashFlowsFromUsedInOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0 ->  ird_fs_pe:ReceiptsFromSalesOfGoodsAndRenderingOfServices
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight:  1.0 -> ird_fs_pe:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight:  1.0-> ird_fs_pe:ReceiptsFromContractsHeldForDealingOrTradingPurpose
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0->  ird_fs_pe:OtherCashReceiptsFromOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight:  -1.0-> ird_fs_pe:PaymentsToSuppliersForGoodsAndServices
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsFromContractsHeldForDealingOrTradingPurpose
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0->  ird_fs_pe:PaymentsToAndOnBehalfOfEmployees
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight:  -1.0-> ird_fs_pe:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:OtherCashPaymentsFromOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0->  ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight:  1.0-> ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:InterestPaidClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0->  ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight:  -1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0->  ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs_pe:CashFlowsFromUsedInOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0 -> ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0 -> ird_fs_pe:InterestPaidClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0 -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0 -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight:  1.0-> ird_fs_pe:ProfitLoss
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0 -> ird_fs_pe:AdjustmentsForReconcileProfitLoss
Presentation ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:CashFlowsFromUsedInOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:CashFlowsFromUsedInOperatingActivities
Back>

Element ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash flows from (used in) operating activities [abstract]
References  
Presentation ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract ->  ird_fs_pe:ClassesOfCashPaymentsAbstract
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract ->  ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract ->  ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract ->  ird_fs_pe:InterestPaidClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract ->  ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract ->  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract ->  ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract ->  ird_fs_pe:CashFlowsFromUsedInOperatingActivities
ird_fs_pe:StatementOfCashFlowsAbstract ->  ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:CashFlowsFromUsedInOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:ProfitLoss
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract ->  ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract
Back>

Element ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash flows from losing control of subsidiaries or other businesses, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Cash flows from losing control of subsidiaries or other businesses
en http://www.xbrl.org/2003/arcrole/concept-label The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. A subsidiary is an entity that is controlled by another entity.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0->  ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Cash flows used in obtaining control of subsidiaries or other businesses
en http://www.xbrl.org/2003/arcrole/concept-label The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. A subsidiary is an entity that is controlled by another entity.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:Subparagraph c
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0->  ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:CashOnHand
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash on hand
en http://www.xbrl.org/2003/arcrole/concept-label The amount of cash held by the entity. This does not include demand deposits.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.20
ref:URI
Calculation ird_fs_pe:Cash ->Weight: 1.0-> ird_fs_pe:CashOnHand
Presentation ird_fs_pe:CashAbstract -> ird_fs_pe:CashOnHand
Back>

Element ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities.
en http://www.xbrl.org/2003/arcrole/concept-label Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Cash payments for futures contracts, forward contracts, option contracts and swap contracts
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:Subparagraph g
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0->  ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities.
en http://www.xbrl.org/2003/arcrole/concept-label Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:Subparagraph h
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0->  ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cash receipts from repayment of advances and loans made to other parties, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Cash receipts from repayment of advances and loans made to other parties
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:Subparagraph f
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0->  ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Categories of current financial assets and current financial liabilities [abstract]
References  
Presentation ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract
ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentFinancialAssetsThatAreDebtInstrumentsAtCost
ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentFinancialAssetsThatAreEquityInstrumentsAtCost
ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentFinancialLiabilitiesAtAmortisedCost
ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentLoanCommitmentsAtCost
Back>

Element ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Categories of financial assets and financial liabilities [abstract]
References  
Presentation ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsAtFairValueThroughProfitOrLoss
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsThatAreDebtInstrumentsAtCost
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsThatAreEquityInstrumentsAtCost
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialLiabilitiesAtAmortisedCost
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:LoanCommitmentsAtCost
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsAtFairValueThroughProfitOrLoss
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsThatAreDebtInstrumentsAtCost
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsThatAreEquityInstrumentsAtCost
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialLiabilitiesAtAmortisedCost
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:LoanCommitmentsAtCost
ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract
Back>

Element ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Categories of non-current financial assets and non-current financial liabilities [abstract]
References  
Presentation ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract
ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentFinancialAssetsThatAreDebtInstrumentsAtCost
ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentFinancialAssetsThatAreEquityInstrumentsAtCost
ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentFinancialLiabilitiesAtAmortisedCost
ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentLoanCommitmentsAtCost
Back>

Element ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Categories of other long-term employee benefits [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.42
ref:URI
Definition ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:OtherLongtermBenefitsMember
ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis
ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:OtherLongtermBenefitsMember
Presentation ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable -> ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis
ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis -> ird_fs_pe:OtherLongtermBenefitsMember
ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis ->  ird_fs_pe:OtherLongtermBenefitsMember
Back>

Element ird_fs_pe:CategoriesOfRelatedPartiesAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Categories of related parties [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.10
ref:URI
Definition ird_fs_pe:CategoriesOfRelatedPartiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:EntitysTotalForRelatedPartiesMember
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CategoriesOfRelatedPartiesAxis
ird_fs_pe:CategoriesOfRelatedPartiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:EntitysTotalForRelatedPartiesMember
Presentation ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable -> ird_fs_pe:CategoriesOfRelatedPartiesAxis
ird_fs_pe:CategoriesOfRelatedPartiesAxis -> ird_fs_pe:EntitysTotalForRelatedPartiesMember
ird_fs_pe:CategoriesOfRelatedPartiesAxis ->  ird_fs_pe:EntitysTotalForRelatedPartiesMember
Back>

Element ird_fs_pe:CategoriesOfTerminationBenefitsAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Categories of termination benefits [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.43
ref:URI
Definition ird_fs_pe:CategoriesOfTerminationBenefitsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:TerminationBenefitsMember
ird_fs_pe:DisclosureOfTerminationBenefitsTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:CategoriesOfTerminationBenefitsAxis
ird_fs_pe:CategoriesOfTerminationBenefitsAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:TerminationBenefitsMember
Presentation ird_fs_pe:DisclosureOfTerminationBenefitsTable -> ird_fs_pe:CategoriesOfTerminationBenefitsAxis
ird_fs_pe:CategoriesOfTerminationBenefitsAxis -> ird_fs_pe:TerminationBenefitsMember
ird_fs_pe:CategoriesOfTerminationBenefitsAxis ->  ird_fs_pe:TerminationBenefitsMember
Back>

Element ird_fs_pe:ChangesInBiologicalAssetsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Changes in biological assets [abstract]
References  
Definition ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInBiologicalAssetsAbstract
ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DecreaseDueToHarvestBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisposalsBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInBiologicalAssets
Presentation ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:ChangesInBiologicalAssetsAbstract
ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssetsAbstract ->  ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssetsAbstract ->  ird_fs_pe:DecreaseDueToHarvestBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssetsAbstract ->  ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssetsAbstract ->  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssetsAbstract ->  ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssetsAbstract ->  ird_fs_pe:DisposalsBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:ChangesInBiologicalAssets
Back>

Element ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Changes in defined benefit obligation, at present value [abstract]
References  
Definition ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue
Presentation ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract -> ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue
Back>

Element ird_fs_pe:ChangesInEquityAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Changes in equity [abstract]
References  
Definition ird_fs_pe:StatementOfChangesInEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ChangesInEquityAbstract
ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ComprehensiveIncomeAbstract
ird_fs_pe:ChangesInEquityAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IssueOfEquity
ird_fs_pe:ChangesInEquityAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DividendsPaid
ird_fs_pe:ChangesInEquityAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners
ird_fs_pe:ChangesInEquityAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners
ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
ird_fs_pe:ChangesInEquityAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions
ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions
ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInEquity
Presentation ird_fs_pe:StatementOfChangesInEquityLineItems -> ird_fs_pe:ChangesInEquityAbstract
ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:ComprehensiveIncomeAbstract
ird_fs_pe:ChangesInEquityAbstract ->  ird_fs_pe:IssueOfEquity
ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:DividendsPaid
ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners
ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners
ird_fs_pe:ChangesInEquityAbstract ->  ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
ird_fs_pe:ChangesInEquityAbstract ->  ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions
ird_fs_pe:ChangesInEquityAbstract ->  ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
ird_fs_pe:ChangesInEquityAbstract ->  ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions
ird_fs_pe:ChangesInEquityAbstract ->  ird_fs_pe:ChangesInEquity
Back>

Element ird_fs_pe:ChangesInGoodwillAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Changes in goodwill [abstract]
References  
Presentation ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract -> ird_fs_pe:ChangesInGoodwillAbstract
ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:AdditionalRecognitionGoodwill
ird_fs_pe:ChangesInGoodwillAbstract ->  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
ird_fs_pe:ChangesInGoodwillAbstract ->  ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
ird_fs_pe:ChangesInGoodwillAbstract ->  ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossGoodwill
ird_fs_pe:ChangesInGoodwillAbstract ->  ird_fs_pe:AmortisationGoodwill
ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill
ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:ChangesInGoodwill
Back>

Element ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Changes in intangible assets other than goodwill [abstract]
References  
Definition ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill
Presentation ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill
Back>

Element ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Changes in investment property at cost less accumulated depreciation and impairment [abstract]
References  
Definition ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems -> ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:ChangesInInvestmentPropertyAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Changes in investment property at fair value through profit or loss [abstract]
References  
Presentation ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract -> ird_fs_pe:ChangesInInvestmentPropertyAbstract
ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentProperty
ird_fs_pe:ChangesInInvestmentPropertyAbstract ->  ird_fs_pe:GainsLossesOnFairValueAdjustmentInvestmentProperty
ird_fs_pe:ChangesInInvestmentPropertyAbstract ->  ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
ird_fs_pe:ChangesInInvestmentPropertyAbstract ->  ird_fs_pe:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
ird_fs_pe:ChangesInInvestmentPropertyAbstract ->  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
ird_fs_pe:ChangesInInvestmentPropertyAbstract ->  ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentProperty
ird_fs_pe:ChangesInInvestmentPropertyAbstract ->  ird_fs_pe:ChangesInInvestmentProperty
Back>

Element ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Changes in number of shares outstanding [abstract]
References  
Definition ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract
ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseInNumberOfSharesOutstanding
Presentation ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract -> ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract
ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract -> ird_fs_pe:IncreaseDecreaseInNumberOfSharesOutstanding
Back>

Element ird_fs_pe:ChangesInOtherProvisionsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Changes in other provisions [abstract]
References  
Definition ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInOtherProvisionsAbstract
ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AdditionalProvisionsOtherProvisions
ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ProvisionUsedOtherProvisions
ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:UnusedProvisionReversedOtherProvisions
ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ChangesInOtherProvisions
Presentation ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract -> ird_fs_pe:ChangesInOtherProvisionsAbstract
ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:AdditionalProvisionsOtherProvisions
ird_fs_pe:ChangesInOtherProvisionsAbstract ->  ird_fs_pe:ProvisionUsedOtherProvisions
ird_fs_pe:ChangesInOtherProvisionsAbstract ->  ird_fs_pe:UnusedProvisionReversedOtherProvisions
ird_fs_pe:ChangesInOtherProvisionsAbstract ->  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
ird_fs_pe:ChangesInOtherProvisionsAbstract ->  ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
ird_fs_pe:ChangesInOtherProvisionsAbstract ->  ird_fs_pe:ChangesInOtherProvisions
Back>

Element ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Changes in plan assets, at fair value [abstract]
References  
Definition ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInPlanAssetsAtFairValue
Presentation ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->  ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->  ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->  ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->  ird_fs_pe:ChangesInPlanAssetsAtFairValue
Back>

Element ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Changes in property, plant and equipment [abstract]
References  
Definition ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DepreciationPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisposalsPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInPropertyPlantAndEquipment
Presentation ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:DepreciationPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:DisposalsPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->  ird_fs_pe:ChangesInPropertyPlantAndEquipment
Back>

Element ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Changes in reimbursement rights, at fair value [abstract]
References  
Definition ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInReimbursementRightsAtFairValue
Presentation ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:ChangesInReimbursementRightsAtFairValue
Back>

Element ird_fs_pe:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for changes in tax rates or tax laws enacted or announced.
en http://www.xbrl.org/2003/arcrole/concept-label Changes in tax rates or tax laws enacted or announced [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.11
ref:Subparagraph h
ref:URI
Definition ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
Presentation ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
Back>

Element ird_fs_pe:ClassesOfAssetsAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Classes of assets [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 27.32
ref:URI
Definition ird_fs_pe:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:ClassesOfAssetsMember
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfAssetsAxis
ird_fs_pe:ClassesOfAssetsAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:ClassesOfAssetsMember
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfAssetsAxis
ird_fs_pe:ClassesOfAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:ClassesOfAssetsMember
Presentation ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable -> ird_fs_pe:ClassesOfAssetsAxis
ird_fs_pe:ClassesOfAssetsAxis -> ird_fs_pe:ClassesOfAssetsMember
ird_fs_pe:ClassesOfAssetsAxis ->  ird_fs_pe:ClassesOfAssetsMember
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable ->  ird_fs_pe:ClassesOfAssetsAxis
ird_fs_pe:ClassesOfAssetsAxis -> ird_fs_pe:ClassesOfAssetsMember
Back>

Element ird_fs_pe:ClassesOfCashPaymentsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Classes of cash payments from operating activities [abstract]
References  
Presentation ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:ClassesOfCashPaymentsAbstract
ird_fs_pe:ClassesOfCashPaymentsAbstract -> ird_fs_pe:PaymentsToSuppliersForGoodsAndServices
ird_fs_pe:ClassesOfCashPaymentsAbstract ->  ird_fs_pe:PaymentsFromContractsHeldForDealingOrTradingPurpose
ird_fs_pe:ClassesOfCashPaymentsAbstract ->  ird_fs_pe:PaymentsToAndOnBehalfOfEmployees
ird_fs_pe:ClassesOfCashPaymentsAbstract ->  ird_fs_pe:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
ird_fs_pe:ClassesOfCashPaymentsAbstract ->  ird_fs_pe:OtherCashPaymentsFromOperatingActivities
Back>

Element ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Classes of cash receipts from operating activities [abstract]
References  
Presentation ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract
ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:ReceiptsFromSalesOfGoodsAndRenderingOfServices
ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue
ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:ReceiptsFromContractsHeldForDealingOrTradingPurpose
ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromOperatingActivities
Back>

Element ird_fs_pe:ClassesOfContingentLiabilitiesAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Classes of contingent liabilities [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.15
ref:URI
Definition ird_fs_pe:ClassesOfContingentLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:ContingentLiabilitiesMember
ird_fs_pe:DisclosureOfContingentLiabilitiesTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:ClassesOfContingentLiabilitiesAxis
ird_fs_pe:ClassesOfContingentLiabilitiesAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:ContingentLiabilitiesMember
Presentation ird_fs_pe:DisclosureOfContingentLiabilitiesTable -> ird_fs_pe:ClassesOfContingentLiabilitiesAxis
ird_fs_pe:ClassesOfContingentLiabilitiesAxis -> ird_fs_pe:ContingentLiabilitiesMember
ird_fs_pe:ClassesOfContingentLiabilitiesAxis ->  ird_fs_pe:ContingentLiabilitiesMember
Back>

Element ird_fs_pe:ClassesOfInventoriesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Classes of current inventories [abstract]
References  
Presentation ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:ClassesOfInventoriesAbstract
ird_fs_pe:ClassesOfInventoriesAbstract -> ird_fs_pe:InventoriesHeldForSale
ird_fs_pe:ClassesOfInventoriesAbstract ->  ird_fs_pe:WorkInProgress
ird_fs_pe:ClassesOfInventoriesAbstract -> ird_fs_pe:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
ird_fs_pe:ClassesOfInventoriesAbstract -> ird_fs_pe:Inventories
Back>

Element ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Classes of employee benefits expense [abstract]
References  
Presentation ird_fs_pe:AnalysisOfIncomeAndExpenseAbstract -> ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract
ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:WagesAndSalaries
ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract ->  ird_fs_pe:SocialSecurityContributions
ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract ->  ird_fs_pe:OtherShorttermEmployeeBenefits
ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract ->  ird_fs_pe:PostemploymentBenefitExpenseDefinedContributionPlans
ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract ->  ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:TerminationBenefitsExpense
ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:OtherLongtermBenefits
ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract ->  ird_fs_pe:OtherEmployeeExpense
ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract ->  ird_fs_pe:EmployeeBenefitsExpense
Back>

Element ird_fs_pe:ClassesOfFinancialAssetsAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Classes of financial assets [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.48
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:FinancialAssetsMember
ird_fs_pe:DisclosureOfFinancialAssetsTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:ClassesOfFinancialAssetsAxis
ird_fs_pe:ClassesOfFinancialAssetsAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:FinancialAssetsMember
Presentation ird_fs_pe:DisclosureOfFinancialAssetsTable -> ird_fs_pe:ClassesOfFinancialAssetsAxis
ird_fs_pe:ClassesOfFinancialAssetsAxis -> ird_fs_pe:FinancialAssetsMember
ird_fs_pe:ClassesOfFinancialAssetsAxis ->  ird_fs_pe:FinancialAssetsMember
Back>

Element ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Classes of intangible assets other than goodwill [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:URI
Definition ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
ird_fs_pe:DisclosureOfIntangibleAssetsTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsTable -> ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis ->  ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
Back>

Element ird_fs_pe:ClassesOfOtherProvisionsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Classes of other provisions [abstract]
References  
Presentation ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:ClassesOfOtherProvisionsAbstract
ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:WarrantyProvisionAbstract
ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:RestructuringProvisionAbstract
ird_fs_pe:ClassesOfOtherProvisionsAbstract ->  ird_fs_pe:LegalProceedingsProvisionAbstract
ird_fs_pe:ClassesOfOtherProvisionsAbstract ->  ird_fs_pe:RefundsProvisionAbstract
ird_fs_pe:ClassesOfOtherProvisionsAbstract ->  ird_fs_pe:OnerousContractsProvisionAbstract
ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:MiscellaneousOtherProvisionsAbstract
ird_fs_pe:ClassesOfOtherProvisionsAbstract ->  ird_fs_pe:OtherProvisionsAbstract
Back>

Element ird_fs_pe:ClassesOfProvisionsAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Classes of other provisions [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:URI
Definition ird_fs_pe:ClassesOfProvisionsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:OtherProvisionsMember
ird_fs_pe:DisclosureOfOtherProvisionsTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:ClassesOfProvisionsAxis
ird_fs_pe:ClassesOfProvisionsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:OtherProvisionsMember
Presentation ird_fs_pe:DisclosureOfOtherProvisionsTable -> ird_fs_pe:ClassesOfProvisionsAxis
ird_fs_pe:ClassesOfProvisionsAxis -> ird_fs_pe:OtherProvisionsMember
ird_fs_pe:ClassesOfProvisionsAxis ->  ird_fs_pe:OtherProvisionsMember
Back>

Element ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Classes of property, plant and equipment [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:URI
Definition ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:PropertyPlantAndEquipmentMember
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis
ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:PropertyPlantAndEquipmentMember
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable -> ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis
ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis -> ird_fs_pe:PropertyPlantAndEquipmentMember
ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis ->  ird_fs_pe:PropertyPlantAndEquipmentMember
Back>

Element ird_fs_pe:ClassesOfShareCapitalAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Classes of share capital [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:ClassesOfShareCapitalAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:ClassesOfShareCapitalMember
ird_fs_pe:DisclosureOfClassesOfShareCapitalTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:ClassesOfShareCapitalAxis
ird_fs_pe:ClassesOfShareCapitalAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:ClassesOfShareCapitalMember
Presentation ird_fs_pe:DisclosureOfClassesOfShareCapitalTable -> ird_fs_pe:ClassesOfShareCapitalAxis
ird_fs_pe:ClassesOfShareCapitalAxis -> ird_fs_pe:ClassesOfShareCapitalMember
ird_fs_pe:ClassesOfShareCapitalAxis ->  ird_fs_pe:ClassesOfShareCapitalMember
Back>

Element ird_fs_pe:CombinedMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the financial statements of two or more entities under common control.
en http://www.xbrl.org/2003/arcrole/concept-label Combined [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.1
ref:URI
Definition ird_fs_pe:ConsolidatedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:CombinedMember
Presentation ird_fs_pe:ConsolidatedMember -> ird_fs_pe:CombinedMember
Back>

Element ird_fs_pe:CommencementOfMajorLitigationMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the commencement of major litigation.
en http://www.xbrl.org/2003/arcrole/concept-label Commencement of major litigation [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.11
ref:Subparagraph j
ref:URI
Definition ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:CommencementOfMajorLitigationMember
Presentation ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:CommencementOfMajorLitigationMember
Back>

Element ird_fs_pe:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]
en http://www.xbrl.org/2003/arcrole/concept-label Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.21
ref:URI
Presentation ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup
Back>

Element ird_fs_pe:CommitmentsInRelationToJointVentures
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The commitments that the entity has relating to its joint ventures. [Refer: Investments in joint ventures]
en http://www.xbrl.org/2003/arcrole/concept-label Commitments in relation to joint ventures
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 15.19
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:CommitmentsInRelationToJointVentures
Back>

Element ird_fs_pe:ComponentsOfEquityAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Components of equity [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:URI
Definition ird_fs_pe:ComponentsOfEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:EquityMember
ird_fs_pe:StatementOfChangesInEquityTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:ComponentsOfEquityAxis
ird_fs_pe:ComponentsOfEquityAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:EquityMember
Presentation ird_fs_pe:StatementOfChangesInEquityTable -> ird_fs_pe:ComponentsOfEquityAxis
ird_fs_pe:ComponentsOfEquityAxis -> ird_fs_pe:EquityMember
ird_fs_pe:ComponentsOfEquityAxis ->  ird_fs_pe:EquityMember
Back>

Element ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
References  
Presentation ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract
ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxCashFlowHedges
Back>

Element ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
References  
Presentation ird_fs_pe:OtherComprehensiveIncomeAbstract -> ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract
ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
Back>

Element ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
References  
Presentation ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract
ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
Back>

Element ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
References  
Presentation ird_fs_pe:OtherComprehensiveIncomeAbstract -> ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract
ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans
ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
Back>

Element ird_fs_pe:ComprehensiveIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Comprehensive income
en http://www.xbrl.org/2003/arcrole/concept-label Total comprehensive income
en http://www.xbrl.org/2003/arcrole/concept-label 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.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph i
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:ComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ComprehensiveIncome
Calculation ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:ProfitLoss
ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncome
ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:ProfitLoss
ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncome
ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:ComprehensiveIncome
ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:ProfitLoss
ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncome
Presentation ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComprehensiveIncome
ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComprehensiveIncome
ird_fs_pe:ComprehensiveIncomeAbstract ->  ird_fs_pe:ComprehensiveIncome
Back>

Element ird_fs_pe:ComprehensiveIncomeAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Comprehensive income [abstract]
References  
Definition ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ComprehensiveIncomeAbstract
ird_fs_pe:ComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ProfitLoss
ird_fs_pe:ComprehensiveIncomeAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:OtherComprehensiveIncome
ird_fs_pe:ComprehensiveIncomeAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ComprehensiveIncome
Presentation ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:ComprehensiveIncomeAbstract
ird_fs_pe:ComprehensiveIncomeAbstract -> ird_fs_pe:ProfitLoss
ird_fs_pe:ComprehensiveIncomeAbstract ->  ird_fs_pe:OtherComprehensiveIncome
ird_fs_pe:ComprehensiveIncomeAbstract -> ird_fs_pe:ComprehensiveIncome
Back>

Element ird_fs_pe:ComprehensiveIncomeAttributableToAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Comprehensive income attributable to [abstract]
References  
Presentation ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToAbstract
ird_fs_pe:ComprehensiveIncomeAttributableToAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToOwnersOfParent
ird_fs_pe:ComprehensiveIncomeAttributableToAbstract ->  ird_fs_pe:ComprehensiveIncomeAttributableToNoncontrollingInterests
ird_fs_pe:StatementOfComprehensiveIncomeAbstract ->  ird_fs_pe:ComprehensiveIncomeAttributableToAbstract
ird_fs_pe:ComprehensiveIncomeAttributableToAbstract ->  ird_fs_pe:ComprehensiveIncomeAttributableToOwnersOfParent
ird_fs_pe:ComprehensiveIncomeAttributableToAbstract ->  ird_fs_pe:ComprehensiveIncomeAttributableToNoncontrollingInterests
Back>

Element ird_fs_pe:ComprehensiveIncomeAttributableToNoncontrollingInterests
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Comprehensive income, attributable to non-controlling interests
en http://www.xbrl.org/2003/arcrole/concept-label The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.6
ref:Subparagraph b
ref:Clause i
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:ComprehensiveIncomeAttributableToAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToNoncontrollingInterests
ird_fs_pe:ComprehensiveIncomeAttributableToAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToNoncontrollingInterests
Back>

Element ird_fs_pe:ComprehensiveIncomeAttributableToOwnersOfParent
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Comprehensive income, attributable to owners of parent
en http://www.xbrl.org/2003/arcrole/concept-label The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.6
ref:Subparagraph b
ref:Clause ii
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:ComprehensiveIncomeAttributableToAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToOwnersOfParent
ird_fs_pe:ComprehensiveIncomeAttributableToAbstract -> ird_fs_pe:ComprehensiveIncomeAttributableToOwnersOfParent
Back>

Element ird_fs_pe:ComputerSoftware
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Computer software
en http://www.xbrl.org/2003/arcrole/concept-label The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:URI
Calculation ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:ComputerSoftware
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ComputerSoftware
Back>

Element ird_fs_pe:ComputerSoftwareMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Computer software [member]
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:URI
Definition ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ComputerSoftwareMember
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:ComputerSoftwareMember
Back>

Element ird_fs_pe:ConsolidatedMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the 'Consolidated and separate financial statements' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Consolidated [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.1
ref:URI
Definition ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:ConsolidatedMember
ird_fs_pe:ConsolidatedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:CombinedMember
ird_fs_pe:ConsolidatedMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:SeparateMember
ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:ConsolidatedMember
Presentation ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis -> ird_fs_pe:ConsolidatedMember
ird_fs_pe:ConsolidatedMember -> ird_fs_pe:CombinedMember
ird_fs_pe:ConsolidatedMember ->  ird_fs_pe:SeparateMember
ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis ->  ird_fs_pe:ConsolidatedMember
Back>

Element ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Consolidated and separate financial statements [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.1
ref:URI
Definition ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain->  ird_fs_pe:ConsolidatedMember
ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default -> ird_fs_pe:ConsolidatedMember
Presentation ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis -> ird_fs_pe:ConsolidatedMember
ird_fs_pe:ConsolidatedAndSeparateFinancialStatementsAxis -> ird_fs_pe:ConsolidatedMember
Back>

Element ird_fs_pe:ConstructionInProgress
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Construction in progress
en http://www.xbrl.org/2003/arcrole/concept-label The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:ConstructionInProgress
Presentation ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:ConstructionInProgress
Back>

Element ird_fs_pe:ConstructionInProgressMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Construction in progress [member]
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.2
ref:URI
Definition ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ConstructionInProgressMember
Presentation ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:ConstructionInProgressMember
Back>

Element ird_fs_pe:ContingentLiabilitiesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the 'Classes of contingent liabilities' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Contingent liabilities [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.15
ref:URI
Definition ird_fs_pe:ClassesOfContingentLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:ContingentLiabilitiesMember
ird_fs_pe:ClassesOfContingentLiabilitiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:ContingentLiabilitiesMember
ird_fs_pe:ContingentLiabilitiesMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:WarrantyContingentLiabilityMember
ird_fs_pe:ContingentLiabilitiesMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RestructuringContingentLiabilityMember
ird_fs_pe:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LegalProceedingsContingentLiabilityMember
ird_fs_pe:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:OnerousContractsContingentLiabilityMember
ird_fs_pe:ContingentLiabilitiesMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
ird_fs_pe:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherContingentLiabilitiesMember
Presentation ird_fs_pe:ClassesOfContingentLiabilitiesAxis -> ird_fs_pe:ContingentLiabilitiesMember
ird_fs_pe:ContingentLiabilitiesMember -> ird_fs_pe:WarrantyContingentLiabilityMember
ird_fs_pe:ContingentLiabilitiesMember ->  ird_fs_pe:RestructuringContingentLiabilityMember
ird_fs_pe:ContingentLiabilitiesMember ->  ird_fs_pe:LegalProceedingsContingentLiabilityMember
ird_fs_pe:ContingentLiabilitiesMember ->  ird_fs_pe:OnerousContractsContingentLiabilityMember
ird_fs_pe:ContingentLiabilitiesMember -> ird_fs_pe:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
ird_fs_pe:ContingentLiabilitiesMember -> ird_fs_pe:OtherContingentLiabilitiesMember
ird_fs_pe:ClassesOfContingentLiabilitiesAxis ->  ird_fs_pe:ContingentLiabilitiesMember
Back>

Element ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Contingent liabilities recognised as of acquisition date
en http://www.xbrl.org/2003/arcrole/concept-label Contingent liabilities recognised as of acquisition date
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
Calculation ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: -1.0->  ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
Presentation ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
Back>

Element ird_fs_pe:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Contingent liability for decommissioning, restoration and rehabilitation costs [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.15
ref:URI
Definition ird_fs_pe:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
Presentation ird_fs_pe:ContingentLiabilitiesMember -> ird_fs_pe:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
Back>

Element ird_fs_pe:ContingentRentsRecognisedAsIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Contingent rents recognised as income
en http://www.xbrl.org/2003/arcrole/concept-label Total contingent rents recognised as income
en http://www.xbrl.org/2003/arcrole/concept-label The portion of lease payments recognised as income that is not fixed in amount but is based on the future amount of a factor that changes other than with the passage of time (for example, percentage of future sales, amount of future use, future price indices, future market rates of interest).
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.23
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:ContingentRentsRecognisedAsIncome ->Weight: 1.0-> ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease
ird_fs_pe:ContingentRentsRecognisedAsIncome ->Weight: 1.0-> ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease
Presentation ird_fs_pe:ContingentRentsRecognisedAsIncomeAbstract -> ird_fs_pe:ContingentRentsRecognisedAsIncome
Back>

Element ird_fs_pe:ContingentRentsRecognisedAsIncomeAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Contingent rents recognised as income [abstract]
References  
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory -> ird_fs_pe:ContingentRentsRecognisedAsIncomeAbstract
ird_fs_pe:ContingentRentsRecognisedAsIncomeAbstract -> ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease
ird_fs_pe:ContingentRentsRecognisedAsIncomeAbstract -> ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease
ird_fs_pe:ContingentRentsRecognisedAsIncomeAbstract -> ird_fs_pe:ContingentRentsRecognisedAsIncome
Back>

Element ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Contingent rents recognised as income, classified as finance lease
en http://www.xbrl.org/2003/arcrole/concept-label The amount of contingent rents recognised as income for finance leases. [Refer: Contingent rents recognised as income]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.23
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:ContingentRentsRecognisedAsIncome ->Weight: 1.0-> ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease
Presentation ird_fs_pe:ContingentRentsRecognisedAsIncomeAbstract -> ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease
Back>

Element ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Contingent rents recognised as income, classified as operating lease
en http://www.xbrl.org/2003/arcrole/concept-label The amount of contingent rents recognised as income for operating leases. [Refer: Contingent rents recognised as income]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.30
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:ContingentRentsRecognisedAsIncome ->Weight: 1.0-> ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease
Presentation ird_fs_pe:ContingentRentsRecognisedAsIncomeAbstract -> ird_fs_pe:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease
Back>

Element ird_fs_pe:ContractualCommitmentsForAcquisitionOfIntangibleAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Contractual commitments for acquisition of intangible assets
en http://www.xbrl.org/2003/arcrole/concept-label The amount of contractual commitments for the acquisition of intangible assets.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.28
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:ContractualCommitmentsForAcquisitionOfIntangibleAssets
Back>

Element ird_fs_pe:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Contractual commitments for acquisition of property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.32
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment
Back>

Element ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase in the present value of a defined benefit obligation resulting from contributions by plan participants. [Refer: Defined benefit obligation, at present value]
en http://www.xbrl.org/2003/arcrole/concept-label Contributions by plan participants, defined benefit obligation, at present value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
Calculation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0->  ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
Presentation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
Back>

Element ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Copyrights, patents and other industrial property rights, service and operating rights
en http://www.xbrl.org/2003/arcrole/concept-label The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:URI
Calculation ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
Back>

Element ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Copyrights, patents and other industrial property rights, service and operating rights [member]
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:URI
Definition ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
Back>

Element ird_fs_pe:CostOfBusinessCombination
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The aggregate of fair values, at the date of acquisition, of assets given, liabilities incurred or assumed, and equity instruments issued by the acquirer, in exchange for control of the acquiree plus costs directly attributable to the business combination. [Refer: Business combinations [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Cost of business combination
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:Subparagraph d
ref:URI
Definition ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:CostOfBusinessCombination
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:CostOfBusinessCombination
Back>

Element ird_fs_pe:CostOfInventoriesRecognisedAsExpenseDuringPeriod
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cost of inventories recognised as expense during period
en http://www.xbrl.org/2003/arcrole/concept-label The amount of inventories recognised as an expense during the period. [Refer: Inventories]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 13.22
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:CostOfInventoriesRecognisedAsExpenseDuringPeriod
Back>

Element ird_fs_pe:CostOfSales
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Cost of sales
en http://www.xbrl.org/2003/arcrole/concept-label Cost of sales
en http://www.xbrl.org/2003/arcrole/concept-label The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.11
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:GrossProfit ->Weight: -1.0-> ird_fs_pe:CostOfSales
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:CostOfSales
Back>

Element ird_fs_pe:CostRelatingToDefinedBenefitPlans
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The cost relating to defined benefit plans, comprising cost recognised in profit or loss as an expense, cost recognised as an item of other comprehensive income and cost included in the cost of an asset. [Refer: Other comprehensive income; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Cost relating to defined benefit plans
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph g
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:CostRelatingToDefinedBenefitPlans
ird_fs_pe:CostRelatingToDefinedBenefitPlans ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
ird_fs_pe:CostRelatingToDefinedBenefitPlans ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:CostRelatingToDefinedBenefitPlans
ird_fs_pe:CostRelatingToDefinedBenefitPlans -> ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
ird_fs_pe:CostRelatingToDefinedBenefitPlans ->  ird_fs_pe:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets
Back>

Element ird_fs_pe:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of cost relating to defined benefit plans for period included in cost of assets. [Refer: Cost relating to defined benefit plans; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Cost relating to defined benefit plans for period included in cost of assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph g
ref:Clause ii
ref:URI
Definition ird_fs_pe:CostRelatingToDefinedBenefitPlans ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets
Presentation ird_fs_pe:CostRelatingToDefinedBenefitPlans -> ird_fs_pe:CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets
Back>

Element ird_fs_pe:CountryOfIncorporation
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Country of incorporation
en http://www.xbrl.org/2003/arcrole/concept-label The country in which the entity is incorporated.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.24
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:CountryOfIncorporation
Back>

Element ird_fs_pe:CreationDateAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Creation date [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.12
ref:URI
Definition ird_fs_pe:CreationDateAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain->  ird_fs_pe:DefaultFinancialStatementsDateMember
ird_fs_pe:CreationDateAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default -> ird_fs_pe:DefaultFinancialStatementsDateMember
Presentation ird_fs_pe:CreationDateAxis -> ird_fs_pe:DefaultFinancialStatementsDateMember
ird_fs_pe:CreationDateAxis -> ird_fs_pe:DefaultFinancialStatementsDateMember
Back>

Element ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Current and deferred tax relating to items charged or credited directly to equity [abstract]
References  
Presentation ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract
ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs_pe:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity
ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs_pe:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
Back>

Element ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity.
en http://www.xbrl.org/2003/arcrole/concept-label Current and deferred tax relating to items credited (charged) directly to equity
en http://www.xbrl.org/2003/arcrole/concept-label Aggregate current and deferred tax relating to items credited (charged) directly to equity
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity ->Weight: 1.0->  ird_fs_pe:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity
ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity ->Weight:  1.0-> ird_fs_pe:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
Presentation ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
Back>

Element ird_fs_pe:CurrentAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Current assets
en http://www.xbrl.org/2003/arcrole/concept-label Total current assets
en http://www.xbrl.org/2003/arcrole/concept-label The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.5
ref:URI
Calculation ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:CurrentAssets
ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:Inventories
ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentReceivables
ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentTaxAssetsCurrent
ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentBiologicalAssetsAtCost
ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentBiologicalAssetsAtFairValue
ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:OtherCurrentFinancialAssets
ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:OtherCurrentNonfinancialAssets
ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Presentation ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentAssets
Back>

Element ird_fs_pe:CurrentAssetsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Current assets [abstract]
References  
Presentation ird_fs_pe:AssetsAbstract -> ird_fs_pe:CurrentAssetsAbstract
ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:Inventories
ird_fs_pe:CurrentAssetsAbstract ->  ird_fs_pe:TradeAndOtherCurrentReceivables
ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentTaxAssetsCurrent
ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentBiologicalAssetsAtCost
ird_fs_pe:CurrentAssetsAbstract ->  ird_fs_pe:CurrentBiologicalAssetsAtFairValue
ird_fs_pe:CurrentAssetsAbstract ->  ird_fs_pe:OtherCurrentFinancialAssets
ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:OtherCurrentNonfinancialAssets
ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:CurrentAssetsAbstract ->  ird_fs_pe:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentAssets
Back>

Element ird_fs_pe:CurrentBiologicalAssetsAtCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current biological assets measured at cost less accumulated depreciation and impairment. [Refer: Biological assets, at cost less accumulated depreciation and impairment]
en http://www.xbrl.org/2003/arcrole/concept-label Current biological assets, at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph h
ref:URI
Calculation ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentBiologicalAssetsAtCost
Presentation ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentBiologicalAssetsAtCost
Back>

Element ird_fs_pe:CurrentBiologicalAssetsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current biological assets measured at fair value. [Refer: At fair value [member]; Biological assets, at fair value]
en http://www.xbrl.org/2003/arcrole/concept-label Current biological assets, at fair value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph i
ref:URI
Calculation ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentBiologicalAssetsAtFairValue
Presentation ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentBiologicalAssetsAtFairValue
Back>

Element ird_fs_pe:ShorttermBorrowings
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current borrowings. [Refer: Borrowings]
en http://www.xbrl.org/2003/arcrole/concept-label Current borrowings
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Presentation ird_fs_pe:OtherCurrentFinancialLiabilities -> ird_fs_pe:ShorttermBorrowings
Back>

Element ird_fs_pe:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
en http://www.xbrl.org/2003/arcrole/concept-label Current financial assets at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
Back>

Element ird_fs_pe:CurrentFinancialAssetsThatAreDebtInstrumentsAtCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current financial assets that are debt instruments measured at amortised cost. [Refer: Financial assets that are debt instruments, at amortised cost]
en http://www.xbrl.org/2003/arcrole/concept-label Current financial assets that are debt instruments, at amortised cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentFinancialAssetsThatAreDebtInstrumentsAtCost
Back>

Element ird_fs_pe:CurrentFinancialAssetsThatAreEquityInstrumentsAtCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current financial assets that are equity instruments measured at cost less impairment. [Refer: Financial assets that are equity instruments, at cost]
en http://www.xbrl.org/2003/arcrole/concept-label Current financial assets that are equity instruments, at cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentFinancialAssetsThatAreEquityInstrumentsAtCost
Back>

Element ird_fs_pe:CurrentFinancialLiabilitiesAtAmortisedCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
en http://www.xbrl.org/2003/arcrole/concept-label Current financial liabilities at amortised cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph e
ref:URI
Presentation ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentFinancialLiabilitiesAtAmortisedCost
Back>

Element ird_fs_pe:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
en http://www.xbrl.org/2003/arcrole/concept-label Current financial liabilities at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
Back>

Element ird_fs_pe:Inventories
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Current inventories
en http://www.xbrl.org/2003/arcrole/concept-label Total current inventories
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current inventories. [Refer: Inventories]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 13.22
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph c
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:Inventories
ird_fs_pe:Inventories ->Weight: 1.0-> ird_fs_pe:InventoriesHeldForSale
ird_fs_pe:Inventories ->Weight: 1.0-> ird_fs_pe:WorkInProgress
ird_fs_pe:Inventories ->Weight: 1.0-> ird_fs_pe:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
Presentation ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:Inventories
ird_fs_pe:ClassesOfInventoriesAbstract -> ird_fs_pe:Inventories
Back>

Element ird_fs_pe:InventoriesHeldForSale
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]
en http://www.xbrl.org/2003/arcrole/concept-label Current inventories held for sale
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph c
ref:Clause i
ref:URI
Calculation ird_fs_pe:Inventories ->Weight: 1.0-> ird_fs_pe:InventoriesHeldForSale
Presentation ird_fs_pe:ClassesOfInventoriesAbstract -> ird_fs_pe:InventoriesHeldForSale
Back>

Element ird_fs_pe:ShorttermLegalProceedingsProvision
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current provision for legal proceedings. [Refer: Legal proceedings provision]
en http://www.xbrl.org/2003/arcrole/concept-label Current legal proceedings provision
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.9
ref:URI
Calculation ird_fs_pe:LegalProceedingsProvision ->Weight: 1.0-> ird_fs_pe:ShorttermLegalProceedingsProvision
Presentation ird_fs_pe:LegalProceedingsProvisionAbstract -> ird_fs_pe:ShorttermLegalProceedingsProvision
Back>

Element ird_fs_pe:CurrentLiabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Current liabilities
en http://www.xbrl.org/2003/arcrole/concept-label Total current liabilities
en http://www.xbrl.org/2003/arcrole/concept-label The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.7
ref:URI
Calculation ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:CurrentLiabilities
ird_fs_pe:CurrentLiabilities ->Weight: 1.0-> ird_fs_pe:CurrentProvisions
ird_fs_pe:CurrentLiabilities ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentPayables
ird_fs_pe:CurrentLiabilities ->Weight: 1.0-> ird_fs_pe:CurrentTaxLiabilitiesCurrent
ird_fs_pe:CurrentLiabilities ->Weight: 1.0-> ird_fs_pe:OtherCurrentFinancialLiabilities
ird_fs_pe:CurrentLiabilities ->Weight: 1.0-> ird_fs_pe:OtherCurrentNonfinancialLiabilities
Presentation ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:CurrentLiabilities
Back>

Element ird_fs_pe:CurrentLiabilitiesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Current liabilities [abstract]
References  
Presentation ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:CurrentLiabilitiesAbstract
ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:CurrentProvisionsAbstract
ird_fs_pe:CurrentLiabilitiesAbstract ->  ird_fs_pe:TradeAndOtherCurrentPayables
ird_fs_pe:CurrentLiabilitiesAbstract ->  ird_fs_pe:CurrentTaxLiabilitiesCurrent
ird_fs_pe:CurrentLiabilitiesAbstract ->  ird_fs_pe:OtherCurrentFinancialLiabilities
ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:OtherCurrentNonfinancialLiabilities
ird_fs_pe:CurrentLiabilitiesAbstract ->  ird_fs_pe:CurrentLiabilities
Back>

Element ird_fs_pe:CurrentLoanCommitmentsAtCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current loan commitments measured at cost less impairment. [Refer: At cost [member]; Loan commitments, at cost]
en http://www.xbrl.org/2003/arcrole/concept-label Current loan commitments, at cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph f
ref:URI
Presentation ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract -> ird_fs_pe:CurrentLoanCommitmentsAtCost
Back>

Element ird_fs_pe:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]
en http://www.xbrl.org/2003/arcrole/concept-label Current materials and supplies to be consumed in production process or rendering services
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph c
ref:Clause iii
ref:URI
Calculation ird_fs_pe:Inventories ->Weight: 1.0-> ird_fs_pe:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
Presentation ird_fs_pe:ClassesOfInventoriesAbstract -> ird_fs_pe:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
Back>

Element ird_fs_pe:ShorttermMiscellaneousOtherProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]
en http://www.xbrl.org/2003/arcrole/concept-label Current miscellaneous other provisions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:MiscellaneousOtherProvisions ->Weight: 1.0-> ird_fs_pe:ShorttermMiscellaneousOtherProvisions
Presentation ird_fs_pe:MiscellaneousOtherProvisionsAbstract -> ird_fs_pe:ShorttermMiscellaneousOtherProvisions
Back>

Element ird_fs_pe:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
en http://www.xbrl.org/2003/arcrole/concept-label Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.35
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Presentation ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Back>

Element ird_fs_pe:ShorttermOnerousContractsProvision
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current provision for onerous contracts. [Refer: Onerous contracts provision]
en http://www.xbrl.org/2003/arcrole/concept-label Current onerous contracts provision
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.2
ref:URI
Calculation ird_fs_pe:OnerousContractsProvision ->Weight: 1.0-> ird_fs_pe:ShorttermOnerousContractsProvision
Presentation ird_fs_pe:OnerousContractsProvisionAbstract -> ird_fs_pe:ShorttermOnerousContractsProvision
Back>

Element ird_fs_pe:TradeAndOtherCurrentPayablesToRelatedParties
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]
en http://www.xbrl.org/2003/arcrole/concept-label Current payables to related parties
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentPayablesToRelatedParties
Presentation ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayablesToRelatedParties
Back>

Element ird_fs_pe:CurrentPortionOfLongtermBorrowings
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The current portion of non-current borrowings. [Refer: Borrowings]
en http://www.xbrl.org/2003/arcrole/concept-label Current portion of non-current borrowings
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Presentation ird_fs_pe:OtherCurrentFinancialLiabilities -> ird_fs_pe:CurrentPortionOfLongtermBorrowings
Back>

Element ird_fs_pe:CurrentProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current provisions. [Refer: Provisions]
en http://www.xbrl.org/2003/arcrole/concept-label Current provisions
en http://www.xbrl.org/2003/arcrole/concept-label Total current provisions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph p
ref:URI
Calculation ird_fs_pe:CurrentLiabilities ->Weight: 1.0-> ird_fs_pe:CurrentProvisions
ird_fs_pe:CurrentProvisions ->Weight: 1.0-> ird_fs_pe:CurrentProvisionsForEmployeeBenefits
ird_fs_pe:CurrentProvisions ->Weight: 1.0-> ird_fs_pe:OtherShorttermProvisions
Presentation ird_fs_pe:CurrentProvisionsAbstract -> ird_fs_pe:CurrentProvisions
Back>

Element ird_fs_pe:CurrentProvisionsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Current provisions [abstract]
References  
Presentation ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:CurrentProvisionsAbstract
ird_fs_pe:CurrentProvisionsAbstract -> ird_fs_pe:CurrentProvisionsForEmployeeBenefits
ird_fs_pe:CurrentProvisionsAbstract ->  ird_fs_pe:OtherShorttermProvisions
ird_fs_pe:CurrentProvisionsAbstract -> ird_fs_pe:CurrentProvisions
Back>

Element ird_fs_pe:CurrentProvisionsForEmployeeBenefits
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Current provisions for employee benefits
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:CurrentProvisions ->Weight: 1.0-> ird_fs_pe:CurrentProvisionsForEmployeeBenefits
Presentation ird_fs_pe:CurrentProvisionsAbstract -> ird_fs_pe:CurrentProvisionsForEmployeeBenefits
Back>

Element ird_fs_pe:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current receivables arising from accrued income not yet billed.
en http://www.xbrl.org/2003/arcrole/concept-label Current receivables arising from accrued income not yet billed
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:TradeAndOtherCurrentReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled
Presentation ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled
Back>

Element ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromOtherParties
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current receivables due from parties other than related parties. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Current receivables due from other parties
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:TradeAndOtherCurrentReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromOtherParties
Presentation ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromOtherParties
Back>

Element ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromRelatedParties
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current receivables due from related parties. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Current receivables due from related parties
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:TradeAndOtherCurrentReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromRelatedParties
Presentation ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromRelatedParties
Back>

Element ird_fs_pe:CurrentRefundsProvision
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current provision for refunds. [Refer: Refunds provision]
en http://www.xbrl.org/2003/arcrole/concept-label Current refunds provision
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.5
ref:URI
Calculation ird_fs_pe:RefundsProvision ->Weight: 1.0-> ird_fs_pe:CurrentRefundsProvision
Presentation ird_fs_pe:RefundsProvisionAbstract -> ird_fs_pe:CurrentRefundsProvision
Back>

Element ird_fs_pe:ShorttermRestructuringProvision
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current provision for restructuring. [Refer: Restructuring provision]
en http://www.xbrl.org/2003/arcrole/concept-label Current restructuring provision
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.3
ref:URI
Calculation ird_fs_pe:RestructuringProvision ->Weight: 1.0-> ird_fs_pe:ShorttermRestructuringProvision
Presentation ird_fs_pe:RestructuringProvisionAbstract -> ird_fs_pe:ShorttermRestructuringProvision
Back>

Element ird_fs_pe:CurrentTaxAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Current tax assets
en http://www.xbrl.org/2003/arcrole/concept-label The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph n
ref:URI
Calculation ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:CurrentTaxAssets
Presentation ird_fs_pe:AssetsAbstract -> ird_fs_pe:CurrentTaxAssets
Back>

Element ird_fs_pe:CurrentTaxAssetsNotOffsetAgainstCurrentTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current tax assets that have not been offset against current tax liabilities because the undue cost or effort exemption is used.
en http://www.xbrl.org/2003/arcrole/concept-label Current tax assets not offset against current tax liabilities because undue cost or effort exemption is used
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.41
ref:URI
Presentation ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:CurrentTaxAssetsNotOffsetAgainstCurrentTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed
Back>

Element ird_fs_pe:CurrentTaxAssetsCurrent
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The current amount of current tax assets. [Refer: Current tax assets]
en http://www.xbrl.org/2003/arcrole/concept-label Current tax assets, current
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph n
ref:URI
Calculation ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentTaxAssetsCurrent
Presentation ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:CurrentTaxAssetsCurrent
Back>

Element ird_fs_pe:CurrentTaxAssetsNoncurrent
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The non-current amount of current tax assets. [Refer: Current tax assets]
en http://www.xbrl.org/2003/arcrole/concept-label Current tax assets, non-current
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph n
ref:URI
Calculation ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentTaxAssetsNoncurrent
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:CurrentTaxAssetsNoncurrent
Back>

Element ird_fs_pe:CurrentTaxExpenseIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Current tax expense (income)
en http://www.xbrl.org/2003/arcrole/concept-label The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.39
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:CurrentTaxExpenseIncome
Presentation ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:CurrentTaxExpenseIncome
Back>

Element ird_fs_pe:CurrentTaxLiabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Current tax liabilities
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph n
ref:URI
Calculation ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:CurrentTaxLiabilities
Presentation ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:CurrentTaxLiabilities
Back>

Element ird_fs_pe:CurrentTaxLiabilitiesNotOffsetAgainstCurrentTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current tax liabilities that have not been offset against current tax assets because the undue cost or effort exemption is used.
en http://www.xbrl.org/2003/arcrole/concept-label Current tax liabilities not offset against current tax assets because undue cost or effort exemption is used
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.41
ref:URI
Presentation ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:CurrentTaxLiabilitiesNotOffsetAgainstCurrentTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed
Back>

Element ird_fs_pe:CurrentTaxLiabilitiesCurrent
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The current amount of current tax liabilities. [Refer: Current tax liabilities]
en http://www.xbrl.org/2003/arcrole/concept-label Current tax liabilities, current
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph n
ref:URI
Calculation ird_fs_pe:CurrentLiabilities ->Weight: 1.0-> ird_fs_pe:CurrentTaxLiabilitiesCurrent
Presentation ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:CurrentTaxLiabilitiesCurrent
Back>

Element ird_fs_pe:CurrentTaxLiabilitiesNoncurrent
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The non-current amount of current tax liabilities. [Refer: Current tax liabilities]
en http://www.xbrl.org/2003/arcrole/concept-label Current tax liabilities, non-current
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph n
ref:URI
Calculation ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:CurrentTaxLiabilitiesNoncurrent
Presentation ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:CurrentTaxLiabilitiesNoncurrent
Back>

Element ird_fs_pe:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current tax relating to particular items that are charged or credited directly to equity.
en http://www.xbrl.org/2003/arcrole/concept-label Current tax relating to items credited (charged) directly to equity
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity ->Weight: 1.0->  ird_fs_pe:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity
Presentation ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs_pe:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity
Back>

Element ird_fs_pe:TradeAndOtherCurrentPayablesToTradeSuppliers
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables]
en http://www.xbrl.org/2003/arcrole/concept-label Current trade payables
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentPayablesToTradeSuppliers
Presentation ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayablesToTradeSuppliers
Back>

Element ird_fs_pe:ShorttermWarrantyProvision
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current provision for warranties. [Refer: Warranty provision]
en http://www.xbrl.org/2003/arcrole/concept-label Current warranty provision
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.4
ref:URI
Calculation ird_fs_pe:WarrantyProvision ->Weight: 1.0-> ird_fs_pe:ShorttermWarrantyProvision
Presentation ird_fs_pe:WarrantyProvisionAbstract -> ird_fs_pe:ShorttermWarrantyProvision
Back>

Element ird_fs_pe:WorkInProgress
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Inventories]
en http://www.xbrl.org/2003/arcrole/concept-label Current work in progress
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph c
ref:Clause ii
ref:URI
Calculation ird_fs_pe:Inventories ->Weight: 1.0-> ird_fs_pe:WorkInProgress
Presentation ird_fs_pe:ClassesOfInventoriesAbstract -> ird_fs_pe:WorkInProgress
Back>

Element ird_fs_pe:RestatedMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Currently stated [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.13
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.14
ref:Subparagraph c
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.23
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:RestatedMember
ird_fs_pe:RestatedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:PreviouslyStatedMember
ird_fs_pe:RestatedMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default-> ird_fs_pe:RestatedMember
ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:RestatedMember
ird_fs_pe:RestatedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:PreviouslyStatedMember
ird_fs_pe:RestatedMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
Presentation ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis -> ird_fs_pe:RestatedMember
ird_fs_pe:RestatedMember -> ird_fs_pe:PreviouslyStatedMember
ird_fs_pe:RestatedMember ->  ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis -> ird_fs_pe:RestatedMember
ird_fs_pe:RestatedMember -> ird_fs_pe:PreviouslyStatedMember
ird_fs_pe:RestatedMember ->  ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis -> ird_fs_pe:RestatedMember
Back>

Element ird_fs_pe:DateOfAcquisition2013
Substitution Group xbrli:item
Type xbrli:dateItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The date on which the acquirer obtains control of the acquiree in a business combination.
en http://www.xbrl.org/2003/arcrole/concept-label Date of acquisition
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DateOfAcquisition2013
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:DateOfAcquisition2013
Back>

Element ird_fs_pe:DateOfAuthorisationForIssueOfFinancialStatements2013
Substitution Group xbrli:item
Type xbrli:dateItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The date on which financial statements are authorised for issue.
en http://www.xbrl.org/2003/arcrole/concept-label Date of authorisation for issue of financial statements
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.9
ref:URI
Presentation ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs_pe:DateOfAuthorisationForIssueOfFinancialStatements2013
Back>

Element ird_fs_pe:DateOfEndOfReportingPeriod2013
Substitution Group xbrli:item
Type xbrli:dateItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The date of the end of the reporting period.
en http://www.xbrl.org/2003/arcrole/concept-label Date of end of reporting period
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.23
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:DateOfEndOfReportingPeriod2013
Back>

Element ird_fs_pe:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary
Substitution Group xbrli:item
Type xbrli:dateItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The date of the end of the reporting period of the financial statements of a subsidiary.
en http://www.xbrl.org/2003/arcrole/concept-label Date of end of reporting period of financial statements of subsidiary
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.23
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary
Back>

Element ird_fs_pe:DateOfMostRecentComprehensiveActuarialValuation2013
Substitution Group xbrli:item
Type xbrli:dateItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The date of the most recent comprehensive actuarial valuation for defined benefit plans.
en http://www.xbrl.org/2003/arcrole/concept-label Date of most recent comprehensive actuarial valuation
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph d
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DateOfMostRecentComprehensiveActuarialValuation2013
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DateOfMostRecentComprehensiveActuarialValuation2013
Back>

Element ird_fs_pe:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount that instruments representing debt (rather than equity) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Debt instruments, amount contributed to fair value of plan assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph h
ref:URI
Definition ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
Presentation ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
Back>

Element ird_fs_pe:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets
Substitution Group xbrli:item
Type num:percentItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The percentage that instruments representing debt (rather than equity) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Debt instruments, percentage contributed to fair value of plan assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph h
ref:URI
Definition ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets
Presentation ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets
Back>

Element ird_fs_pe:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Decrease (increase) in inventories of finished goods and work in progress
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) in inventories of finished goods and work in progress
en http://www.xbrl.org/2003/arcrole/concept-label The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current work in progress]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
Back>

Element ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The decrease (increase) in the present value of a defined benefit obligation resulting from actuarial gains (losses). [Refer: Defined benefit obligation, at present value]
en http://www.xbrl.org/2003/arcrole/concept-label Decrease (increase) through actuarial gains (losses), defined benefit obligation, at present value
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue
Calculation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: -1.0->  ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue
Presentation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue
Back>

Element ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The decrease (increase) in the present value of a defined benefit obligation resulting from curtailments. [Refer: Defined benefit obligation, at present value]
en http://www.xbrl.org/2003/arcrole/concept-label Decrease (increase) through curtailments, defined benefit obligation, at present value
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through curtailments, defined benefit obligation, at present value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
Calculation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: -1.0->  ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
Presentation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
Back>

Element ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The decrease (increase) in the present value of a defined benefit obligation resulting from settlements. [Refer: Defined benefit obligation, at present value]
en http://www.xbrl.org/2003/arcrole/concept-label Decrease (increase) through settlements, defined benefit obligation, at present value
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through settlements, defined benefit obligation, at present value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
Calculation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: -1.0->  ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
Presentation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
Back>

Element ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The decrease (increase) in the fair value of defined benefit plan assets resulting from settlements. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Decrease (increase) through settlements, plan assets, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through settlements, plan assets, at fair value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
Calculation ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: -1.0-> ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
Presentation ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
Back>

Element ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Decrease (increase) through settlements, reimbursement rights, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through settlements, reimbursement rights, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label The decrease (increase) in the fair value of reimbursement rights resulting from settlements. [Refer: At fair value [member]; Reimbursement rights, at fair value]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
Calculation ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: -1.0-> ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
Presentation ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
Back>

Element ird_fs_pe:DecreaseDueToHarvestBiologicalAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Decrease due to harvest, biological assets
en http://www.xbrl.org/2003/arcrole/concept-label Decrease due to harvest, biological assets
en http://www.xbrl.org/2003/arcrole/concept-label The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets' life processes. [Refer: Biological assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.7
ref:Subparagraph c
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DecreaseDueToHarvestBiologicalAssets
Calculation ird_fs_pe:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs_pe:DecreaseDueToHarvestBiologicalAssets
Presentation ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:DecreaseDueToHarvestBiologicalAssets
Back>

Element ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The decrease in the present value of a defined benefit obligation resulting from benefits paid. [Refer: Defined benefit obligation, at present value]
en http://www.xbrl.org/2003/arcrole/concept-label Decrease through benefits paid, defined benefit obligation, at present value
en http://www.xbrl.org/2003/arcrole/concept-label Decrease through benefits paid, defined benefit obligation, at present value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
Calculation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: -1.0->  ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
Presentation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
Back>

Element ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The decrease in the fair value of defined benefit plan assets resulting from benefits paid. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Decrease through benefits paid, plan assets, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label Decrease through benefits paid, plan assets, at fair value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:Clause ii
ref:URI
Definition ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
Calculation ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: -1.0-> ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
Presentation ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
Back>

Element ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Decrease through benefits paid, reimbursement rights, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label Decrease through benefits paid, reimbursement rights, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label The decrease in the fair value of reimbursement rights resulting from benefits paid. [Refer: At fair value [member]; Reimbursement rights, at fair value]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:Clause ii
ref:URI
Definition ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
Calculation ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: -1.0-> ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
Presentation ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
Back>

Element ird_fs_pe:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The decrease in goodwill through the disposal of previously acquired businesses. [Refer: Goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Decrease through disposal of previously acquired businesses, goodwill
en http://www.xbrl.org/2003/arcrole/concept-label Decrease through disposal of previously acquired businesses, goodwill
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.26
ref:Subparagraph c
ref:URI
Calculation ird_fs_pe:ChangesInGoodwill ->Weight: -1.0-> ird_fs_pe:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill
Presentation ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill
Back>

Element ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.
en http://www.xbrl.org/2003/arcrole/concept-label Decrease through other distributions to owners, equity
en http://www.xbrl.org/2003/arcrole/concept-label Decrease through other distributions to owners, equity
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph c
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners
Calculation ird_fs_pe:ChangesInEquity ->Weight: -1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners
Presentation ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners
Back>

Element ird_fs_pe:DeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsForWhichNoDeferredTaxAssetIsRecognised
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph f
ref:URI
Presentation ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsForWhichNoDeferredTaxAssetIsRecognised
Back>

Element ird_fs_pe:DefaultFinancialStatementsDateMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the standard value for the 'Creation date' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Default financial statements date [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.12
ref:URI
Definition ird_fs_pe:CreationDateAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain->  ird_fs_pe:DefaultFinancialStatementsDateMember
ird_fs_pe:CreationDateAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default -> ird_fs_pe:DefaultFinancialStatementsDateMember
Presentation ird_fs_pe:CreationDateAxis -> ird_fs_pe:DefaultFinancialStatementsDateMember
ird_fs_pe:CreationDateAxis -> ird_fs_pe:DefaultFinancialStatementsDateMember
Back>

Element ird_fs_pe:DeferredIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of liability representing income that has been received but is not yet earned. [Refer: Revenue]
en http://www.xbrl.org/2003/arcrole/concept-label Deferred income
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:TradeAndOtherPayables ->Weight: 1.0-> ird_fs_pe:DeferredIncome
Presentation ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:DeferredIncome
Back>

Element ird_fs_pe:DeferredIncomeClassifiedAsCurrent
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of deferred income classified as current. [Refer: Deferred income]
en http://www.xbrl.org/2003/arcrole/concept-label Deferred income classified as current
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs_pe:DeferredIncomeClassifiedAsCurrent
Presentation ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:DeferredIncomeClassifiedAsCurrent
Back>

Element ird_fs_pe:DeferredIncomeClassifiedAsNoncurrent
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of deferred income classified as non-current. [Refer: Deferred income]
en http://www.xbrl.org/2003/arcrole/concept-label Deferred income classified as non-current
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:NoncurrentPayables ->Weight: 1.0-> ird_fs_pe:DeferredIncomeClassifiedAsNoncurrent
Presentation ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:DeferredIncomeClassifiedAsNoncurrent
Back>

Element ird_fs_pe:DeferredTaxAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Deferred tax assets
en http://www.xbrl.org/2003/arcrole/concept-label Deferred tax assets
en http://www.xbrl.org/2003/arcrole/concept-label The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph e
ref:Clause i
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph o
ref:URI
Definition ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DeferredTaxAssets
Calculation ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:DeferredTaxAssets
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:DeferredTaxAssets
ird_fs_pe:DeferredTaxLiabilityAsset ->Weight: -1.0-> ird_fs_pe:DeferredTaxAssets
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:DeferredTaxAssets
ird_fs_pe:AssetsAbstract -> ird_fs_pe:DeferredTaxAssets
ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ->  ird_fs_pe:DeferredTaxAssets
Back>

Element ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Deferred tax assets and liabilities [abstract]
References  
Definition ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract
ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DeferredTaxAssets
ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DeferredTaxLiabilities
ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DeferredTaxLiabilityAsset
Presentation ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems -> ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract
ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract -> ird_fs_pe:DeferredTaxAssets
ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract -> ird_fs_pe:DeferredTaxLiabilities
ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ->  ird_fs_pe:DeferredTaxLiabilityAsset
Back>

Element ird_fs_pe:DeferredTaxAssetsNotOffsetAgainstDeferredTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of deferred tax assets that have not been offset against deferred tax liabilities because the undue cost or effort exemption is used.
en http://www.xbrl.org/2003/arcrole/concept-label Deferred tax assets not offset against deferred tax liabilities because undue cost or effort exemption is used
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.41
ref:URI
Presentation ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DeferredTaxAssetsNotOffsetAgainstDeferredTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed
Back>

Element ird_fs_pe:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of deferred tax expense (income) arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets]
en http://www.xbrl.org/2003/arcrole/concept-label Deferred tax expense (income) arising from write-down or reversal of write-down of deferred tax asset
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.39
ref:Subparagraph g
ref:URI
Calculation ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
Presentation ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
Back>

Element ird_fs_pe:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Deferred tax expense (income) relating to origination and reversal of temporary differences
en http://www.xbrl.org/2003/arcrole/concept-label The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.39
ref:Subparagraph c
ref:URI
Calculation ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
Presentation ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
Back>

Element ird_fs_pe:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Deferred tax expense (income) relating to tax rate changes or imposition of new taxes
en http://www.xbrl.org/2003/arcrole/concept-label The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.39
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
Presentation ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
Back>

Element ird_fs_pe:DeferredTaxLiabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Deferred tax liabilities
en http://www.xbrl.org/2003/arcrole/concept-label The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph e
ref:Clause i
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph o
ref:URI
Definition ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DeferredTaxLiabilities
Calculation ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:DeferredTaxLiabilities
ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:DeferredTaxLiabilities
ird_fs_pe:DeferredTaxLiabilityAsset ->Weight: 1.0-> ird_fs_pe:DeferredTaxLiabilities
Presentation ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:DeferredTaxLiabilities
ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:DeferredTaxLiabilities
ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ->  ird_fs_pe:DeferredTaxLiabilities
Back>

Element ird_fs_pe:DeferredTaxLiabilitiesNotOffsetAgainstDeferredTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of deferred tax liabilities that have not been offset against deferred tax assets because the undue cost or effort exemption is used.
en http://www.xbrl.org/2003/arcrole/concept-label Deferred tax liabilities not offset against deferred tax assets because undue cost or effort exemption is used
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.41
ref:URI
Presentation ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DeferredTaxLiabilitiesNotOffsetAgainstDeferredTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed
Back>

Element ird_fs_pe:DeferredTaxLiabilityAsset
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Deferred tax liability (asset)
en http://www.xbrl.org/2003/arcrole/concept-label Net deferred tax liability (asset)
en http://www.xbrl.org/2003/arcrole/concept-label The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph e
ref:Clause i
ref:URI
Definition ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DeferredTaxLiabilityAsset
Calculation ird_fs_pe:DeferredTaxLiabilityAsset ->Weight: -1.0-> ird_fs_pe:DeferredTaxAssets
ird_fs_pe:DeferredTaxLiabilityAsset ->Weight: 1.0-> ird_fs_pe:DeferredTaxLiabilities
Presentation ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract -> ird_fs_pe:DeferredTaxLiabilityAsset
Back>

Element ird_fs_pe:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of deferred tax relating to particular items that are charged or credited directly to equity.
en http://www.xbrl.org/2003/arcrole/concept-label Deferred tax relating to items credited (charged) directly to equity
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity ->Weight: 1.0->  ird_fs_pe:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
Presentation ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract -> ird_fs_pe:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
Back>

Element ird_fs_pe:DefinedBenefitObligationAtPresentValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Defined benefit obligation, at present value
en http://www.xbrl.org/2003/arcrole/concept-label Defined benefit obligation, at present value at beginning of period
en http://www.xbrl.org/2003/arcrole/concept-label Defined benefit obligation, at present value at end of period
en http://www.xbrl.org/2003/arcrole/concept-label The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DefinedBenefitObligationAtPresentValue
Presentation ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract -> ird_fs_pe:DefinedBenefitObligationAtPresentValue
ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract -> ird_fs_pe:DefinedBenefitObligationAtPresentValue
Back>

Element ird_fs_pe:DefinedBenefitPlansAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Defined benefit plans [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:URI
Definition ird_fs_pe:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:DefinedBenefitPlansMember
ird_fs_pe:DisclosureOfDefinedBenefitPlansTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:DefinedBenefitPlansAxis
ird_fs_pe:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:DefinedBenefitPlansMember
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansTable -> ird_fs_pe:DefinedBenefitPlansAxis
ird_fs_pe:DefinedBenefitPlansAxis -> ird_fs_pe:DefinedBenefitPlansMember
ird_fs_pe:DefinedBenefitPlansAxis ->  ird_fs_pe:DefinedBenefitPlansMember
Back>

Element ird_fs_pe:DefinedBenefitPlansMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions or to make direct benefit payments to employees if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined benefit plans' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Defined benefit plans [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:URI
Definition ird_fs_pe:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:DefinedBenefitPlansMember
ird_fs_pe:DefinedBenefitPlansAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:DefinedBenefitPlansMember
ird_fs_pe:DefinedBenefitPlansMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:MultiemployerDefinedBenefitPlansMember
Presentation ird_fs_pe:DefinedBenefitPlansAxis -> ird_fs_pe:DefinedBenefitPlansMember
ird_fs_pe:DefinedBenefitPlansMember -> ird_fs_pe:MultiemployerDefinedBenefitPlansMember
ird_fs_pe:DefinedBenefitPlansAxis ->  ird_fs_pe:DefinedBenefitPlansMember
Back>

Element ird_fs_pe:DepreciationAndAmortisationExpense
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation and amortisation expense
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation and amortisation expense
en http://www.xbrl.org/2003/arcrole/concept-label The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:DepreciationAndAmortisationExpense
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:DepreciationAndAmortisationExpense
Back>

Element ird_fs_pe:DepreciationMethodBiologicalAssetsAtCost
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation method, biological assets, at cost
en http://www.xbrl.org/2003/arcrole/concept-label The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets, at cost less accumulated depreciation and impairment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.10
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory -> ird_fs_pe:DepreciationMethodBiologicalAssetsAtCost
Back>

Element ird_fs_pe:DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The depreciation method used for investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation method, investment property at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:DepreciationMethodPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation method, property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DepreciationMethodPropertyPlantAndEquipment
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:DepreciationMethodPropertyPlantAndEquipment
Back>

Element ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of depreciation of investment property at cost less accumulated depreciation and impairment. [Refer: Depreciation and amortisation expense; Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation, investment property at cost less accumulated depreciation and impairment
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation, investment property at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause vii
ref:URI
Definition ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0 ->  ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:DepreciationPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation, property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label Depreciation, property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause vii
ref:URI
Definition ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DepreciationPropertyPlantAndEquipment
Calculation ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs_pe:DepreciationPropertyPlantAndEquipment
Presentation ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:DepreciationPropertyPlantAndEquipment
Back>

Element ird_fs_pe:DescriptionOfAccountingPolicyForInvestmentInAssociates
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the entity's accounting policy for investments in associates. [Refer: Investments in associates]
en http://www.xbrl.org/2003/arcrole/concept-label Description of accounting policy for investment in associates [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 14.12
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.5
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:DescriptionOfAccountingPolicyForInvestmentInAssociates
Back>

Element ird_fs_pe:DescriptionOfAccountingPolicyForInvestmentsInJointVentures
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the entity's accounting policy for investments in joint ventures. [Refer: Investments in joint ventures]
en http://www.xbrl.org/2003/arcrole/concept-label Description of accounting policy for investments in joint ventures [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 15.19
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.5
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:DescriptionOfAccountingPolicyForInvestmentsInJointVentures
Back>

Element ird_fs_pe:DescriptionOfAccountingPolicyForMeasuringInventories
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of accounting policy for measuring inventories [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 13.22
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.5
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:DescriptionOfAccountingPolicyForMeasuringInventories
Back>

Element ird_fs_pe:DescriptionOfAccountingPolicyForDefinedBenefitPlans
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the entity's accounting policy for recognising actuarial gains and losses on defined benefit plans. [Refer: Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of accounting policy for recognising actuarial gains and losses [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.5
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfAccountingPolicyForDefinedBenefitPlans
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfAccountingPolicyForDefinedBenefitPlans
Back>

Element ird_fs_pe:DescriptionOfAccountingPolicyForRecognitionOfRevenue
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of accounting policy for recognition of revenue [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The description of the entity's accounting policy for recognising revenue, including the methods to determine the stage of completion of the transactions involving the rendering of services. [Refer: Revenue]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.30
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.5
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfRevenueExplanatory -> ird_fs_pe:DescriptionOfAccountingPolicyForRecognitionOfRevenue
Back>

Element ird_fs_pe:DescriptionOfAcquiree
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of acquiree
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfAcquiree
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:DescriptionOfAcquiree
Back>

Element ird_fs_pe:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLease
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of acquisition of assets by assuming directly related liabilities or means of finance lease
en http://www.xbrl.org/2003/arcrole/concept-label The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a finance lease.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.19
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLease
Back>

Element ird_fs_pe:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of acquisition of entity by means of equity issue
en http://www.xbrl.org/2003/arcrole/concept-label The description of the non-cash acquisition of an entity by means of an equity issue.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.19
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue
Back>

Element ird_fs_pe:DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of adjustments made to measure a defined benefit obligation if the date of the most recent comprehensive actuarial valuation was not as of the reporting date.
en http://www.xbrl.org/2003/arcrole/concept-label Description of adjustments made to measure defined benefit obligation
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph d
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation
Back>

Element ird_fs_pe:DescriptionOfAssetsOrGroupOfAssetsAndLiabilitiesIfEntityHasBindingSaleAgreement
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of assets or of the group of assets and liabilities for which the entity has a binding sale agreement.
en http://www.xbrl.org/2003/arcrole/concept-label Description of assets or group of assets and liabilities if entity has binding sale agreement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.14
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory -> ird_fs_pe:DescriptionOfAssetsOrGroupOfAssetsAndLiabilitiesIfEntityHasBindingSaleAgreement
Back>

Element ird_fs_pe:MethodsAndAssumptionsToDetermineFairValueOfFinancialAssetsAndFinancialLiabilities
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the basis and, when a valuation technique is used, the assumptions applied when determining the fair values of classes of financial assets or financial liabilities.
en http://www.xbrl.org/2003/arcrole/concept-label Description of basis and assumptions to determine fair value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.43
ref:URI
Presentation ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:MethodsAndAssumptionsToDetermineFairValueOfFinancialAssetsAndFinancialLiabilities
Back>

Element ird_fs_pe:BasisForDeterminingWhichEntitiesAreIncludedInCombinedFinancialStatements
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the basis for determining which entities are included in combined financial statements. [Refer: Combined [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of basis for determining which entities are included in combined financial statements
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.30
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:BasisForDeterminingWhichEntitiesAreIncludedInCombinedFinancialStatements
Back>

Element ird_fs_pe:DescriptionOfBasisForPreparingAndPresentingInformationNotRequiredByHKFRSForPrivateEntities
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the basis for preparing and presenting information not required by HKFRS for Private Entities.
en http://www.xbrl.org/2003/arcrole/concept-label Description of basis for preparing and presenting information not required by HKFRS for Private Entities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.25
ref:URI
Presentation ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory -> ird_fs_pe:DescriptionOfBasisForPreparingAndPresentingInformationNotRequiredByHKFRSForPrivateEntities
Back>

Element ird_fs_pe:BasisOfPreparationOfCombinedFinancialStatements
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the basis of preparation of combined financial statements. [Refer: Combined [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of basis of preparation of combined financial statements
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.30
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:BasisOfPreparationOfCombinedFinancialStatements
Back>

Element ird_fs_pe:DescriptionOfBiologicalAssets
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of biological assets
en http://www.xbrl.org/2003/arcrole/concept-label The description of biological assets. [Refer: Biological assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.10
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.7
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory -> ird_fs_pe:DescriptionOfBiologicalAssets
Back>

Element ird_fs_pe:DescriptionOfComponentsOfCostOfBusinessCombination
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the components of the cost of a business combination. [Refer: Cost of business combination]
en http://www.xbrl.org/2003/arcrole/concept-label Description of components of cost of business combination
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:Subparagraph d
ref:URI
Definition ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfComponentsOfCostOfBusinessCombination
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:DescriptionOfComponentsOfCostOfBusinessCombination
Back>

Element ird_fs_pe:DescriptionOfConversionOfDebtToEquity
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of conversion of debt to equity
en http://www.xbrl.org/2003/arcrole/concept-label The description of the non-cash conversion of debt to equity.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.19
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:DescriptionOfConversionOfDebtToEquity
Back>

Element ird_fs_pe:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of details of breaches of terms or defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.
en http://www.xbrl.org/2003/arcrole/concept-label Description of details of breaches of terms or defaults during period of principal, interest, sinking fund, or redemption terms of loans payable
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.47
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable
Back>

Element ird_fs_pe:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Description of existence of restrictions on title, property, plant and equipment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.32
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment
Back>

Element ird_fs_pe:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]
en http://www.xbrl.org/2003/arcrole/concept-label Description of expected timing of outflows, other provisions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
Presentation ird_fs_pe:DisclosureOfOtherProvisionsLineItems -> ird_fs_pe:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
Back>

Element ird_fs_pe:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph f
ref:URI
Presentation ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits
Back>

Element ird_fs_pe:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of extent to which fair value of investment property is based on valuation by independent valuer
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 16.10
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer
Back>

Element ird_fs_pe:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of fact that amount of change in accounting estimate is impracticable [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.18
ref:URI
Definition ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
Presentation ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems -> ird_fs_pe:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
Back>

Element ird_fs_pe:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of fact that amounts presented in financial statements are not entirely comparable
en http://www.xbrl.org/2003/arcrole/concept-label The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.10
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable
Back>

Element ird_fs_pe:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the fact that a multi-employer or state plan is a defined benefit plan that is treated as a defined contribution plan because sufficient information is not available to use defined benefit accounting. [Refer: Multi-employer defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of fact that multi-employer or state plan is defined benefit plan
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.40
ref:URI
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansExplanatory -> ird_fs_pe:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan
Back>

Element ird_fs_pe:DescriptionOfFactorsThatMakeUpGoodwillRecognised
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, or intangible assets or other items that do not qualify for separate recognition. [Refer: Goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Description of factors that make up goodwill recognised
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:Subparagraph g
ref:URI
Definition ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfFactorsThatMakeUpGoodwillRecognised
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:DescriptionOfFactorsThatMakeUpGoodwillRecognised
Back>

Element ird_fs_pe:DescriptionOfFactsAndCircumstancesOfSaleOrPlan
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of facts and circumstances of the sale or plan for assets or group of assets and liabilities for which the entity has a binding sale agreement.
en http://www.xbrl.org/2003/arcrole/concept-label Description of facts and circumstances of sale or plan
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.14
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory -> ird_fs_pe:DescriptionOfFactsAndCircumstancesOfSaleOrPlan
Back>

Element ird_fs_pe:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of financial instruments designated as hedging instruments
en http://www.xbrl.org/2003/arcrole/concept-label The description of financial instruments designated as hedging instruments. A hedging instrument is a financial instrument that meets all of the following terms and conditions: (a) it is an interest rate swap, a foreign currency swap, a foreign currency forward exchange contract or a commodity forward exchange contract that is expected to be highly effective in offsetting a risk identified in paragraph 12.17 that is designated as the hedged risk; (b) it involves a party external to the reporting entity (ie external to the group, segment or individual entity being reported on); (c) its notional amount is equal to the designated amount of the principal or notional amount of the hedged item; (d) it has a specified maturity date not later than (i) the maturity of the financial instrument being hedged, (ii) the expected settlement of the commodity purchase or sale commitment, or (iii) the occurrence of the highly probable forecast foreign currency or commodity transaction being hedged; (e) it has no prepayment, early termination or extension features.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.27
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
Presentation ird_fs_pe:DisclosureOfHedgeAccountingLineItems -> ird_fs_pe:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
Back>

Element ird_fs_pe:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.
en http://www.xbrl.org/2003/arcrole/concept-label Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.29
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur
Back>

Element ird_fs_pe:DescriptionOfFunctionalCurrency
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of functional currency
en http://www.xbrl.org/2003/arcrole/concept-label The description of the currency of the primary economic environment in which the entity operates.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 30.26
ref:URI
Presentation ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:DescriptionOfFunctionalCurrency
Back>

Element ird_fs_pe:DescriptionOfFundingOfObligationsOfOtherLongtermBenefitsAtReportingDate
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the funding of obligations for other long-term employee benefits. [Refer: Other long-term employee benefits]
en http://www.xbrl.org/2003/arcrole/concept-label Description of funding of obligations of other long-term employee benefits
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.42
ref:URI
Definition ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfFundingOfObligationsOfOtherLongtermBenefitsAtReportingDate
Presentation ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems -> ird_fs_pe:DescriptionOfFundingOfObligationsOfOtherLongtermBenefitsAtReportingDate
Back>

Element ird_fs_pe:DescriptionOfFundingOfObligationsOfTerminationBenefits
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the funding of obligations for termination benefits. [Refer: Termination benefits [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of funding of obligations of termination benefits
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.43
ref:URI
Definition ird_fs_pe:DisclosureOfTerminationBenefitsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfFundingOfObligationsOfTerminationBenefits
Presentation ird_fs_pe:DisclosureOfTerminationBenefitsLineItems -> ird_fs_pe:DescriptionOfFundingOfObligationsOfTerminationBenefits
Back>

Element ird_fs_pe:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the identity of financial statements to which separate financial statements relate.
en http://www.xbrl.org/2003/arcrole/concept-label Description of identification of financial statements to which separate financial statements relate
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.27
ref:URI
Presentation ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate
Back>

Element ird_fs_pe:IdentityOfPriceIndex
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of identity of price index
en http://www.xbrl.org/2003/arcrole/concept-label The description of the identity of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 31.15
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs_pe:IdentityOfPriceIndex
Back>

Element ird_fs_pe:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of intangible assets that are material to the entity's financial statements. [Refer: Intangible assets other than goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Description of intangible assets material to entity
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.28
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems -> ird_fs_pe:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
Back>

Element ird_fs_pe:InventoryCostFormulas
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of inventory cost formulas
en http://www.xbrl.org/2003/arcrole/concept-label The description of the cost formulas used to measure inventory. [Refer: Inventories]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 13.22
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:InventoryCostFormulas
Back>

Element ird_fs_pe:DescriptionOfLiabilityMeasurementForCashsettledSharebasedPaymentArrangements
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of how the liability was measured for cash-settled share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of liability measurement for cash-settled share-based payment arrangements
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.20
ref:URI
Presentation ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:DescriptionOfLiabilityMeasurementForCashsettledSharebasedPaymentArrangements
Back>

Element ird_fs_pe:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the line item in the statement of comprehensive income in which a gain in a business combination where the acquirer's interest in the net fair value of the identifiable assets, liabilities and provisions for contingent liabilities exceeds the cost of the business combination is recognised. [Refer: Gain recognised in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination]
en http://www.xbrl.org/2003/arcrole/concept-label Description of line item in statement of comprehensive income in which gain in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination is recognised
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:Subparagraph f
ref:URI
Definition ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
Back>

Element ird_fs_pe:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included
en http://www.xbrl.org/2003/arcrole/concept-label The description of the line item(s) of the statement of comprehensive income in which amortisation of intangible assets is included. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph d
ref:URI
Definition ird_fs_pe:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsLineItems -> ird_fs_pe:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill
Back>

Element ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
en http://www.xbrl.org/2003/arcrole/concept-label Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 27.32
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
Presentation ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
Back>

Element ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
en http://www.xbrl.org/2003/arcrole/concept-label Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 27.32
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
Presentation ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
Back>

Element ird_fs_pe:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of maximum term of options granted for share-based payment arrangement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
Presentation ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs_pe:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
Back>

Element ird_fs_pe:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of method of settlement for share-based payment arrangement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
Presentation ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs_pe:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
Back>

Element ird_fs_pe:MethodsAndAssumptionsAppliedInDeterminingFairValueOfBiologicalAssets
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the methods and significant assumptions applied when determining the fair value of a group of agricultural produce at the point of harvest and a group of biological assets. [Refer: Biological assets]
en http://www.xbrl.org/2003/arcrole/concept-label Description of methods and assumptions applied in determining fair value of agricultural produce at point of harvest and biological assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.7
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory -> ird_fs_pe:MethodsAndAssumptionsAppliedInDeterminingFairValueOfBiologicalAssets
Back>

Element ird_fs_pe:DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairValueOfInvestmentProperty
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of methods and significant assumptions applied when determining the fair value of investment property. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of methods and significant assumptions applied in determining fair value of investment property
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 16.10
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairValueOfInvestmentProperty
Back>

Element ird_fs_pe:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of subsidiaries to transfer funds to the entity in the form of cash dividends or to repay loans.
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature and extent of significant restrictions on transfer of funds to entity
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.23
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
Back>

Element ird_fs_pe:DescriptionOfNatureAndPurposeOfReservesWithinEquity
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature and purpose of reserves within equity
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature and purpose of reserves within equity. [Refer: Other reserves]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfReservesWithinEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfNatureAndPurposeOfReservesWithinEquity
Presentation ird_fs_pe:DisclosureOfReservesWithinEquityLineItems -> ird_fs_pe:DescriptionOfNatureAndPurposeOfReservesWithinEquity
Back>

Element ird_fs_pe:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of accounting errors in prior periods [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of accounting errors in prior periods.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.23
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate
Back>

Element ird_fs_pe:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of assets with significant risk of material adjustments within next financial year
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.7
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Presentation ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs_pe:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Back>

Element ird_fs_pe:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of changes in accounting estimates.
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of change in accounting estimate [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.18
ref:URI
Definition ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
Presentation ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems -> ird_fs_pe:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
Back>

Element ird_fs_pe:DescriptionOfNatureOfContingentAssets
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of contingent assets
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity's control.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.16
ref:URI
Presentation ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:DescriptionOfNatureOfContingentAssets
Back>

Element ird_fs_pe:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of entity's operations and principal activities
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of the entity's operations and principal activities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.24
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
Back>

Element ird_fs_pe:DescriptionOfNatureOfFinancialStatements
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of financial statements
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.23
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.23
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.27
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.30
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfNatureOfFinancialStatements
ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfNatureOfFinancialStatements
Back>

Element ird_fs_pe:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of government grants recognised in the financial statements. [Refer: Government grants]
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of government grants recognised in financial statements
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 24.6
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements
Back>

Element ird_fs_pe:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of liabilities with significant risk of material adjustments within next financial year
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.7
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Presentation ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs_pe:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Back>

Element ird_fs_pe:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of non-adjusting event after reporting period
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.10
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
Presentation ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems -> ird_fs_pe:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
Back>

Element ird_fs_pe:DescriptionOfNatureOfObligationContingentLiabilities
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of obligation, contingent liabilities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.15
ref:URI
Definition ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfNatureOfObligationContingentLiabilities
Presentation ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems -> ird_fs_pe:DescriptionOfNatureOfObligationContingentLiabilities
Back>

Element ird_fs_pe:DescriptionOfNatureOfObligationOtherProvisions
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of the obligation for other provisions. [Refer: Other provisions]
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of obligation, other provisions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DescriptionOfNatureOfObligationOtherProvisions
Presentation ird_fs_pe:DisclosureOfOtherProvisionsLineItems -> ird_fs_pe:DescriptionOfNatureOfObligationOtherProvisions
Back>

Element ird_fs_pe:DescriptionOfNatureOfObligationTerminationBenefitsContingentLiability
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of obligation, termination benefits contingent liability
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of the obligation for a contingent liability related to termination benefits. [Refer: Contingent liabilities [member]; Termination benefits [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.44
ref:URI
Presentation ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory -> ird_fs_pe:DescriptionOfNatureOfObligationTerminationBenefitsContingentLiability
Back>

Element ird_fs_pe:DescriptionOfNatureOfOtherLongtermBenefits
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of other long-term employee benefits. [Refer: Other long-term employee benefits]
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of other long-term employee benefits
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.42
ref:URI
Definition ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfNatureOfOtherLongtermBenefits
Presentation ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems -> ird_fs_pe:DescriptionOfNatureOfOtherLongtermBenefits
Back>

Element ird_fs_pe:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of potential income tax consequences that would result from payment of dividend
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity's shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph g
ref:URI
Presentation ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory
Back>

Element ird_fs_pe:DescriptionOfNatureOfReclassificationOrChangesInPresentation
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of reclassifications or changes in presentation
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of reclassifications or changes in presentation.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.12
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfNatureOfReclassificationOrChangesInPresentation
Presentation ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems -> ird_fs_pe:DescriptionOfNatureOfReclassificationOrChangesInPresentation
Back>

Element ird_fs_pe:DescriptionOfNatureOfRelatedPartyRelationship
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of the related party relationships. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of related party relationship
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.9
ref:URI
Definition ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfNatureOfRelatedPartyRelationship
Presentation ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:DescriptionOfNatureOfRelatedPartyRelationship
Back>

Element ird_fs_pe:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of the risks and rewards of ownership of transferred financial assets that are not derecognised in their entirety to which the entity is exposed. [Refer: Financial assets, class [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of risks and rewards of ownership to which entity is exposed
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.45
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed
Presentation ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs_pe:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed
Back>

Element ird_fs_pe:DescriptionOfNatureOfRisksBeingHedged
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of risks being hedged
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of risks being hedged.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.27
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:DisclosureOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DescriptionOfNatureOfRisksBeingHedged
Presentation ird_fs_pe:DisclosureOfHedgeAccountingLineItems -> ird_fs_pe:DescriptionOfNatureOfRisksBeingHedged
Back>

Element ird_fs_pe:DescriptionOfNatureOfTerminationBenefits
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of termination benefits. [Refer: Termination benefits [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of termination benefits
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.43
ref:URI
Definition ird_fs_pe:DisclosureOfTerminationBenefitsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfNatureOfTerminationBenefits
Presentation ird_fs_pe:DisclosureOfTerminationBenefitsLineItems -> ird_fs_pe:DescriptionOfNatureOfTerminationBenefits
Back>

Element ird_fs_pe:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets, class [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of nature of transferred financial assets that are not derecognised in their entirety
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.45
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition
Presentation ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs_pe:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition
Back>

Element ird_fs_pe:DescriptionOfOmissionOfDisclosuresRequiredByHKFRSForPrivateEntities
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the omission of disclosures required by HKFRS for Private Entities.
en http://www.xbrl.org/2003/arcrole/concept-label Description of omission of disclosures required by HKFRS for Private Entities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.11
ref:URI
Presentation ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:DescriptionOfOmissionOfDisclosuresRequiredByHKFRSForPrivateEntities
Back>

Element ird_fs_pe:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of other accounting policies relevant to understanding of financial statements [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.5
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory -> ird_fs_pe:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements
Back>

Element ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of percentage or amount which each major category contributes to fair value of total plan assets [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The description of the percentage or amount that each major category of defined benefit plan assets constitutes of the fair value of the total plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph h
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PropertyAmountContributedToFairValueOfPlanAssets
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:OtherAssetsAmountContributedToFairValueOfPlanAssets
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PropertyPercentageContributedToFairValueOfPlanAssets
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:OtherAssetsPercentageContributedToFairValueOfPlanAssets
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:PropertyAmountContributedToFairValueOfPlanAssets
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:OtherAssetsAmountContributedToFairValueOfPlanAssets
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:DebtInstrumentsPercentageContributedToFairValueOfPlanAssets
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:PropertyPercentageContributedToFairValueOfPlanAssets
ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:OtherAssetsPercentageContributedToFairValueOfPlanAssets
Back>

Element ird_fs_pe:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of periods when cash flows affect profit or loss
en http://www.xbrl.org/2003/arcrole/concept-label The description of periods when cash flows are expected to affect profit or loss for cash flow hedges.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.29
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss
Back>

Element ird_fs_pe:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of periods when cash flows expected to occur
en http://www.xbrl.org/2003/arcrole/concept-label The description of periods when cash flows are expected to occur for cash flow hedges.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.29
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur
Back>

Element ird_fs_pe:DescriptionOfPresentationCurrency
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of presentation currency
en http://www.xbrl.org/2003/arcrole/concept-label The description of the currency in which the financial statements are presented.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.23
ref:Subparagraph d
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 30.26
ref:URI
Presentation ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfPresentationCurrency
ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:DescriptionOfPresentationCurrency
Back>

Element ird_fs_pe:DescriptionOfReasonForChangeInFunctionalCurrency
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of reason for change in functional currency
en http://www.xbrl.org/2003/arcrole/concept-label The description of the reason for a change in the entity's functional currency. The functional currency is the currency of the primary economic environment in which the entity operates.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 30.27
ref:URI
Presentation ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:DescriptionOfReasonForChangeInFunctionalCurrency
Back>

Element ird_fs_pe:DescriptionOfReasonForReclassificationOrChangesInPresentation
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of reason for reclassifications or changes in presentation
en http://www.xbrl.org/2003/arcrole/concept-label The description of the reason for the reclassifications or changes in presentation.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.12
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfReasonForReclassificationOrChangesInPresentation
Presentation ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems -> ird_fs_pe:DescriptionOfReasonForReclassificationOrChangesInPresentation
Back>

Element ird_fs_pe:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of reason for using longer or shorter reporting period
en http://www.xbrl.org/2003/arcrole/concept-label The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.10
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.10
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod
Back>

Element ird_fs_pe:DescriptionOfReasonWhyEntityIsResumingApplicationOfHKFRSForPrivateEntities
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the reason why an entity that has applied HKFRS for Private Entities in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with HKFRS for Private Entities, is resuming application of HKFRS for Private Entities.
en http://www.xbrl.org/2003/arcrole/concept-label Description of reason why entity is resuming application of HKFRS for Private Entities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.12A
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:DescriptionOfReasonWhyEntityIsResumingApplicationOfHKFRSForPrivateEntities
Back>

Element ird_fs_pe:DescriptionOfReasonWhyEntityStoppedApplyingHKFRSForPrivateEntities
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the reason why an entity that has applied HKFRS for Private Entities in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with HKFRS for Private Entities, stopped applying HKFRS for Private Entities.
en http://www.xbrl.org/2003/arcrole/concept-label Description of reason why entity stopped applying HKFRS for Private Entities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.12A
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:DescriptionOfReasonWhyEntityStoppedApplyingHKFRSForPrivateEntities
Back>

Element ird_fs_pe:DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of reason why presentation currency is different from functional currency
en http://www.xbrl.org/2003/arcrole/concept-label The description of the reason why the currency in which the financial statements are presented is different from the currency of the primary economic environment in which the entity operates.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 30.26
ref:URI
Presentation ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency
Back>

Element ird_fs_pe:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of reason why reclassification of comparative amounts is impracticable
en http://www.xbrl.org/2003/arcrole/concept-label The description of the reason why the reclassification of comparative amounts is impracticable.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.13
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable
Back>

Element ird_fs_pe:DescriptionOfReasonsWhyApplyingRequirementToOffsetCurrentOrDeferredTaxAssetsAndLiabilitiesWouldInvolveUndueCostOrEffort
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the reasons why applying the requirement to offset current or deferred tax assets and liabilities would involve undue cost or effort.
en http://www.xbrl.org/2003/arcrole/concept-label Description of reasons why applying requirement to offset current or deferred tax assets and liabilities would involve undue cost or effort
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.41
ref:URI
Presentation ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DescriptionOfReasonsWhyApplyingRequirementToOffsetCurrentOrDeferredTaxAssetsAndLiabilitiesWouldInvolveUndueCostOrEffort
Back>

Element ird_fs_pe:DescriptionOfReasonsWhyEstimatingFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the reasons why estimating the financial effect of contingent assets would involve undue cost or effort.
en http://www.xbrl.org/2003/arcrole/concept-label Description of reasons why estimating financial effect of contingent assets would involve undue cost or effort
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.16
ref:URI
Presentation ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:DescriptionOfReasonsWhyEstimatingFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort
Back>

Element ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfAssociatesWouldInvolveUndueCostOrEffort
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the reasons why fair value measurement of associates would involve undue cost or effort. [Refer: Investments in associates]
en http://www.xbrl.org/2003/arcrole/concept-label Description of reasons why fair value measurement of associates would involve undue cost or effort
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 14.15
ref:URI
Presentation ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfAssociatesWouldInvolveUndueCostOrEffort
Back>

Element ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldInvolveUndueCostOrEffort
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the reasons why fair value measurement of investment property would involve undue cost or effort. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of reasons why fair value measurement of investment property would involve undue cost or effort
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.32
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldInvolveUndueCostOrEffort
Back>

Element ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfJointlyControlledEntitiesWouldInvolveUndueCostOrEffort
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the reasons why fair value measurement of jointly controlled entities would involve undue cost or effort.
en http://www.xbrl.org/2003/arcrole/concept-label Description of reasons why fair value measurement of jointly controlled entities would involve undue cost or effort
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 15.21
ref:URI
Presentation ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfJointlyControlledEntitiesWouldInvolveUndueCostOrEffort
Back>

Element ird_fs_pe:DescriptionOfReasonsWhyReliableFairValueMeasurementOfAssetsOtherThanCashToBeDistributedToOwnersWouldInvolveUndueCostOrEffort
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the reasons why a reliable fair value measurement of assets other than cash to be distributed to owners would involve undue cost or effort.
en http://www.xbrl.org/2003/arcrole/concept-label Description of reasons why reliable fair value measurement of assets other than cash to be distributed to owners would involve undue cost or effort
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 22.20
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DescriptionOfReasonsWhyReliableFairValueMeasurementOfAssetsOtherThanCashToBeDistributedToOwnersWouldInvolveUndueCostOrEffort
Back>

Element ird_fs_pe:DescriptionOfReasonsWhyReliableFairValueMeasurementOfFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossWouldInvolveUndueCostOrEffort
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the reasons why a reliable fair value measurement of financial instruments that would otherwise be measured at fair value through profit or loss would involve undue cost or effort.
en http://www.xbrl.org/2003/arcrole/concept-label Description of reasons why reliable fair value measurement of financial instruments that would otherwise be measured at fair value through profit or loss would involve undue cost or effort
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.44
ref:URI
Presentation ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DescriptionOfReasonsWhyReliableFairValueMeasurementOfFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossWouldInvolveUndueCostOrEffort
Back>

Element ird_fs_pe:DescriptionOfReasonsWhyUsingProjectedUnitCreditMethodToMeasureObligationAndCostUnderDefinedBenefitPlansWouldInvolveUndueCostOrEffort
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the reasons why using the projected unit credit method to measure the obligation and cost under defined benefit plans would involve undue cost or effort.
en http://www.xbrl.org/2003/arcrole/concept-label Description of reasons why using projected unit credit method to measure obligation and cost under defined benefit plans would involve undue cost or effort
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfReasonsWhyUsingProjectedUnitCreditMethodToMeasureObligationAndCostUnderDefinedBenefitPlansWouldInvolveUndueCostOrEffort
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfReasonsWhyUsingProjectedUnitCreditMethodToMeasureObligationAndCostUnderDefinedBenefitPlansWouldInvolveUndueCostOrEffort
Back>

Element ird_fs_pe:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property, plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.33
ref:Subparagraph e
ref:URI
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment
Back>

Element ird_fs_pe:DescriptionOfOtherEquityInterest
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Share capital [member]; Other equity interest]
en http://www.xbrl.org/2003/arcrole/concept-label Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.13
ref:URI
Presentation ird_fs_pe:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs_pe:DescriptionOfOtherEquityInterest
Back>

Element ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of share-based payment arrangement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement
ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
Presentation ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems -> ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement
ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs_pe:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs_pe:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs_pe:DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
Back>

Element ird_fs_pe:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights.
en http://www.xbrl.org/2003/arcrole/concept-label Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.23
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower
Back>

Element ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLease
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The general description of the lessee's significant leasing arrangements for finance leases including, for example, information about contingent rent, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements.
en http://www.xbrl.org/2003/arcrole/concept-label Description of significant leasing arrangements by lessee classified as finance lease
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory -> ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLease
Back>

Element ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLease
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The general description of the lessee's significant leasing arrangements for operating leases including, for example, information about contingent rent, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements.
en http://www.xbrl.org/2003/arcrole/concept-label Description of significant leasing arrangements by lessee classified as operating lease
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.16
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory -> ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLease
Back>

Element ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLease
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The general description of the lessor's significant leasing arrangements for finance leases including, for example, information about contingent rent, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements.
en http://www.xbrl.org/2003/arcrole/concept-label Description of significant leasing arrangements by lessor classified as finance lease
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.23
ref:Subparagraph f
ref:URI
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory -> ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLease
Back>

Element ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLease
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The general description of the lessor's significant leasing arrangements for operating leases including, for example, information about contingent rent, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements.
en http://www.xbrl.org/2003/arcrole/concept-label Description of significant leasing arrangements by lessor classified as operating lease
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.30
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory -> ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLease
Back>

Element ird_fs_pe:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.46
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
Back>

Element ird_fs_pe:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of terms of shares reserved for issue under options and contracts for the sale of shares.
en http://www.xbrl.org/2003/arcrole/concept-label Description of terms of shares reserved for issue under options and contracts for sale of shares
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph a
ref:Clause vii
ref:URI
Definition ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Presentation ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Back>

Element ird_fs_pe:DescriptionOfTransactionsWithRelatedParty
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of transactions with related party
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.9
ref:URI
Definition ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfTransactionsWithRelatedParty
Presentation ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:DescriptionOfTransactionsWithRelatedParty
Back>

Element ird_fs_pe:DescriptionOfTypeOfHedge
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of type of hedge
en http://www.xbrl.org/2003/arcrole/concept-label The description of the type of a hedge used by the entity.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.27
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DescriptionOfTypeOfHedge
Presentation ird_fs_pe:DisclosureOfHedgeAccountingLineItems -> ird_fs_pe:DescriptionOfTypeOfHedge
Back>

Element ird_fs_pe:DescriptionOfTypeOfPlan
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Description of type of plan
en http://www.xbrl.org/2003/arcrole/concept-label The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfTypeOfPlan
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfTypeOfPlan
Back>

Element ird_fs_pe:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Description of vesting requirements for share-based payment arrangement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
Presentation ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement -> ird_fs_pe:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
Back>

Element ird_fs_pe:DescriptionOfWhetherEntityHasAppliedSection35OrSection10WhenApplyingHKFRSForPrivateEntities
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of whether the entity has applied section 35 or section 10 when applying HKFRS for Private Entities.
en http://www.xbrl.org/2003/arcrole/concept-label Description of whether entity has applied section 35 or section 10 when applying HKFRS for Private Entities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.12A
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:DescriptionOfWhetherEntityHasAppliedSection35OrSection10WhenApplyingHKFRSForPrivateEntities
Back>

Element ird_fs_pe:DestructionOfMajorProductionPlantMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for destruction of a major production plant.
en http://www.xbrl.org/2003/arcrole/concept-label Destruction of major production plant [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.11
ref:Subparagraph d
ref:URI
Definition ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DestructionOfMajorProductionPlantMember
Presentation ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:DestructionOfMajorProductionPlantMember
Back>

Element ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
References  
Definition ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all -> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems
Presentation ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory -> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract -> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract -> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems
Back>

Element ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of assets and liabilities with significant risk of material adjustment [line items]
References  
Definition ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Presentation ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract -> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs_pe:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs_pe:DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs_pe:AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs_pe:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Back>

Element ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of assets and liabilities with significant risk of material adjustment [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.7
ref:URI
Definition ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all -> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:AssetsAndLiabilitiesAxis
Presentation ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract -> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable -> ird_fs_pe:AssetsAndLiabilitiesAxis
Back>

Element ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of assets and liabilities with significant risk of material adjustment [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.7
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory
ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory -> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract
Back>

Element ird_fs_pe:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for a binding sale agreement for a major disposal of assets, or a group of assets and liabilities.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of binding sale agreement for major disposal of assets or group of assets and liabilities [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.14
ref:URI
Presentation ird_fs_pe:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory -> ird_fs_pe:DescriptionOfAssetsOrGroupOfAssetsAndLiabilitiesIfEntityHasBindingSaleAgreement
ird_fs_pe:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory -> ird_fs_pe:DescriptionOfFactsAndCircumstancesOfSaleOrPlan
ird_fs_pe:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory -> ird_fs_pe:AssetsForWhichEntityHasBindingSaleAgreement
ird_fs_pe:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory -> ird_fs_pe:LiabilitiesForWhichEntityHasBindingSaleAgreement
Back>

Element ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of biological assets [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for biological assets.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 34
ref:Subsection Agriculture
ref:URI
Presentation ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory -> ird_fs_pe:DescriptionOfBiologicalAssets
ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory -> ird_fs_pe:MethodsAndAssumptionsAppliedInDeterminingFairValueOfBiologicalAssets
ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory -> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory -> ird_fs_pe:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost
ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory -> ird_fs_pe:DepreciationMethodBiologicalAssetsAtCost
ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory ->  ird_fs_pe:UsefulLivesOrDepreciationRatesBiologicalAssetsAtCost
Back>

Element ird_fs_pe:DisclosureOfBusinessCombinationsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of business combinations [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for business combinations.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 19
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsExplanatory -> ird_fs_pe:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
ird_fs_pe:DisclosureOfBusinessCombinationsExplanatory -> ird_fs_pe:UsefulLivesGoodwill
ird_fs_pe:DisclosureOfBusinessCombinationsExplanatory -> ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract
Back>

Element ird_fs_pe:DisclosureOfCashFlowStatementExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of cash flow statement [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for a statement of cash flows.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.1
ref:URI
Presentation ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents
ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLease
ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue
ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:DescriptionOfConversionOfDebtToEquity
ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract
ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup
ird_fs_pe:DisclosureOfCashFlowStatementExplanatory ->  ird_fs_pe:CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup
ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:IncomeTaxesPaidRefundAbstract
Back>

Element ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of changes in accounting estimates [abstract]
References  
Definition ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems
Presentation ird_fs_pe:DisclosureOfChangesInAccountingEstimatesExplanatory -> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract -> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract -> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems
Back>

Element ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of changes in accounting estimates [line items]
References  
Definition ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseInAccountingEstimate
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
Presentation ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract -> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems -> ird_fs_pe:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems -> ird_fs_pe:IncreaseDecreaseInAccountingEstimate
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems -> ird_fs_pe:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
Back>

Element ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to the changes in accounting estimates.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of changes in accounting estimates [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.18
ref:URI
Definition ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:AccountingEstimatesAxis
Presentation ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract -> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesTable -> ird_fs_pe:AccountingEstimatesAxis
Back>

Element ird_fs_pe:DisclosureOfChangesInAccountingEstimatesExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of changes in accounting estimates.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of changes in accounting estimates [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.18
ref:URI
Presentation ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesExplanatory
ird_fs_pe:DisclosureOfChangesInAccountingEstimatesExplanatory -> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesAbstract
Back>

Element ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of changes in accounting policies, accounting estimates and errors [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for changes in accounting policies, accounting estimates and errors.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 10
ref:Subsection Scope of this section
ref:URI
Presentation ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:DescriptionOfInitialApplicationOfStandardsOrInterpretations
ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:DescriptionOfVoluntaryChangeInAccountingPolicy
ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy
ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:DisclosureOfChangesInAccountingEstimatesExplanatory
ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate
ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors
Back>

Element ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of classes of share capital [abstract]
References  
Definition ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfClassesOfShareCapitalTable
ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems
Presentation ird_fs_pe:DisclosureOfClassesOfShareCapitalExplanatory -> ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract
ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract -> ird_fs_pe:DisclosureOfClassesOfShareCapitalTable
ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract -> ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems
Back>

Element ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of classes of share capital [line items]
References  
Definition ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:NumberOfSharesAuthorised
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:NumberOfSharesIssuedAndFullyPaid
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:NumberOfSharesIssuedButNotFullyPaid
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ParValuePerShare
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ExplanationOfFactThatSharesHaveNoParValue
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Presentation ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract -> ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:NumberOfSharesAuthorised
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->  ird_fs_pe:NumberOfSharesIssuedAndFullyPaid
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->  ird_fs_pe:NumberOfSharesIssuedButNotFullyPaid
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->  ird_fs_pe:ParValuePerShare
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:ExplanationOfFactThatSharesHaveNoParValue
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->  ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->  ird_fs_pe:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->  ird_fs_pe:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->  ird_fs_pe:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->  ird_fs_pe:DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Back>

Element ird_fs_pe:DisclosureOfClassesOfShareCapitalTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to classes of share capital.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of classes of share capital [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfClassesOfShareCapitalTable
ird_fs_pe:DisclosureOfClassesOfShareCapitalTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:ClassesOfShareCapitalAxis
Presentation ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract -> ird_fs_pe:DisclosureOfClassesOfShareCapitalTable
ird_fs_pe:DisclosureOfClassesOfShareCapitalTable -> ird_fs_pe:ClassesOfShareCapitalAxis
Back>

Element ird_fs_pe:DisclosureOfClassesOfShareCapitalExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of classes of share capital [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of classes of share capital. [Refer: Share capital [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs_pe:DisclosureOfClassesOfShareCapitalExplanatory
ird_fs_pe:DisclosureOfClassesOfShareCapitalExplanatory -> ird_fs_pe:DisclosureOfClassesOfShareCapitalAbstract
Back>

Element ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of comparative information prepared under previous GAAP [abstract]
References  
Definition ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
Presentation ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
Back>

Element ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of comparative information prepared under previous GAAP [line items]
References  
Definition ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:Equity
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ProfitLoss
Presentation ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems -> ird_fs_pe:Equity
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems -> ird_fs_pe:ProfitLoss
Back>

Element ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to comparative information prepared under previous GAAP.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of comparative information prepared under previous GAAP [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.13
ref:URI
Definition ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
Presentation ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable -> ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
Back>

Element ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of comparative information prepared under previous GAAP [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure, in the entity's first financial statements that conform to HKFRS for Private Entities, of comparative information prepared under previous GAAP.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.13
ref:URI
Presentation ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract
Back>

Element ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for consolidated, separate and combined financial statements.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of consolidated, separate and combined financial statements [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 9
ref:Subsection Separate financial statements
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 9
ref:Subsection Combined financial statements
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 9
ref:Subsection Disclosures in consolidated financial statements
ref:URI
Presentation ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower
ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary
ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfNatureOfFinancialStatements
ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:InvestmentsInSubsidiariesNotConsolidatedAtReportingDate
ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:ExplanationOfReasonsWhyCombinedFinancialStatementsArePrepared
ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:BasisForDeterminingWhichEntitiesAreIncludedInCombinedFinancialStatements
ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:BasisOfPreparationOfCombinedFinancialStatements
ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:MethodUsedToAccountForInvestmentsInSubsidiaries
ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:MethodUsedToAccountForInvestmentsInJointlyControlledEntities
ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:MethodUsedToAccountForInvestmentsInAssociates
ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate
Back>

Element ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of contingent liabilities [abstract]
References  
Definition ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfContingentLiabilitiesTable
ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems
Presentation ird_fs_pe:DisclosureOfContingentLiabilitiesExplanatory -> ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract
ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract -> ird_fs_pe:DisclosureOfContingentLiabilitiesTable
ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract -> ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems
Back>

Element ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of contingent liabilities [line items]
References  
Definition ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems
ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfNatureOfObligationContingentLiabilities
ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExplanationOfFinancialEffectOfContingentLiabilities
ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:EstimatedFinancialEffectOfContingentLiabilities
ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ExplanationOfPossibilityOfReimbursementContingentLiabilities
ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
Presentation ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract -> ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems
ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems -> ird_fs_pe:DescriptionOfNatureOfObligationContingentLiabilities
ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->  ird_fs_pe:ExplanationOfFinancialEffectOfContingentLiabilities
ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->  ird_fs_pe:EstimatedFinancialEffectOfContingentLiabilities
ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->  ird_fs_pe:ExplanationOfPossibilityOfReimbursementContingentLiabilities
ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->  ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
Back>

Element ird_fs_pe:DisclosureOfContingentLiabilitiesTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to contingent liabilities.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of contingent liabilities [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.15
ref:URI
Definition ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfContingentLiabilitiesTable
ird_fs_pe:DisclosureOfContingentLiabilitiesTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:ClassesOfContingentLiabilitiesAxis
Presentation ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract -> ird_fs_pe:DisclosureOfContingentLiabilitiesTable
ird_fs_pe:DisclosureOfContingentLiabilitiesTable -> ird_fs_pe:ClassesOfContingentLiabilitiesAxis
Back>

Element ird_fs_pe:DisclosureOfContingentLiabilitiesExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of contingent liabilities [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.15
ref:URI
Presentation ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:DisclosureOfContingentLiabilitiesExplanatory
ird_fs_pe:DisclosureOfContingentLiabilitiesExplanatory -> ird_fs_pe:DisclosureOfContingentLiabilitiesAbstract
Back>

Element ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of defined benefit plans [abstract]
References  
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfDefinedBenefitPlansTable
ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansExplanatory -> ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract
ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract -> ird_fs_pe:DisclosureOfDefinedBenefitPlansTable
ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract ->  ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems
Back>

Element ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of defined benefit plans [line items]
References  
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfTypeOfPlan
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfAccountingPolicyForDefinedBenefitPlans
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfReasonsWhyUsingProjectedUnitCreditMethodToMeasureObligationAndCostUnderDefinedBenefitPlansWouldInvolveUndueCostOrEffort
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DateOfMostRecentComprehensiveActuarialValuation2013
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:CostRelatingToDefinedBenefitPlans
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ActuarialAssumptionOfDiscountRates
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ActuarialAssumptionOfMedicalCostTrendRates
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:OtherMaterialActuarialAssumptions
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract -> ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfTypeOfPlan
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->  ird_fs_pe:DescriptionOfAccountingPolicyForDefinedBenefitPlans
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->  ird_fs_pe:ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->  ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->  ird_fs_pe:ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->  ird_fs_pe:DescriptionOfReasonsWhyUsingProjectedUnitCreditMethodToMeasureObligationAndCostUnderDefinedBenefitPlansWouldInvolveUndueCostOrEffort
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DateOfMostRecentComprehensiveActuarialValuation2013
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:CostRelatingToDefinedBenefitPlans
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAsAsset
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ActuarialAssumptionOfDiscountRates
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ActuarialAssumptionOfMedicalCostTrendRates
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:OtherMaterialActuarialAssumptions
Back>

Element ird_fs_pe:DisclosureOfDefinedBenefitPlansTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to defined benefit plans.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of defined benefit plans [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfDefinedBenefitPlansTable
ird_fs_pe:DisclosureOfDefinedBenefitPlansTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:DefinedBenefitPlansAxis
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract -> ird_fs_pe:DisclosureOfDefinedBenefitPlansTable
ird_fs_pe:DisclosureOfDefinedBenefitPlansTable -> ird_fs_pe:DefinedBenefitPlansAxis
Back>

Element ird_fs_pe:DisclosureOfDefinedBenefitPlansExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of defined benefit plans [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:URI
Presentation ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory -> ird_fs_pe:DisclosureOfDefinedBenefitPlansExplanatory
ird_fs_pe:DisclosureOfDefinedBenefitPlansExplanatory -> ird_fs_pe:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan
ird_fs_pe:DisclosureOfDefinedBenefitPlansExplanatory ->  ird_fs_pe:DisclosureOfDefinedBenefitPlansAbstract
Back>

Element ird_fs_pe:DisclosureOfBusinessCombinationsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of detailed information about business combination [abstract]
References  
Definition ird_fs_pe:DisclosureOfBusinessCombinationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfBusinessCombinationsTable
ird_fs_pe:DisclosureOfBusinessCombinationsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfBusinessCombinationsLineItems
Presentation ird_fs_pe:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory -> ird_fs_pe:DisclosureOfBusinessCombinationsAbstract
ird_fs_pe:DisclosureOfBusinessCombinationsAbstract -> ird_fs_pe:DisclosureOfBusinessCombinationsTable
ird_fs_pe:DisclosureOfBusinessCombinationsAbstract -> ird_fs_pe:DisclosureOfBusinessCombinationsLineItems
Back>

Element ird_fs_pe:DisclosureOfBusinessCombinationsLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of detailed information about business combination [line items]
References  
Definition ird_fs_pe:DisclosureOfBusinessCombinationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DisclosureOfBusinessCombinationsLineItems
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:NameOfAcquiree
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfAcquiree
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DateOfAcquisition2013
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:PercentageOfVotingEquityInterestsAcquired
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:CostOfBusinessCombination
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfComponentsOfCostOfBusinessCombination
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:GainRecognisedInBargainPurchaseTransaction
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfFactorsThatMakeUpGoodwillRecognised
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsAbstract -> ird_fs_pe:DisclosureOfBusinessCombinationsLineItems
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:NameOfAcquiree
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->  ird_fs_pe:DescriptionOfAcquiree
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->  ird_fs_pe:DateOfAcquisition2013
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->  ird_fs_pe:PercentageOfVotingEquityInterestsAcquired
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:CostOfBusinessCombination
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:DescriptionOfComponentsOfCostOfBusinessCombination
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->  ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:GainRecognisedInBargainPurchaseTransaction
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->  ird_fs_pe:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:DescriptionOfFactorsThatMakeUpGoodwillRecognised
Back>

Element ird_fs_pe:DisclosureOfBusinessCombinationsTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to details of business combinations.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of detailed information about business combination [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:URI
Definition ird_fs_pe:DisclosureOfBusinessCombinationsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfBusinessCombinationsTable
ird_fs_pe:DisclosureOfBusinessCombinationsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:BusinessCombinationsAxis
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsAbstract -> ird_fs_pe:DisclosureOfBusinessCombinationsTable
ird_fs_pe:DisclosureOfBusinessCombinationsTable -> ird_fs_pe:BusinessCombinationsAxis
Back>

Element ird_fs_pe:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of detailed information about business combinations. [Refer: Business combinations [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of detailed information about business combinations [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:URI
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsExplanatory -> ird_fs_pe:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
ird_fs_pe:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory -> ird_fs_pe:DisclosureOfBusinessCombinationsAbstract
Back>

Element ird_fs_pe:DisclosureOfHedgeAccountingAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of detailed information about hedges [abstract]
References  
Definition ird_fs_pe:DisclosureOfHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfHedgeAccountingTable
ird_fs_pe:DisclosureOfHedgeAccountingAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfHedgeAccountingLineItems
Presentation ird_fs_pe:DisclosureOfDetailedInformationAboutHedgesExplanatory -> ird_fs_pe:DisclosureOfHedgeAccountingAbstract
ird_fs_pe:DisclosureOfHedgeAccountingAbstract -> ird_fs_pe:DisclosureOfHedgeAccountingTable
ird_fs_pe:DisclosureOfHedgeAccountingAbstract -> ird_fs_pe:DisclosureOfHedgeAccountingLineItems
Back>

Element ird_fs_pe:DisclosureOfHedgeAccountingLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of detailed information about hedges [line items]
References  
Definition ird_fs_pe:DisclosureOfHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DisclosureOfHedgeAccountingLineItems
ird_fs_pe:DisclosureOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfTypeOfHedge
ird_fs_pe:DisclosureOfHedgeAccountingLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
ird_fs_pe:DisclosureOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
ird_fs_pe:DisclosureOfHedgeAccountingLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureOfRisksBeingHedged
Presentation ird_fs_pe:DisclosureOfHedgeAccountingAbstract -> ird_fs_pe:DisclosureOfHedgeAccountingLineItems
ird_fs_pe:DisclosureOfHedgeAccountingLineItems -> ird_fs_pe:DescriptionOfTypeOfHedge
ird_fs_pe:DisclosureOfHedgeAccountingLineItems ->  ird_fs_pe:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
ird_fs_pe:DisclosureOfHedgeAccountingLineItems ->  ird_fs_pe:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
ird_fs_pe:DisclosureOfHedgeAccountingLineItems ->  ird_fs_pe:DescriptionOfNatureOfRisksBeingHedged
Back>

Element ird_fs_pe:DisclosureOfHedgeAccountingTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to details of hedges.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of detailed information about hedges [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.27
ref:URI
Definition ird_fs_pe:DisclosureOfHedgeAccountingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfHedgeAccountingTable
ird_fs_pe:DisclosureOfHedgeAccountingTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:TypesOfRisksAxis
Presentation ird_fs_pe:DisclosureOfHedgeAccountingAbstract -> ird_fs_pe:DisclosureOfHedgeAccountingTable
ird_fs_pe:DisclosureOfHedgeAccountingTable -> ird_fs_pe:TypesOfRisksAxis
Back>

Element ird_fs_pe:DisclosureOfDetailedInformationAboutHedgesExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of detailed information about hedges.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of detailed information about hedges [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.27
ref:URI
Presentation ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:DisclosureOfDetailedInformationAboutHedgesExplanatory
ird_fs_pe:DisclosureOfDetailedInformationAboutHedgesExplanatory -> ird_fs_pe:DisclosureOfHedgeAccountingAbstract
Back>

Element ird_fs_pe:DisclosureOfIntangibleAssetsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of detailed information about intangible assets [abstract]
References  
Definition ird_fs_pe:DisclosureOfIntangibleAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfIntangibleAssetsTable
ird_fs_pe:DisclosureOfIntangibleAssetsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfIntangibleAssetsLineItems
Presentation ird_fs_pe:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory -> ird_fs_pe:DisclosureOfIntangibleAssetsAbstract
ird_fs_pe:DisclosureOfIntangibleAssetsAbstract -> ird_fs_pe:DisclosureOfIntangibleAssetsTable
ird_fs_pe:DisclosureOfIntangibleAssetsAbstract -> ird_fs_pe:DisclosureOfIntangibleAssetsLineItems
Back>

Element ird_fs_pe:DisclosureOfIntangibleAssetsLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of detailed information about intangible assets [line items]
References  
Definition ird_fs_pe:DisclosureOfIntangibleAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DisclosureOfIntangibleAssetsLineItems
ird_fs_pe:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill
ird_fs_pe:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AmortisationMethodIntangibleAssetsOtherThanGoodwill
ird_fs_pe:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill
ird_fs_pe:DisclosureOfIntangibleAssetsLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsAbstract -> ird_fs_pe:DisclosureOfIntangibleAssetsLineItems
ird_fs_pe:DisclosureOfIntangibleAssetsLineItems -> ird_fs_pe:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill
ird_fs_pe:DisclosureOfIntangibleAssetsLineItems -> ird_fs_pe:AmortisationMethodIntangibleAssetsOtherThanGoodwill
ird_fs_pe:DisclosureOfIntangibleAssetsLineItems ->  ird_fs_pe:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill
ird_fs_pe:DisclosureOfIntangibleAssetsLineItems ->  ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract
Back>

Element ird_fs_pe:DisclosureOfIntangibleAssetsTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to details of intangible assets.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of detailed information about intangible assets [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:URI
Definition ird_fs_pe:DisclosureOfIntangibleAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfIntangibleAssetsTable
ird_fs_pe:DisclosureOfIntangibleAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
ird_fs_pe:DisclosureOfIntangibleAssetsTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsAbstract -> ird_fs_pe:DisclosureOfIntangibleAssetsTable
ird_fs_pe:DisclosureOfIntangibleAssetsTable -> ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
ird_fs_pe:DisclosureOfIntangibleAssetsTable ->  ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Back>

Element ird_fs_pe:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of detailed information about intangible assets [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:URI
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
ird_fs_pe:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory -> ird_fs_pe:DisclosureOfIntangibleAssetsAbstract
Back>

Element ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of detailed information about property, plant and equipment [abstract]
References  
Definition ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems
Presentation ird_fs_pe:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract -> ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract -> ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems
Back>

Element ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of detailed information about property, plant and equipment [line items]
References  
Definition ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MeasurementBasesPropertyPlantAndEquipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DepreciationMethodPropertyPlantAndEquipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:EffectiveDateOfRevaluationPropertyPlantAndEquipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PropertyPlantAndEquipmentRevaluedAssetsAtCost
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract -> ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:MeasurementBasesPropertyPlantAndEquipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:DepreciationMethodPropertyPlantAndEquipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->  ird_fs_pe:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->  ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->  ird_fs_pe:EffectiveDateOfRevaluationPropertyPlantAndEquipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->  ird_fs_pe:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:PropertyPlantAndEquipmentRevaluedAssetsAtCost
Back>

Element ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to details of property, plant and equipment.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of detailed information about property, plant and equipment [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:URI
Definition ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract -> ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable -> ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentTable -> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Back>

Element ird_fs_pe:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of detailed information about property, plant and equipment [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:URI
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
ird_fs_pe:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentAbstract
Back>

Element ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of effect of changes in foreign exchange rates [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for the effect of changes in foreign exchange rates.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 30
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:DescriptionOfFunctionalCurrency
ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:DescriptionOfPresentationCurrency
ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency
ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:DescriptionOfReasonForChangeInFunctionalCurrency
ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation
Back>

Element ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for employee benefits.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of employee benefits [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 28
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory -> ird_fs_pe:DisclosureOfDefinedBenefitPlansExplanatory
ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory -> ird_fs_pe:DisclosureOfOtherLongtermBenefitsExplanatory
ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory ->  ird_fs_pe:DisclosureOfTerminationBenefitsExplanatory
ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory ->  ird_fs_pe:DescriptionOfNatureOfObligationTerminationBenefitsContingentLiability
Back>

Element ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of events after reporting period [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for events after the reporting period.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 32
ref:Subsection Disclosure
ref:URI
Presentation ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs_pe:ExplanationOfBodyOfAuthorisation
ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs_pe:DateOfAuthorisationForIssueOfFinancialStatements2013
ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory ->  ird_fs_pe:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue
ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory ->  ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
Back>

Element ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of finance lease and operating lease by lessee [abstract]
References  
Definition ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems
Back>

Element ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of finance lease and operating lease by lessee [line items]
References  
Definition ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MinimumFinanceLeasePaymentsPayable
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems -> ird_fs_pe:MinimumFinanceLeasePaymentsPayable
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems -> ird_fs_pe:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease
Back>

Element ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to finance leases and operating leases by the lessee.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of finance lease and operating lease by lessee [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.16
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:MaturityAxis
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable -> ird_fs_pe:MaturityAxis
Back>

Element ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of finance lease and operating lease by lessee [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of finance leases and operating leases by the lessee.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 20
ref:Subsection Financial statements of lessees—finance leases
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 20
ref:Subsection Financial statements of lessees—operating leases
ref:URI
Presentation ird_fs_pe:DisclosureOfLeasesExplanatory -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory -> ird_fs_pe:LeaseAndSubleasePaymentsRecognisedAsExpense
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory -> ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLease
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory -> ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLease
Back>

Element ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of finance lease and operating lease by lessor [abstract]
References  
Definition ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems
Back>

Element ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of finance lease and operating lease by lessor [line items]
References  
Definition ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:GrossInvestmentInFinanceLease
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:UnearnedFinanceIncomeOnFinanceLease
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:MinimumFinanceLeasePaymentsReceivableAtPresentValue
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems -> ird_fs_pe:GrossInvestmentInFinanceLease
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems -> ird_fs_pe:UnearnedFinanceIncomeOnFinanceLease
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems -> ird_fs_pe:MinimumFinanceLeasePaymentsReceivableAtPresentValue
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems -> ird_fs_pe:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease
Back>

Element ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to finance leases and operating leases by the lessor.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of finance lease and operating lease by lessor [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.23
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.30
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:MaturityAxis
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable -> ird_fs_pe:MaturityAxis
Back>

Element ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of finance lease and operating lease by lessor [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of finance leases and operating leases by the lessor.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 20
ref:Subsection Financial statements of lessors—operating leases
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 20
ref:Subsection Financial statements of lessors—finance leases
ref:URI
Presentation ird_fs_pe:DisclosureOfLeasesExplanatory -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory -> ird_fs_pe:ContingentRentsRecognisedAsIncomeAbstract
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory -> ird_fs_pe:ExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessor
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory -> ird_fs_pe:AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory -> ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLease
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory -> ird_fs_pe:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLease
Back>

Element ird_fs_pe:DisclosureOfFinancialAssetsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of financial assets [abstract]
References  
Definition ird_fs_pe:DisclosureOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfFinancialAssetsTable
ird_fs_pe:DisclosureOfFinancialAssetsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfFinancialAssetsLineItems
Presentation ird_fs_pe:DisclosureOfFinancialAssetsExplanatory -> ird_fs_pe:DisclosureOfFinancialAssetsAbstract
ird_fs_pe:DisclosureOfFinancialAssetsAbstract -> ird_fs_pe:DisclosureOfFinancialAssetsTable
ird_fs_pe:DisclosureOfFinancialAssetsAbstract ->  ird_fs_pe:DisclosureOfFinancialAssetsLineItems
Back>

Element ird_fs_pe:DisclosureOfFinancialAssetsLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of financial assets [line items]
References  
Definition ird_fs_pe:DisclosureOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DisclosureOfFinancialAssetsLineItems
ird_fs_pe:DisclosureOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ImpairmentLossOnFinancialAssets
Presentation ird_fs_pe:DisclosureOfFinancialAssetsAbstract -> ird_fs_pe:DisclosureOfFinancialAssetsLineItems
ird_fs_pe:DisclosureOfFinancialAssetsLineItems -> ird_fs_pe:ImpairmentLossOnFinancialAssets
Back>

Element ird_fs_pe:DisclosureOfFinancialAssetsTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to financial assets.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of financial assets [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.48
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:DisclosureOfFinancialAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfFinancialAssetsTable
ird_fs_pe:DisclosureOfFinancialAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:ClassesOfFinancialAssetsAxis
Presentation ird_fs_pe:DisclosureOfFinancialAssetsAbstract -> ird_fs_pe:DisclosureOfFinancialAssetsTable
ird_fs_pe:DisclosureOfFinancialAssetsTable -> ird_fs_pe:ClassesOfFinancialAssetsAxis
Back>

Element ird_fs_pe:DisclosureOfFinancialAssetsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of financial assets. [Refer: Financial assets, class [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of financial assets [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.48
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DisclosureOfFinancialAssetsExplanatory
ird_fs_pe:DisclosureOfFinancialAssetsExplanatory -> ird_fs_pe:DisclosureOfFinancialAssetsAbstract
Back>

Element ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for financial instruments.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of financial instruments [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 11
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract
ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:MethodsAndAssumptionsToDetermineFairValueOfFinancialAssetsAndFinancialLiabilities
ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:StatementThatReliableMeasureOfFairValueForFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:FinancialAssetsWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:FinancialLiabilitiesWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DescriptionOfReasonsWhyReliableFairValueMeasurementOfFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossWouldInvolveUndueCostOrEffort
ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory
ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable
ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:LoansPayableInDefault
ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements
ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract
ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory ->  ird_fs_pe:DisclosureOfFinancialAssetsExplanatory
ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory ->  ird_fs_pe:DisclosureOfHedgeAccountingExplanatory
Back>

Element ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for the entity's first-time adoption of HKFRS for Private Entities.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of first-time adoption [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 35
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAtDateOfTransitionToHKFRSForPrivateEntities
ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:DescriptionOfOmissionOfDisclosuresRequiredByHKFRSForPrivateEntities
ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAsResultOfApplyingAmendmentsToHKFRSForPrivateEntities
ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory
ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPosition
ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance
ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedCashFlows
ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:DescriptionOfReasonWhyEntityStoppedApplyingHKFRSForPrivateEntities
ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:DescriptionOfReasonWhyEntityIsResumingApplicationOfHKFRSForPrivateEntities
ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:DescriptionOfWhetherEntityHasAppliedSection35OrSection10WhenApplyingHKFRSForPrivateEntities
ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented
Back>

Element ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of general information about financial statements [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for general information about financial statements.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 3
ref:Subsection Identification of the financial statements
ref:URI
Presentation ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:NameOfReportingEntityOrOtherMeansOfIdentification
ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod
ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfNatureOfFinancialStatements
ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:DateOfEndOfReportingPeriod2013
ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:PeriodCoveredByFinancialStatements
ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:DescriptionOfPresentationCurrency
ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:LevelOfRoundingUsedInFinancialStatements
Back>

Element ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of government grants [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for government grants.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 24
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements
ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:GovernmentGrants
ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:RevenueFromGovernmentGrants
ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory ->  ird_fs_pe:IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity
ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory ->  ird_fs_pe:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance
Back>

Element ird_fs_pe:DisclosureOfHedgeAccountingExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of hedge accounting [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of hedge accounting.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.26
ref:URI
Presentation ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DisclosureOfHedgeAccountingExplanatory
ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:DisclosureOfDetailedInformationAboutHedgesExplanatory
ird_fs_pe:DisclosureOfHedgeAccountingExplanatory ->  ird_fs_pe:GainsLossesOnHedgingInstrument
ird_fs_pe:DisclosureOfHedgeAccountingExplanatory ->  ird_fs_pe:GainsLossesOnHedgedItemAttributableToHedgedRisk
ird_fs_pe:DisclosureOfHedgeAccountingExplanatory ->  ird_fs_pe:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur
ird_fs_pe:DisclosureOfHedgeAccountingExplanatory ->  ird_fs_pe:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss
ird_fs_pe:DisclosureOfHedgeAccountingExplanatory ->  ird_fs_pe:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur
ird_fs_pe:DisclosureOfHedgeAccountingExplanatory ->  ird_fs_pe:GainsLossesOnCashFlowHedgesNetOfTax
ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:GainsLossesOnCashFlowHedgesBeforeTax
ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
ird_fs_pe:DisclosureOfHedgeAccountingExplanatory ->  ird_fs_pe:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax
ird_fs_pe:DisclosureOfHedgeAccountingExplanatory ->  ird_fs_pe:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
Back>

Element ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of hyperinflationary reporting [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for financial reporting in hyperinflationary economies.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 31
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs_pe:ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency
ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs_pe:IdentityOfPriceIndex
ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs_pe:LevelOfPriceIndex
ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory ->  ird_fs_pe:PriceIndexMovements
ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory ->  ird_fs_pe:GainsLossesOnNetMonetaryPosition
Back>

Element ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of impairment loss and reversal of impairment loss [abstract]
References  
Definition ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
Presentation ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
Back>

Element ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of impairment loss and reversal of impairment loss [line items]
References  
Definition ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLoss
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLoss
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
Presentation ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLoss
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLoss
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs_pe:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
Back>

Element ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to impairment loss and the reversal of impairment loss.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of impairment loss and reversal of impairment loss [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 27.32
ref:URI
Definition ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfAssetsAxis
Presentation ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable -> ird_fs_pe:ClassesOfAssetsAxis
Back>

Element ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of impairment loss and reversal of impairment loss [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 27.32
ref:URI
Presentation ird_fs_pe:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract
Back>

Element ird_fs_pe:DisclosureOfImpairmentOfAssetsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for the impairment of assets.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of impairment of assets [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 27
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfImpairmentOfAssetsExplanatory -> ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
Back>

Element ird_fs_pe:DisclosureOfIncomeTaxExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of income tax [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for income taxes.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.38
ref:URI
Presentation ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract
ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract
ird_fs_pe:DisclosureOfIncomeTaxExplanatory ->  ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract
ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate
ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod
ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsForWhichNoDeferredTaxAssetIsRecognised
ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits
ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory
ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:CurrentTaxAssetsNotOffsetAgainstCurrentTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed
ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:CurrentTaxLiabilitiesNotOffsetAgainstCurrentTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed
ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DeferredTaxAssetsNotOffsetAgainstDeferredTaxLiabilitiesBecauseUndueCostOrEffortExemptionIsUsed
ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DeferredTaxLiabilitiesNotOffsetAgainstDeferredTaxAssetsBecauseUndueCostOrEffortExemptionIsUsed
ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DescriptionOfReasonsWhyApplyingRequirementToOffsetCurrentOrDeferredTaxAssetsAndLiabilitiesWouldInvolveUndueCostOrEffort
Back>

Element ird_fs_pe:DescriptionOfInitialApplicationOfStandardsOrInterpretations
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of the initial application of an amendment to HKFRS for Private Entities. [Refer: HKFRS for Private Entities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of initial application of amendment to HKFRS for Private Entities [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.13
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:DescriptionOfInitialApplicationOfStandardsOrInterpretations
Back>

Element ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of intangible assets [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for intangible assets.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 18
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory
ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue
ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrant
ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:IntangibleAssetsWhoseTitleIsRestricted
ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:IntangibleAssetsPledgedAsSecurityForLiabilities
ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory ->  ird_fs_pe:ContractualCommitmentsForAcquisitionOfIntangibleAssets
ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory ->  ird_fs_pe:ResearchAndDevelopmentExpense
Back>

Element ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of intangible assets material to entity [abstract]
References  
Definition ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory -> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract -> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract -> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems
Back>

Element ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of intangible assets material to entity [line items]
References  
Definition ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IntangibleAssetsMaterialToEntity
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract -> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems -> ird_fs_pe:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems -> ird_fs_pe:IntangibleAssetsMaterialToEntity
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems -> ird_fs_pe:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity
Back>

Element ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to intangible assets that are material to the entity.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of intangible assets material to entity [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.28
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all ->  ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:IntangibleAssetsMaterialToEntityAxis
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract -> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable -> ird_fs_pe:IntangibleAssetsMaterialToEntityAxis
Back>

Element ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of intangible assets material to entity [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.28
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory -> ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityAbstract
Back>

Element ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of interests in joint ventures [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for interests in joint ventures.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 15
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:DescriptionOfAccountingPolicyForInvestmentsInJointVentures
ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:InvestmentsInJointVentures
ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished
ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:CommitmentsInRelationToJointVentures
ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory ->  ird_fs_pe:ShareOfProfitLossOfJointVentures
ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory ->  ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfJointVentures
ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory ->  ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForJointlyControlledEntities
ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory ->  ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfJointlyControlledEntitiesWouldInvolveUndueCostOrEffort
ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:InvestmentsInJointlyControlledEntitiesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied
Back>

Element ird_fs_pe:DisclosureOfInventoriesExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of inventories [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for inventories.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 13
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:DescriptionOfAccountingPolicyForMeasuringInventories
ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:InventoryCostFormulas
ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:InventoryWritedown2011
ird_fs_pe:DisclosureOfInventoriesExplanatory ->  ird_fs_pe:ReversalOfInventoryWritedown
ird_fs_pe:DisclosureOfInventoriesExplanatory ->  ird_fs_pe:CostOfInventoriesRecognisedAsExpenseDuringPeriod
ird_fs_pe:DisclosureOfInventoriesExplanatory ->  ird_fs_pe:InventoriesPledgedAsSecurityForLiabilities
Back>

Element ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of investment in associates [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for investments in associates.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 14
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:DescriptionOfAccountingPolicyForInvestmentInAssociates
ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:InvestmentsInAssociates
ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished
ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:DividendsAndOtherDistributionsRecognisedAsIncome
ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory ->  ird_fs_pe:ShareOfProfitLossOfAssociates
ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory ->  ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfAssociates
ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory ->  ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForAssociates
ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory ->  ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfAssociatesWouldInvolveUndueCostOrEffort
ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:InvestmentsInAssociatesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied
Back>

Element ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for investment property at fair value through profit or loss.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of investment property at fair value through profit or loss [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 16
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairValueOfInvestmentProperty
ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer
ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty
ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty
ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements
ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract
Back>

Element ird_fs_pe:DisclosureOfLeasesExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for leases.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of leases [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 20
ref:Subsection Scope of this section
ref:URI
Presentation ird_fs_pe:DisclosureOfLeasesExplanatory -> ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory
ird_fs_pe:DisclosureOfLeasesExplanatory -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory
ird_fs_pe:DisclosureOfLeasesExplanatory -> ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory
Back>

Element ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of non-adjusting events after reporting period [abstract]
References  
Definition ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
Presentation ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory -> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract -> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract -> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
Back>

Element ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of non-adjusting events after reporting period [line items]
References  
Definition ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
Presentation ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract -> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems -> ird_fs_pe:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems -> ird_fs_pe:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
Back>

Element ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to non-adjusting events after the reporting period.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of non-adjusting events after reporting period [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.10
ref:URI
Definition ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all -> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis
Presentation ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract -> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable -> ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis
Back>

Element ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of non-adjusting events after reporting period [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.10
ref:URI
Presentation ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory -> ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract
Back>

Element ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of notes and other explanatory information [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of notes and other explanatory information as part of a complete set of financial statements.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.17
ref:Subparagraph e
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:NameOfReportingEntityOrOtherMeansOfIdentification
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DomicileOfEntity
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:LegalFormOfEntity
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory ->  ird_fs_pe:CountryOfIncorporation
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory ->  ird_fs_pe:AddressOfRegisteredOfficeOfEntity
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory ->  ird_fs_pe:PrincipalPlaceOfBusiness
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory ->  ird_fs_pe:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory ->  ird_fs_pe:NameOfParentEntity
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory ->  ird_fs_pe:NameOfUltimateParentOfGroup
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory ->  ird_fs_pe:StatementOfHKFRSCompliance
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory ->  ird_fs_pe:ManagementConclusionOnFairPresentationAsConsequenceOfDeparture
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory ->  ird_fs_pe:ExplanationOfDepartureFromHKFRS
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory ->  ird_fs_pe:ExplanationOfNatureOfRequirementInHKFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationExplanatory
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:StatementThatFairValueOfAssetsOtherThanCashToBeDistributedToOwnersCannotBeMeasuredReliablyWithoutUndueCostOrEffort
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DescriptionOfReasonsWhyReliableFairValueMeasurementOfAssetsOtherThanCashToBeDistributedToOwnersWouldInvolveUndueCostOrEffort
Back>

Element ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of number and weighted average exercise prices of share options [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of the number and weighted average exercise prices of share options.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfOutstandingShareOptions
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfOutstandingShareOptions
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement
Back>

Element ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of other long-term employee benefits [abstract]
References  
Definition ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable
ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems
Presentation ird_fs_pe:DisclosureOfOtherLongtermBenefitsExplanatory -> ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract
ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract -> ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable
ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract -> ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems
Back>

Element ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of other long-term employee benefits [line items]
References  
Definition ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems
ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfNatureOfOtherLongtermBenefits
ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherLongtermBenefitObligation
ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfFundingOfObligationsOfOtherLongtermBenefitsAtReportingDate
Presentation ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract -> ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems
ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems -> ird_fs_pe:DescriptionOfNatureOfOtherLongtermBenefits
ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems ->  ird_fs_pe:OtherLongtermBenefitObligation
ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems ->  ird_fs_pe:DescriptionOfFundingOfObligationsOfOtherLongtermBenefitsAtReportingDate
Back>

Element ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to other long-term employee benefits.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of other long-term employee benefits [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.42
ref:URI
Definition ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable
ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis
Presentation ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract -> ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable
ird_fs_pe:DisclosureOfOtherLongtermBenefitsTable -> ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis
Back>

Element ird_fs_pe:DisclosureOfOtherLongtermBenefitsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of other long-term employee benefits. [Refer: Other long-term employee benefits]
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of other long-term employee benefits [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.42
ref:URI
Presentation ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory -> ird_fs_pe:DisclosureOfOtherLongtermBenefitsExplanatory
ird_fs_pe:DisclosureOfOtherLongtermBenefitsExplanatory -> ird_fs_pe:DisclosureOfOtherLongtermBenefitsAbstract
Back>

Element ird_fs_pe:DisclosureOfOtherProvisionsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of other provisions [abstract]
References  
Definition ird_fs_pe:DisclosureOfOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfOtherProvisionsTable
ird_fs_pe:DisclosureOfOtherProvisionsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfOtherProvisionsLineItems
Presentation ird_fs_pe:DisclosureOfOtherProvisionsExplanatory -> ird_fs_pe:DisclosureOfOtherProvisionsAbstract
ird_fs_pe:DisclosureOfOtherProvisionsAbstract -> ird_fs_pe:DisclosureOfOtherProvisionsTable
ird_fs_pe:DisclosureOfOtherProvisionsAbstract ->  ird_fs_pe:DisclosureOfOtherProvisionsLineItems
Back>

Element ird_fs_pe:DisclosureOfOtherProvisionsLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of other provisions [line items]
References  
Definition ird_fs_pe:DisclosureOfOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DisclosureOfOtherProvisionsLineItems
ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract
ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureOfObligationOtherProvisions
ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AssetRecognisedForExpectedReimbursementOtherProvisions
ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ExpectedReimbursementOtherProvisions
Presentation ird_fs_pe:DisclosureOfOtherProvisionsAbstract -> ird_fs_pe:DisclosureOfOtherProvisionsLineItems
ird_fs_pe:DisclosureOfOtherProvisionsLineItems -> ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract
ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->  ird_fs_pe:DescriptionOfNatureOfObligationOtherProvisions
ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->  ird_fs_pe:DescriptionOfExpectedTimingOfOutflowsOtherProvisions
ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->  ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->  ird_fs_pe:AssetRecognisedForExpectedReimbursementOtherProvisions
ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->  ird_fs_pe:ExpectedReimbursementOtherProvisions
Back>

Element ird_fs_pe:DisclosureOfOtherProvisionsTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to other provisions.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of other provisions [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:URI
Definition ird_fs_pe:DisclosureOfOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfOtherProvisionsTable
ird_fs_pe:DisclosureOfOtherProvisionsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:ClassesOfProvisionsAxis
Presentation ird_fs_pe:DisclosureOfOtherProvisionsAbstract -> ird_fs_pe:DisclosureOfOtherProvisionsTable
ird_fs_pe:DisclosureOfOtherProvisionsTable -> ird_fs_pe:ClassesOfProvisionsAxis
Back>

Element ird_fs_pe:DisclosureOfOtherProvisionsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of other provisions. [Refer: Other provisions]
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of other provisions [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:URI
Presentation ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:DisclosureOfOtherProvisionsExplanatory
ird_fs_pe:DisclosureOfOtherProvisionsExplanatory -> ird_fs_pe:DisclosureOfOtherProvisionsAbstract
Back>

Element ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of other provisions, contingent liabilities and contingent assets [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for other provisions, contingent liabilities and contingent assets.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 21
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:DisclosureOfOtherProvisionsExplanatory
ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:DisclosureOfContingentLiabilitiesExplanatory
ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:DescriptionOfNatureOfContingentAssets
ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:ExplanationOfEstimatedFinancialEffectOfContingentAssets
ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:EstimatedFinancialEffectOfContingentAssets
ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:StatementThatEstimateOfFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort
ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:DescriptionOfReasonsWhyEstimatingFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort
ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable
ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision
ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability
ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset
Back>

Element ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for property, plant and equipment and investment property at cost less accumulated depreciation and impairment.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 17
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:PropertyPlantAndEquipmentRestrictionsOnTitle
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:PropertyPlantAndEquipmentPledgedAsSecurity
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffort
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldInvolveUndueCostOrEffort
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:PropertyPlantAndEquipmentRevaluationSurplus
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment
Back>

Element ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of reclassifications or changes in presentation [abstract]
References  
Definition ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems
Presentation ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationExplanatory -> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract -> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract -> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems
Back>

Element ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of reclassifications or changes in presentation [line items]
References  
Definition ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureOfReclassificationOrChangesInPresentation
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AmountOfReclassificationsOrChangesInPresentation
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfReasonForReclassificationOrChangesInPresentation
Presentation ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract -> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems -> ird_fs_pe:DescriptionOfNatureOfReclassificationOrChangesInPresentation
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems -> ird_fs_pe:AmountOfReclassificationsOrChangesInPresentation
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationLineItems -> ird_fs_pe:DescriptionOfReasonForReclassificationOrChangesInPresentation
Back>

Element ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to reclassifications or changes in presentation.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of reclassifications or changes in presentation [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.12
ref:URI
Definition ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all -> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ReclassifiedItemsAxis
Presentation ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract -> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable -> ird_fs_pe:ReclassifiedItemsAxis
Back>

Element ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of reclassifications or changes in the presentation of items in the financial statements.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of reclassifications or changes in presentation [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.12
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationExplanatory
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationExplanatory -> ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationAbstract
Back>

Element ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of recognised finance lease as assets by lessee [abstract]
References  
Definition ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems
Presentation ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory -> ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract -> ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract -> ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems
Back>

Element ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of recognised finance lease as assets by lessee [line items]
References  
Definition ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RecognisedFinanceLeaseAsAssets
Presentation ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract -> ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems -> ird_fs_pe:RecognisedFinanceLeaseAsAssets
Back>

Element ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to assets recognised by the lessee under a finance lease.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of recognised finance lease as assets by lessee [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all -> ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ClassesOfAssetsAxis
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Presentation ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract -> ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable -> ird_fs_pe:ClassesOfAssetsAxis
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable -> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Back>

Element ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of assets recognised by the entity as a result of engaging in finance leases. [Refer: Recognised finance lease as assets]
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of recognised finance lease as assets by lessee [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfLeasesExplanatory -> ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory
ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory -> ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract
Back>

Element ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of recognised revenue from construction contracts [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for revenue recognised from construction contracts.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.31
ref:URI
Presentation ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory -> ird_fs_pe:RevenueFromConstructionContracts
ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory -> ird_fs_pe:MethodsUsedToDetermineConstructionContractRevenueRecognised
ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory -> ird_fs_pe:MethodsUsedToDetermineStageOfCompletionOfConstructionInProgress
ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory -> ird_fs_pe:GrossAmountDueFromCustomersForContractWorkAsAsset
ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory -> ird_fs_pe:GrossAmountDueToCustomersForContractWorkAsLiability
Back>

Element ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of reconciliation of changes in biological assets [abstract]
References  
Definition ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems
Presentation ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory -> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems
Back>

Element ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of reconciliation of changes in biological assets [line items]
References  
Definition ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract
Presentation ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems -> ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract
Back>

Element ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to the reconciliation of changes in biological assets.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of reconciliation of changes in biological assets [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.2
ref:URI
Definition ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all -> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:MeasurementAxis
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Presentation ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable -> ird_fs_pe:MeasurementAxis
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable -> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Back>

Element ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of reconciliation of changes in biological assets [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.7
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory -> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory -> ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract
Back>

Element ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [abstract]
References  
Definition ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all -> ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems
Presentation ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory -> ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems
Back>

Element ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [line items]
References  
Definition ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
Presentation ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems -> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems -> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems -> ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
Back>

Element ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to the reconciliation of investment property at cost less accumulated depreciation and impairment.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:URI
Definition ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all -> ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Presentation ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable -> ird_fs_pe:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
Back>

Element ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of the reconciliation of investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:URI
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory -> ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
Back>

Element ird_fs_pe:DisclosureOfRelatedPartyExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of related party [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for related parties.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 33
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:NameOfParentEntity
ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:NameOfUltimateParentOfGroup
ird_fs_pe:DisclosureOfRelatedPartyExplanatory ->  ird_fs_pe:NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements
ird_fs_pe:DisclosureOfRelatedPartyExplanatory ->  ird_fs_pe:ExplanationOfRelationshipsBetweenParentsAndEntity
ird_fs_pe:DisclosureOfRelatedPartyExplanatory ->  ird_fs_pe:KeyManagementPersonnelCompensation
ird_fs_pe:DisclosureOfRelatedPartyExplanatory ->  ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
Back>

Element ird_fs_pe:DisclosureOfReservesWithinEquityAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of reserves within equity [abstract]
References  
Definition ird_fs_pe:DisclosureOfReservesWithinEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfReservesWithinEquityTable
ird_fs_pe:DisclosureOfReservesWithinEquityAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfReservesWithinEquityLineItems
Presentation ird_fs_pe:DisclosureOfReservesAndOtherEquityInterestExplanatory -> ird_fs_pe:DisclosureOfReservesWithinEquityAbstract
ird_fs_pe:DisclosureOfReservesWithinEquityAbstract -> ird_fs_pe:DisclosureOfReservesWithinEquityTable
ird_fs_pe:DisclosureOfReservesWithinEquityAbstract -> ird_fs_pe:DisclosureOfReservesWithinEquityLineItems
Back>

Element ird_fs_pe:DisclosureOfReservesWithinEquityLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of reserves within equity [line items]
References  
Definition ird_fs_pe:DisclosureOfReservesWithinEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DisclosureOfReservesWithinEquityLineItems
ird_fs_pe:DisclosureOfReservesWithinEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfNatureAndPurposeOfReservesWithinEquity
Presentation ird_fs_pe:DisclosureOfReservesWithinEquityAbstract -> ird_fs_pe:DisclosureOfReservesWithinEquityLineItems
ird_fs_pe:DisclosureOfReservesWithinEquityLineItems -> ird_fs_pe:DescriptionOfNatureAndPurposeOfReservesWithinEquity
Back>

Element ird_fs_pe:DisclosureOfReservesWithinEquityTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to reserves within equity.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of reserves within equity [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfReservesWithinEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfReservesWithinEquityTable
ird_fs_pe:DisclosureOfReservesWithinEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:ReservesWithinEquityAxis
Presentation ird_fs_pe:DisclosureOfReservesWithinEquityAbstract -> ird_fs_pe:DisclosureOfReservesWithinEquityTable
ird_fs_pe:DisclosureOfReservesWithinEquityTable -> ird_fs_pe:ReservesWithinEquityAxis
Back>

Element ird_fs_pe:DisclosureOfReservesAndOtherEquityInterestExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of reserves within equity [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of reserves within equity. [Refer: Other reserves [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs_pe:DisclosureOfReservesAndOtherEquityInterestExplanatory
ird_fs_pe:DisclosureOfReservesAndOtherEquityInterestExplanatory -> ird_fs_pe:DisclosureOfReservesWithinEquityAbstract
Back>

Element ird_fs_pe:DisclosureOfRevenueExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of revenue [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for revenue.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 23
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfRevenueExplanatory -> ird_fs_pe:DescriptionOfAccountingPolicyForRecognitionOfRevenue
Back>

Element ird_fs_pe:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of share capital, reserves and other equity interest [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for share capital, reserves and other equity interest.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:URI
Presentation ird_fs_pe:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs_pe:DisclosureOfClassesOfShareCapitalExplanatory
ird_fs_pe:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs_pe:DisclosureOfReservesAndOtherEquityInterestExplanatory
ird_fs_pe:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory -> ird_fs_pe:DescriptionOfOtherEquityInterest
Back>

Element ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of share-based payment arrangements [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for share-based payment arrangements.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Section 26
ref:Subsection Disclosures
ref:URI
Presentation ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory
ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:DisclosureOfDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentsExplanatory
ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:DescriptionOfLiabilityMeasurementForCashsettledSharebasedPaymentArrangements
ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:ExplanationOfModificationsModifiedSharebasedPaymentArrangements
ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:ExplanationOfRecognitionAndMeasurementOfSharebasedPaymentExpenseOnBasisOfReasonableAllocationOfExpensesRecognisedForGroup
ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:SharebasedPaymentTransactions
ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:LiabilitiesFromSharebasedPaymentTransactions2011
Back>

Element ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of summary of significant accounting policies [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The entire disclosure for the summary of significant accounting policies applied by the entity.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.4
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory -> ird_fs_pe:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements
ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory -> ird_fs_pe:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements
ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory -> ird_fs_pe:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts
ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory -> ird_fs_pe:DescriptionOfBasisForPreparingAndPresentingInformationNotRequiredByHKFRSForPrivateEntities
Back>

Element ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
References  
Definition ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all ->  ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Presentation ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory -> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract -> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract -> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Back>

Element ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
References  
Definition ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AnalysisOfChangeInDeferredTaxAssetsExplanatory
Presentation ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract -> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems -> ird_fs_pe:DeferredTaxAssetsAndLiabilitiesAbstract
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems -> ird_fs_pe:AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems -> ird_fs_pe:AnalysisOfChangeInDeferredTaxAssetsExplanatory
Back>

Element ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of temporary difference, unused tax losses and unused tax credits [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all -> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
Presentation ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract -> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable -> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
Back>

Element ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of temporary difference, unused tax losses and unused tax credits [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph e
ref:URI
Presentation ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory -> ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract
Back>

Element ird_fs_pe:DisclosureOfTerminationBenefitsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of termination benefits [abstract]
References  
Definition ird_fs_pe:DisclosureOfTerminationBenefitsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfTerminationBenefitsTable
ird_fs_pe:DisclosureOfTerminationBenefitsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfTerminationBenefitsLineItems
Presentation ird_fs_pe:DisclosureOfTerminationBenefitsExplanatory -> ird_fs_pe:DisclosureOfTerminationBenefitsAbstract
ird_fs_pe:DisclosureOfTerminationBenefitsAbstract -> ird_fs_pe:DisclosureOfTerminationBenefitsTable
ird_fs_pe:DisclosureOfTerminationBenefitsAbstract ->  ird_fs_pe:DisclosureOfTerminationBenefitsLineItems
Back>

Element ird_fs_pe:DisclosureOfTerminationBenefitsLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of termination benefits [line items]
References  
Definition ird_fs_pe:DisclosureOfTerminationBenefitsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DisclosureOfTerminationBenefitsLineItems
ird_fs_pe:DisclosureOfTerminationBenefitsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DescriptionOfNatureOfTerminationBenefits
ird_fs_pe:DisclosureOfTerminationBenefitsLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TerminationBenefitObligation
ird_fs_pe:DisclosureOfTerminationBenefitsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfFundingOfObligationsOfTerminationBenefits
Presentation ird_fs_pe:DisclosureOfTerminationBenefitsAbstract -> ird_fs_pe:DisclosureOfTerminationBenefitsLineItems
ird_fs_pe:DisclosureOfTerminationBenefitsLineItems -> ird_fs_pe:DescriptionOfNatureOfTerminationBenefits
ird_fs_pe:DisclosureOfTerminationBenefitsLineItems ->  ird_fs_pe:TerminationBenefitObligation
ird_fs_pe:DisclosureOfTerminationBenefitsLineItems ->  ird_fs_pe:DescriptionOfFundingOfObligationsOfTerminationBenefits
Back>

Element ird_fs_pe:DisclosureOfTerminationBenefitsTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to termination benefits.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of termination benefits [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.43
ref:URI
Definition ird_fs_pe:DisclosureOfTerminationBenefitsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfTerminationBenefitsTable
ird_fs_pe:DisclosureOfTerminationBenefitsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:CategoriesOfTerminationBenefitsAxis
Presentation ird_fs_pe:DisclosureOfTerminationBenefitsAbstract -> ird_fs_pe:DisclosureOfTerminationBenefitsTable
ird_fs_pe:DisclosureOfTerminationBenefitsTable -> ird_fs_pe:CategoriesOfTerminationBenefitsAxis
Back>

Element ird_fs_pe:DisclosureOfTerminationBenefitsExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of termination benefits. [Refer: Termination benefits [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of termination benefits [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.43
ref:URI
Presentation ird_fs_pe:DisclosureOfEmployeeBenefitsExplanatory -> ird_fs_pe:DisclosureOfTerminationBenefitsExplanatory
ird_fs_pe:DisclosureOfTerminationBenefitsExplanatory -> ird_fs_pe:DisclosureOfTerminationBenefitsAbstract
Back>

Element ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of terms and conditions of share-based payment arrangement [abstract]
References  
Definition ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
Presentation ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory -> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract -> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract -> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
Back>

Element ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of terms and conditions of share-based payment arrangement [line items]
References  
Definition ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement
Presentation ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract -> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems -> ird_fs_pe:ExplanationOfShareOptionsInSharebasedPaymentArrangement
Back>

Element ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to terms and conditions of share-based payment arrangements.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of terms and conditions of share-based payment arrangement [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all -> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis
Presentation ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract -> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable -> ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis
Back>

Element ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of terms and conditions of share-based payment arrangement [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory -> ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
Back>

Element ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of transactions between related parties [abstract]
References  
Definition ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems
Presentation ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory -> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract -> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract -> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems
Back>

Element ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of transactions between related parties [line items]
References  
Definition ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfTransactionsWithRelatedParty
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DescriptionOfNatureOfRelatedPartyRelationship
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:RelatedPartyTransactionsAbstract
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction
Presentation ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract -> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:DescriptionOfTransactionsWithRelatedParty
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:DescriptionOfNatureOfRelatedPartyRelationship
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:RelatedPartyTransactionsAbstract
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction
Back>

Element ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to transactions between related parties.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of transactions between related parties [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.10
ref:URI
Definition ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all ->  ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:CategoriesOfRelatedPartiesAxis
Presentation ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract -> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesTable -> ird_fs_pe:CategoriesOfRelatedPartiesAxis
Back>

Element ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of transactions between related parties [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.10
ref:URI
Presentation ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory -> ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesAbstract
Back>

Element ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]
References  
Definition ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems
Presentation ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems
Back>

Element ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
References  
Definition ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AssetsThatEntityContinuesToRecognise
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AssociatedLiabilitiesThatEntityContinuesToRecognise
Presentation ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs_pe:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs_pe:NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs_pe:AssetsThatEntityContinuesToRecognise
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems -> ird_fs_pe:AssociatedLiabilitiesThatEntityContinuesToRecognise
Back>

Element ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of transferred financial assets that are not derecognised in their entirety [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.45
ref:URI
Definition ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
Presentation ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable -> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
Back>

Element ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of transferred financial assets that are not derecognised in their entirety [text block]
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.45
ref:URI
Presentation ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory -> ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract
Back>

Element ird_fs_pe:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity's ability to continue as a going concern.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of uncertainties of entity's ability to continue as going concern [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.9
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern
Back>

Element ird_fs_pe:DescriptionOfVoluntaryChangeInAccountingPolicy
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The disclosure of a voluntary change in accounting policy.
en http://www.xbrl.org/2003/arcrole/concept-label Disclosure of voluntary change in accounting policy [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.14
ref:URI
Presentation ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:DescriptionOfVoluntaryChangeInAccountingPolicy
Back>

Element ird_fs_pe:DisposalOfMajorSubsidiaryMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the disposal of a major subsidiary. A subsidiary is an entity that is controlled by another entity.
en http://www.xbrl.org/2003/arcrole/concept-label Disposal of major subsidiary [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.11
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DisposalOfMajorSubsidiaryMember
Presentation ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:DisposalOfMajorSubsidiaryMember
Back>

Element ird_fs_pe:DisposalsBiologicalAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disposals, biological assets
en http://www.xbrl.org/2003/arcrole/concept-label Disposals, biological assets
en http://www.xbrl.org/2003/arcrole/concept-label The decrease in biological assets resulting from disposals. [Refer: Biological assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.7
ref:Subparagraph c
ref:Clause vi
ref:URI
Definition ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DisposalsBiologicalAssets
Calculation ird_fs_pe:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs_pe:DisposalsBiologicalAssets
Presentation ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:DisposalsBiologicalAssets
Back>

Element ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disposals, intangible assets other than goodwill
en http://www.xbrl.org/2003/arcrole/concept-label Disposals, intangible assets other than goodwill
en http://www.xbrl.org/2003/arcrole/concept-label The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph e
ref:Clause ii
ref:URI
Definition ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill
Calculation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0->  ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill
Presentation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill
Back>

Element ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The decrease in investment property at cost less accumulated depreciation and impairment resulting from disposals. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Disposals, investment property at cost less accumulated depreciation and impairment
en http://www.xbrl.org/2003/arcrole/concept-label Disposals, investment property at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause ii
ref:URI
Definition ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0 ->  ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:DisposalsPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Disposals, property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label Disposals, property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause ii
ref:URI
Definition ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DisposalsPropertyPlantAndEquipment
Calculation ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs_pe:DisposalsPropertyPlantAndEquipment
Presentation ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:DisposalsPropertyPlantAndEquipment
Back>

Element ird_fs_pe:DistributionCosts
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Distribution costs
en http://www.xbrl.org/2003/arcrole/concept-label Distribution costs
en http://www.xbrl.org/2003/arcrole/concept-label The amount of costs relating to the distribution of goods and services.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.11
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:DistributionCosts
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:DistributionCosts
Back>

Element ird_fs_pe:RevenueFromDividends
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
en http://www.xbrl.org/2003/arcrole/concept-label Dividend income
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.30
ref:Subparagraph b
ref:Clause v
ref:URI
Calculation ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromDividends
Presentation ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromDividends
Back>

Element ird_fs_pe:DividendsAndOtherDistributionsRecognisedAsIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of dividends and other distributions from associates accounted for by the cost model, recognised as income.
en http://www.xbrl.org/2003/arcrole/concept-label Dividends and other distributions from associates accounted for by cost model recognised as income
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 14.13
ref:URI
Presentation ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:DividendsAndOtherDistributionsRecognisedAsIncome
Back>

Element ird_fs_pe:DividendsDeclaredAndPaidOrPayable
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of declared dividends that were paid or are payable.
en http://www.xbrl.org/2003/arcrole/concept-label Dividends declared and paid or payable
en http://www.xbrl.org/2003/arcrole/concept-label Dividends declared and paid or payable
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.5
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract -> ird_fs_pe:DividendsDeclaredAndPaidOrPayable
Back>

Element ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Dividends paid, classified as financing activities
en http://www.xbrl.org/2003/arcrole/concept-label Dividends paid
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow for dividends paid by the entity, classified as financing activities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.14
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0->  ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:DividendsPaidClassifiedAsFinancingActivities
Back>

Element ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Dividends paid, classified as operating activities
en http://www.xbrl.org/2003/arcrole/concept-label Dividends paid
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow for dividends paid by the entity, classified as operating activities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.15
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0->  ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:DividendsPaidClassifiedAsOperatingActivities
Back>

Element ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Dividends received, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Dividends received
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from dividends received, classified as investing activities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.14
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0->  ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:DividendsReceivedClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Dividends received, classified as operating activities
en http://www.xbrl.org/2003/arcrole/concept-label Dividends received
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from dividends received, classified as operating activities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.15
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0->  ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:DividendsReceivedClassifiedAsOperatingActivities
Back>

Element ird_fs_pe:DividendsPaid
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Dividends recognised as distributions to owners
en http://www.xbrl.org/2003/arcrole/concept-label Dividends recognised as distributions to owners
en http://www.xbrl.org/2003/arcrole/concept-label The amount of dividends recognised as distributions to owners.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph c
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DividendsPaid
Calculation ird_fs_pe:ChangesInEquity ->Weight: -1.0-> ird_fs_pe:DividendsPaid
Presentation ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:DividendsPaid
Back>

Element ird_fs_pe:DomicileOfEntity
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Domicile of entity
en http://www.xbrl.org/2003/arcrole/concept-label The country in which the entity is registered and where it has its legal address or registered office.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.24
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:DomicileOfEntity
Back>

Element ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Effect of exchange rate changes on cash and cash equivalents
en http://www.xbrl.org/2003/arcrole/concept-label The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.13
ref:URI
Calculation ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0->  ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents
Presentation ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract -> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents
ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract -> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents
Back>

Element ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Effect of exchange rate changes on cash and cash equivalents [abstract]
References  
Presentation ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract
ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract -> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents
ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract
ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract -> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents
Back>

Element ird_fs_pe:EffectOfTransitionToHKFRSsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the financial effect of the transition from previous GAAP to HKFRS for Private Entities. [Refer: Previous GAAP [member]; HKFRS for Private Entities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Effect of transition to HKFRS for Private Entities [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.13
ref:URI
Definition ird_fs_pe:HKFRSsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:EffectOfTransitionToHKFRSsMember
Presentation ird_fs_pe:HKFRSsMember -> ird_fs_pe:EffectOfTransitionToHKFRSsMember
Back>

Element ird_fs_pe:EffectiveDateOfRevaluationPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:dateItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The effective date of the revaluation of property, plant and equipment stated at revalued amounts.
en http://www.xbrl.org/2003/arcrole/concept-label Effective date of revaluation, property, plant and equipment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.33
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:EffectiveDateOfRevaluationPropertyPlantAndEquipment
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:EffectiveDateOfRevaluationPropertyPlantAndEquipment
Back>

Element ird_fs_pe:EmployeeBenefitsExpense
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Employee benefits expense
en http://www.xbrl.org/2003/arcrole/concept-label Employee benefits expense
en http://www.xbrl.org/2003/arcrole/concept-label Total employee benefits expense
en http://www.xbrl.org/2003/arcrole/concept-label The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:EmployeeBenefitsExpense
ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:WagesAndSalaries
ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:SocialSecurityContributions
ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:OtherShorttermEmployeeBenefits
ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:PostemploymentBenefitExpenseDefinedContributionPlans
ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:TerminationBenefitsExpense
ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:OtherLongtermBenefits
ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:OtherEmployeeExpense
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:EmployeeBenefitsExpense
ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:EmployeeBenefitsExpense
Back>

Element ird_fs_pe:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Entering into significant commitments or contingent liabilities [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.11
ref:Subparagraph i
ref:URI
Definition ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
Presentation ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
Back>

Element ird_fs_pe:EntitiesOverWhichEntityHasControlJointControlOrSignificantInfluenceMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for entities classified as related parties over which the reporting entity has control, joint control or significant influence. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Entities over which entity has control, joint control or significant influence [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.10
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:RelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:EntitiesOverWhichEntityHasControlJointControlOrSignificantInfluenceMember
Presentation ird_fs_pe:RelatedPartiesMember -> ird_fs_pe:EntitiesOverWhichEntityHasControlJointControlOrSignificantInfluenceMember
Back>

Element ird_fs_pe:EntitiesWithControlJointControlOrSignificantInfluenceOverEntityMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for entities classified as related parties which have control, joint control or significant influence over the reporting entity. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Entities with control, joint control or significant influence over entity [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.10
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:RelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:EntitiesWithControlJointControlOrSignificantInfluenceOverEntityMember
Presentation ird_fs_pe:RelatedPartiesMember -> ird_fs_pe:EntitiesWithControlJointControlOrSignificantInfluenceOverEntityMember
Back>

Element ird_fs_pe:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The fair value of the entity's own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Entity's own financial instruments included in fair value of plan assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph i
ref:Clause i
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
Back>

Element ird_fs_pe:EntitysTotalForBusinessCombinationsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the standard value for the 'Business combinations' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Entity's total for business combinations [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:URI
Definition ird_fs_pe:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:EntitysTotalForBusinessCombinationsMember
ird_fs_pe:BusinessCombinationsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:EntitysTotalForBusinessCombinationsMember
ird_fs_pe:EntitysTotalForBusinessCombinationsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:BusinessCombinationsMember
Presentation ird_fs_pe:BusinessCombinationsAxis -> ird_fs_pe:EntitysTotalForBusinessCombinationsMember
ird_fs_pe:EntitysTotalForBusinessCombinationsMember -> ird_fs_pe:BusinessCombinationsMember
ird_fs_pe:BusinessCombinationsAxis ->  ird_fs_pe:EntitysTotalForBusinessCombinationsMember
Back>

Element ird_fs_pe:EntitysTotalForRelatedPartiesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the standard value for the 'Categories of related parties' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Entity's total for related parties [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.10
ref:URI
Definition ird_fs_pe:CategoriesOfRelatedPartiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:EntitysTotalForRelatedPartiesMember
ird_fs_pe:CategoriesOfRelatedPartiesAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:EntitysTotalForRelatedPartiesMember
ird_fs_pe:EntitysTotalForRelatedPartiesMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:RelatedPartiesMember
Presentation ird_fs_pe:CategoriesOfRelatedPartiesAxis -> ird_fs_pe:EntitysTotalForRelatedPartiesMember
ird_fs_pe:EntitysTotalForRelatedPartiesMember -> ird_fs_pe:RelatedPartiesMember
ird_fs_pe:CategoriesOfRelatedPartiesAxis ->  ird_fs_pe:EntitysTotalForRelatedPartiesMember
Back>

Element ird_fs_pe:Equity
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Equity
en http://www.xbrl.org/2003/arcrole/concept-label Equity at beginning of period
en http://www.xbrl.org/2003/arcrole/concept-label Equity at end of period
en http://www.xbrl.org/2003/arcrole/concept-label Total equity
en http://www.xbrl.org/2003/arcrole/concept-label The amount of residual interest in the assets of the entity after deducting all its liabilities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.13
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph q
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:StatementOfChangesInEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:Equity
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:Equity
Calculation ird_fs_pe:EquityAndLiabilities ->Weight: 1.0-> ird_fs_pe:Equity
ird_fs_pe:Equity ->Weight: 1.0-> ird_fs_pe:EquityAttributableToOwnersOfParent
ird_fs_pe:Equity ->Weight: 1.0-> ird_fs_pe:NoncontrollingInterests
ird_fs_pe:EquityAndLiabilities ->Weight: 1.0-> ird_fs_pe:Equity
ird_fs_pe:Equity ->Weight: 1.0-> ird_fs_pe:EquityAttributableToOwnersOfParent
ird_fs_pe:Equity ->Weight: 1.0-> ird_fs_pe:NoncontrollingInterests
Presentation ird_fs_pe:EquityAbstract -> ird_fs_pe:Equity
ird_fs_pe:EquityAbstract -> ird_fs_pe:Equity
ird_fs_pe:StatementOfChangesInEquityLineItems ->  ird_fs_pe:Equity
ird_fs_pe:StatementOfChangesInEquityLineItems -> ird_fs_pe:Equity
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems -> ird_fs_pe:Equity
Back>

Element ird_fs_pe:EquityAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Equity [abstract]
References  
Presentation ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:EquityAbstract
ird_fs_pe:EquityAbstract -> ird_fs_pe:IssuedCapital
ird_fs_pe:EquityAbstract ->  ird_fs_pe:RetainedEarnings
ird_fs_pe:EquityAbstract -> ird_fs_pe:SharePremium
ird_fs_pe:EquityAbstract -> ird_fs_pe:TreasuryShares
ird_fs_pe:EquityAbstract ->  ird_fs_pe:OtherEquityInterest
ird_fs_pe:EquityAbstract -> ird_fs_pe:OtherReserves
ird_fs_pe:EquityAbstract -> ird_fs_pe:EquityAttributableToOwnersOfParent
ird_fs_pe:EquityAbstract ->  ird_fs_pe:NoncontrollingInterests
ird_fs_pe:EquityAbstract -> ird_fs_pe:Equity
ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:EquityAbstract
ird_fs_pe:EquityAbstract -> ird_fs_pe:IssuedCapital
ird_fs_pe:EquityAbstract ->  ird_fs_pe:RetainedEarnings
ird_fs_pe:EquityAbstract -> ird_fs_pe:SharePremium
ird_fs_pe:EquityAbstract -> ird_fs_pe:TreasuryShares
ird_fs_pe:EquityAbstract ->  ird_fs_pe:OtherEquityInterest
ird_fs_pe:EquityAbstract -> ird_fs_pe:OtherReserves
ird_fs_pe:EquityAbstract -> ird_fs_pe:EquityAttributableToOwnersOfParent
ird_fs_pe:EquityAbstract -> ird_fs_pe:NoncontrollingInterests
ird_fs_pe:EquityAbstract ->  ird_fs_pe:Equity
Back>

Element ird_fs_pe:EquityMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the 'Components of equity' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Equity [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:URI
Definition ird_fs_pe:ComponentsOfEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:EquityMember
ird_fs_pe:ComponentsOfEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:EquityMember
ird_fs_pe:EquityMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:EquityAttributableToOwnersOfParentMember
ird_fs_pe:EquityMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:NoncontrollingInterestsMember
Presentation ird_fs_pe:ComponentsOfEquityAxis -> ird_fs_pe:EquityMember
ird_fs_pe:EquityMember ->  ird_fs_pe:EquityAttributableToOwnersOfParentMember
ird_fs_pe:EquityMember -> ird_fs_pe:NoncontrollingInterestsMember
ird_fs_pe:ComponentsOfEquityAxis -> ird_fs_pe:EquityMember
Back>

Element ird_fs_pe:EquityAndLiabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Equity and liabilities
en http://www.xbrl.org/2003/arcrole/concept-label Total equity and liabilities
en http://www.xbrl.org/2003/arcrole/concept-label The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Calculation ird_fs_pe:EquityAndLiabilities ->Weight: 1.0-> ird_fs_pe:Equity
ird_fs_pe:EquityAndLiabilities ->Weight: 1.0-> ird_fs_pe:Liabilities
ird_fs_pe:EquityAndLiabilities ->Weight: 1.0-> ird_fs_pe:Equity
ird_fs_pe:EquityAndLiabilities ->Weight: 1.0-> ird_fs_pe:Liabilities
Presentation ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:EquityAndLiabilities
ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:EquityAndLiabilities
Back>

Element ird_fs_pe:EquityAndLiabilitiesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Equity and liabilities [abstract]
References  
Presentation ird_fs_pe:StatementOfFinancialPositionAbstract -> ird_fs_pe:EquityAndLiabilitiesAbstract
ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:EquityAbstract
ird_fs_pe:EquityAndLiabilitiesAbstract ->  ird_fs_pe:LiabilitiesAbstract
ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:EquityAndLiabilities
ird_fs_pe:StatementOfFinancialPositionAbstract -> ird_fs_pe:EquityAndLiabilitiesAbstract
ird_fs_pe:EquityAndLiabilitiesAbstract ->  ird_fs_pe:EquityAbstract
ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:LiabilitiesAbstract
ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:EquityAndLiabilities
Back>

Element ird_fs_pe:EquityAttributableToOwnersOfParent
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Equity attributable to owners of parent
en http://www.xbrl.org/2003/arcrole/concept-label Total equity attributable to owners of parent
en http://www.xbrl.org/2003/arcrole/concept-label The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph r
ref:URI
Calculation ird_fs_pe:Equity ->Weight: 1.0-> ird_fs_pe:EquityAttributableToOwnersOfParent
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:IssuedCapital
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:RetainedEarnings
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:SharePremium
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: -1.0-> ird_fs_pe:TreasuryShares
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:OtherEquityInterest
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:OtherReserves
ird_fs_pe:Equity ->Weight: 1.0-> ird_fs_pe:EquityAttributableToOwnersOfParent
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:IssuedCapital
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:RetainedEarnings
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:SharePremium
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: -1.0-> ird_fs_pe:TreasuryShares
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:OtherEquityInterest
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:OtherReserves
Presentation ird_fs_pe:EquityAbstract -> ird_fs_pe:EquityAttributableToOwnersOfParent
ird_fs_pe:EquityAbstract -> ird_fs_pe:EquityAttributableToOwnersOfParent
Back>

Element ird_fs_pe:EquityAttributableToOwnersOfParentMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for equity attributable to the owners of the parent.
en http://www.xbrl.org/2003/arcrole/concept-label Equity attributable to owners of parent [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:URI
Definition ird_fs_pe:EquityMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:EquityAttributableToOwnersOfParentMember
ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IssuedCapitalMember
ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:SharePremiumMember
ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TreasurySharesMember
ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:OtherEquityInterestMember
ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:OtherReservesMember
ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RetainedEarningsMember
Presentation ird_fs_pe:EquityMember -> ird_fs_pe:EquityAttributableToOwnersOfParentMember
ird_fs_pe:EquityAttributableToOwnersOfParentMember -> ird_fs_pe:IssuedCapitalMember
ird_fs_pe:EquityAttributableToOwnersOfParentMember ->  ird_fs_pe:SharePremiumMember
ird_fs_pe:EquityAttributableToOwnersOfParentMember ->  ird_fs_pe:TreasurySharesMember
ird_fs_pe:EquityAttributableToOwnersOfParentMember ->  ird_fs_pe:OtherEquityInterestMember
ird_fs_pe:EquityAttributableToOwnersOfParentMember -> ird_fs_pe:OtherReservesMember
ird_fs_pe:EquityAttributableToOwnersOfParentMember ->  ird_fs_pe:RetainedEarningsMember
Back>

Element ird_fs_pe:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount that instruments representing equity (rather than debt) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Equity instruments, amount contributed to fair value of plan assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph h
ref:URI
Definition ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
Presentation ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
Back>

Element ird_fs_pe:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets
Substitution Group xbrli:item
Type num:percentItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The percentage that instruments representing equity (rather than debt) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Equity instruments, percentage contributed to fair value of plan assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph h
ref:URI
Definition ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets
Presentation ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets
Back>

Element ird_fs_pe:EstimatedFinancialEffectOfContingentAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.
en http://www.xbrl.org/2003/arcrole/concept-label Estimated financial effect of contingent assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.16
ref:URI
Presentation ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:EstimatedFinancialEffectOfContingentAssets
Back>

Element ird_fs_pe:EstimatedFinancialEffectOfContingentLiabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Estimated financial effect of contingent liabilities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.15
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:EstimatedFinancialEffectOfContingentLiabilities
Presentation ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems -> ird_fs_pe:EstimatedFinancialEffectOfContingentLiabilities
Back>

Element ird_fs_pe:ExpectedReimbursementOtherProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]
en http://www.xbrl.org/2003/arcrole/concept-label Expected reimbursement, other provisions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:Subparagraph d
ref:URI
Definition ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ExpectedReimbursementOtherProvisions
Presentation ird_fs_pe:DisclosureOfOtherProvisionsLineItems -> ird_fs_pe:ExpectedReimbursementOtherProvisions
Back>

Element ird_fs_pe:SharebasedPaymentTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of expense arising from transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Expense from share-based payment transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.23
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:SharebasedPaymentTransactions
Back>

Element ird_fs_pe:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Expense recognised during period for bad and doubtful debts for related party transaction
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.9
ref:Subparagraph d
ref:URI
Definition ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction
Presentation ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction
Back>

Element ird_fs_pe:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in HKFRS for Private Entities would be so misleading that it would conflict with the objective of financial statements set out in section 2 of HKFRS for Private Entities, but the relevant regulatory framework prohibits departure from the requirement.
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of adjustments that would be necessary to achieve fair presentation
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.7
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation
Back>

Element ird_fs_pe:ExplanationOfBodyOfAuthorisation
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of body of authorisation
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of who authorised the financial statements for issue.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.9
ref:URI
Presentation ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs_pe:ExplanationOfBodyOfAuthorisation
Back>

Element ird_fs_pe:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.23
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod
Back>

Element ird_fs_pe:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of changes in applicable tax rates to previous accounting period
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the changes in the entity's applicable income tax rate(s) compared to the previous accounting period.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod
Back>

Element ird_fs_pe:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit or loss or for repairs, maintenance or enhancements. [Refer: Investment property at fair value through profit or loss]
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit or loss or for repairs, maintenance or enhancements
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 16.10
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements
Back>

Element ird_fs_pe:ExplanationOfDepartureFromHKFRS
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the entity's departure from HKFRS for Private Entities, disclosing that it has complied with HKFRS for Private Entities except that it has departed from a particular requirement to achieve a fair presentation.
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of departure from HKFRS for Private Entities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.5
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.5
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:ExplanationOfDepartureFromHKFRS
Back>

Element ird_fs_pe:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of details of guarantees given or received of outstanding balances for related party transaction
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.9
ref:Subparagraph b
ref:Clause ii
ref:URI
Definition ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
Presentation ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs_pe:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
Back>

Element ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedCashFlows
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of effect of transition on reported cash flows
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of how the transition from previous GAAP to HKFRS for Private Entities affected the entity's reported cash flows. [Refer: Previous GAAP [member]; HKFRS for Private Entities [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.12
ref:URI
Presentation ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedCashFlows
Back>

Element ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of effect of transition on reported financial performance
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of how the transition from previous GAAP to HKFRS for Private Entities affected the entity's reported financial performance. [Refer: Previous GAAP [member]; HKFRS for Private Entities [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.12
ref:URI
Presentation ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance
Back>

Element ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPosition
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of effect of transition on reported financial position
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of how the transition from previous GAAP to HKFRS for Private Entities affected the entity's reported financial position. [Refer: Previous GAAP [member]; HKFRS for Private Entities [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.12
ref:URI
Presentation ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:ExplanationOfEffectOfTransitionOnReportedFinancialPosition
Back>

Element ird_fs_pe:ExplanationOfEstimatedFinancialEffectOfContingentAssets
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of estimated financial effect of contingent assets
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.16
ref:URI
Presentation ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:ExplanationOfEstimatedFinancialEffectOfContingentAssets
Back>

Element ird_fs_pe:ExplanationOfFinancialEffectOfContingentLiabilities
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of estimated financial effect of contingent liabilities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.15
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ExplanationOfFinancialEffectOfContingentLiabilities
Presentation ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems -> ird_fs_pe:ExplanationOfFinancialEffectOfContingentLiabilities
Back>

Element ird_fs_pe:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation of the basis on which financial statements were prepared.
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of fact and basis for preparation of financial statements when not going concern basis
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.9
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis
Back>

Element ird_fs_pe:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of fact that entity's owners or others have power to amend financial statements after issue
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the fact that the entity's owners or others have the power to amend financial statements after issue.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.9
ref:URI
Presentation ird_fs_pe:DisclosureOfEventsAfterReportingPeriodExplanatory -> ird_fs_pe:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue
Back>

Element ird_fs_pe:ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting.
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 31.15
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs_pe:ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency
Back>

Element ird_fs_pe:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation, in the entity's first financial statements that conform to HKFRS for Private Entities, of the fact that the entity did not present financial statements for previous periods.
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of fact that financial statements for previous periods not presented
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.15
ref:URI
Presentation ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented
Back>

Element ird_fs_pe:ExplanationOfFactThatSharesHaveNoParValue
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the fact that shares have no par value. [Refer: Par value per share]
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of fact that shares have no par value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph a
ref:Clause iii
ref:URI
Definition ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ExplanationOfFactThatSharesHaveNoParValue
Presentation ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:ExplanationOfFactThatSharesHaveNoParValue
Back>

Element ird_fs_pe:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement that such an estimate cannot be made.
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of financial effect of non-adjusting event after reporting period [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.10
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
Presentation ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems -> ird_fs_pe:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
Back>

Element ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the general nature of the dispute with other parties on the subject matter of a contingent asset and the fact and reason why required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed.
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.17
ref:URI
Presentation ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset
Back>

Element ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Contingent liabilities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.17
ref:URI
Presentation ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability
Back>

Element ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the general nature of the dispute with other parties on the subject matter of a provision and the fact and reason why required information relating to a provision is not disclosed by the entity. [Refer: Provisions]
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.17
ref:URI
Presentation ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:ExplanationOfReasonForNondisclosureOfInformationRegardingProvision
Back>

Element ird_fs_pe:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of investing and financing transactions not requiring use of cash or cash equivalents
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.18
ref:URI
Presentation ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents
Back>

Element ird_fs_pe:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of involvement of independent valuer in revaluation, property, plant and equipment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.33
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment
Back>

Element ird_fs_pe:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.6
ref:URI
Presentation ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory -> ird_fs_pe:ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts
Back>

Element ird_fs_pe:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the measurement basis (or bases) used in preparing the financial statements.
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of measurement bases used in preparing financial statements [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.5
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory -> ird_fs_pe:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements
Back>

Element ird_fs_pe:DisclosureOfDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentsExplanatory
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of measurement of fair value of goods or services received or fair value of equity instruments granted on equity-settled share-based payments
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the measurement of the fair value of goods or services received or the fair value of equity instruments granted in equity-settled share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.19
ref:URI
Presentation ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:DisclosureOfDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentsExplanatory
Back>

Element ird_fs_pe:ExplanationOfRecognitionAndMeasurementOfSharebasedPaymentExpenseOnBasisOfReasonableAllocationOfExpensesRecognisedForGroup
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the measurement of share-based payment expense by the entity on the basis of reasonable allocation of expenses recognised for the group. [Refer: Expense from share-based payment transactions]
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of measurement of share-based payment expense on basis of reasonable allocation of expenses recognised for group
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.22
ref:URI
Presentation ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:ExplanationOfRecognitionAndMeasurementOfSharebasedPaymentExpenseOnBasisOfReasonableAllocationOfExpensesRecognisedForGroup
Back>

Element ird_fs_pe:ExplanationOfModificationsModifiedSharebasedPaymentArrangements
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of modifications, modified share-based payment arrangements
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.21
ref:URI
Presentation ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:ExplanationOfModificationsModifiedSharebasedPaymentArrangements
Back>

Element ird_fs_pe:ExplanationOfNatureOfRequirementInHKFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the nature of the requirement in HKFRS for Private Entities and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in Section 2 of HKFRS for Private Entities.
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of nature of requirement in HKFRS for Private Entities and conclusion why requirement is in conflict with objective of financial statements
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.7
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:ExplanationOfNatureOfRequirementInHKFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation
Back>

Element ird_fs_pe:ExplanationOfPossibilityOfReimbursementContingentLiabilities
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of possibility of reimbursement, contingent liabilities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.15
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ExplanationOfPossibilityOfReimbursementContingentLiabilities
Presentation ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems -> ird_fs_pe:ExplanationOfPossibilityOfReimbursementContingentLiabilities
Back>

Element ird_fs_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.23
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors
Back>

Element ird_fs_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy.
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.13
ref:Subparagraph d
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.14
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory -> ird_fs_pe:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy
Back>

Element ird_fs_pe:ExplanationOfReasonsWhyCombinedFinancialStatementsArePrepared
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the reasons why combined financial statements are prepared. [Refer: Combined [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of reasons why combined financial statements are prepared
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.30
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:ExplanationOfReasonsWhyCombinedFinancialStatementsArePrepared
Back>

Element ird_fs_pe:ExplanationOfRelationshipsBetweenParentsAndEntity
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of relationships between parent and subsidiaries
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the relationships between a parent and its subsidiaries.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.5
ref:URI
Presentation ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:ExplanationOfRelationshipsBetweenParentsAndEntity
Back>

Element ird_fs_pe:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the existence of restrictions on the realisability of investment property at fair value through profit or loss or the remittance of income and proceeds on the disposal of investment property at fair value through profit or loss. [Refer: Investment property at fair value through profit or loss]
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 16.10
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty
Back>

Element ird_fs_pe:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the revaluation methods and the significant assumptions applied in estimating the fair values for items of property, plant and equipment. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of revaluation methods and significant assumptions, property, plant and equipment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.33
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment
Back>

Element ird_fs_pe:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of significant differences between the tax expense (income) and accounting profit multiplied by the applicable tax rate. Accounting profit is the profit or loss for a period before deducting tax expense.
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of significant differences between tax expense (income) and accounting profit multiplied by applicable tax rate
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate
ird_fs_pe:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate -> ird_fs_pe:TaxEffectOfRevenuesExemptFromTaxation
ird_fs_pe:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate -> ird_fs_pe:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
Back>

Element ird_fs_pe:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.7
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments
Back>

Element ird_fs_pe:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of terms and conditions of outstanding balances for related party transaction
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.9
ref:Subparagraph b
ref:Clause i
ref:URI
Definition ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction
Presentation ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs_pe:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction
Back>

Element ird_fs_pe:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of unfulfilled conditions and other contingencies attaching to government assistance
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 24.6
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance
Back>

Element ird_fs_pe:ExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessor
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of unguaranteed residual values accruing to benefit of lessor
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of unguaranteed residual values accruing to the benefit of the lessor. Unguaranteed residual value is that portion of the residual value of the leased asset, the realisation of which by the lessor is not assured or is guaranteed solely by a party related to the lessor.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.23
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory -> ird_fs_pe:ExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessor
Back>

Element ird_fs_pe:ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the uses of any simplifications in measuring defined benefit obligation. [Refer: Defined benefit obligation, at present value]
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of uses of any simplifications in measuring defined benefit obligation
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation
Back>

Element ird_fs_pe:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of whether the breach of terms or default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue.
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of whether breach of terms or default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.47
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements
Back>

Element ird_fs_pe:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of why entity not regarded as going concern
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of the reason why the entity is not regarded as a going concern.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.9
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis
Back>

Element ird_fs_pe:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The explanation of why fair value cannot be reliably measured without undue cost or effort for biological assets measured at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets, at cost less accumulated depreciation and impairment; Impairment loss recognised in profit or loss]
en http://www.xbrl.org/2003/arcrole/concept-label Explanation of why fair value cannot be reliably measured without undue cost or effort for biological assets, at cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.10
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory -> ird_fs_pe:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost
Back>

Element ird_fs_pe:ExpropriationOfMajorAssetsByGovernmentMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for expropriation of major assets by government.
en http://www.xbrl.org/2003/arcrole/concept-label Expropriation of major assets by government [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.11
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ExpropriationOfMajorAssetsByGovernmentMember
Presentation ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:ExpropriationOfMajorAssetsByGovernmentMember
Back>

Element ird_fs_pe:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Fair value of investments in associates for which there are quoted market prices
en http://www.xbrl.org/2003/arcrole/concept-label The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Investments in associates]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 14.12
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished
Back>

Element ird_fs_pe:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Investments in joint ventures]
en http://www.xbrl.org/2003/arcrole/concept-label Fair value of investments in joint ventures for which there are quoted market prices
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 15.19
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished
Back>

Element ird_fs_pe:FinanceCosts
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Finance costs
en http://www.xbrl.org/2003/arcrole/concept-label Finance costs
en http://www.xbrl.org/2003/arcrole/concept-label The amount of costs associated with financing activities of the entity.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:FinanceCosts
ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:FinanceCosts
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:FinanceCosts
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:FinanceCosts
Back>

Element ird_fs_pe:FinanceIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of income associated with interest and other financing activities of the entity.
en http://www.xbrl.org/2003/arcrole/concept-label Finance income
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.9
ref:URI
Calculation ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:FinanceIncome
ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:FinanceIncome
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:FinanceIncome
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:FinanceIncome
Back>

Element ird_fs_pe:FinancialAssetsAtFairValueThroughProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. [Refer: At fair value [member]; Financial assets, class [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Financial assets at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsAtFairValueThroughProfitOrLoss
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsAtFairValueThroughProfitOrLoss
Back>

Element ird_fs_pe:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Financial assets pledged as collateral for liabilities or contingent liabilities
en http://www.xbrl.org/2003/arcrole/concept-label The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities. [Refer: Contingent liabilities [member]; Financial assets, class [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.46
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
Back>

Element ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets, class [member]; Business combinations [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Financial assets recognised as of acquisition date
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate
Calculation ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: 1.0->  ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate
Presentation ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate
Back>

Element ird_fs_pe:FinancialAssetsThatAreDebtInstrumentsAtCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of financial assets that are debt instruments measured at amortised cost. The amortised cost is the amount at which financial assets 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, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility. [Refer: Financial assets, class [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Financial assets that are debt instruments, at amortised cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsThatAreDebtInstrumentsAtCost
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsThatAreDebtInstrumentsAtCost
Back>

Element ird_fs_pe:FinancialAssetsThatAreEquityInstrumentsAtCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of financial assets that are equity instruments measured at cost less impairment. [Refer: At cost [member]; Financial assets, class [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Financial assets that are equity instruments, at cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsThatAreEquityInstrumentsAtCost
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialAssetsThatAreEquityInstrumentsAtCost
Back>

Element ird_fs_pe:FinancialAssetsWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of financial assets whose fair value is no longer available or is not available without undue cost or effort.
en http://www.xbrl.org/2003/arcrole/concept-label Financial assets whose fair value is no longer available or is not available without undue cost or effort
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.44
ref:URI
Presentation ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:FinancialAssetsWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
Back>

Element ird_fs_pe:FinancialAssetsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for aggregated classes of financial assets. Financial asset is any asset that is: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and: (i) under which the entity is or may be obliged to receive a variable number of the entity’s own equity instruments; or (ii) that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include instruments that are themselves contracts for the future receipt or delivery of the entity’s own equity instruments. This member also represents the standard value for the 'Classes of financial assets' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Financial assets, class [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.48
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:FinancialAssetsMember
ird_fs_pe:ClassesOfFinancialAssetsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:FinancialAssetsMember
Presentation ird_fs_pe:ClassesOfFinancialAssetsAxis -> ird_fs_pe:FinancialAssetsMember
ird_fs_pe:ClassesOfFinancialAssetsAxis -> ird_fs_pe:FinancialAssetsMember
Back>

Element ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Financial effect of transition from previous GAAP to HKFRS for Private Entities [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.13
ref:URI
Definition ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:HKFRSsMember
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:HKFRSsMember
Presentation ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable -> ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis
ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis -> ird_fs_pe:HKFRSsMember
ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis -> ird_fs_pe:HKFRSsMember
Back>

Element ird_fs_pe:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Financial instruments designated as hedging instruments, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label The fair value of financial instruments designated as hedging instruments. A hedging instrument is a financial instrument that meets all of the following terms and conditions: (a) it is an interest rate swap, a foreign currency swap, a foreign currency forward exchange contract or a commodity forward exchange contract that is expected to be highly effective in offsetting a risk identified in paragraph 12.17 that is designated as the hedged risk; (b) it involves a party external to the reporting entity (ie external to the group, segment or individual entity being reported on); (c) its notional amount is equal to the designated amount of the principal or notional amount of the hedged item; (d) it has a specified maturity date not later than (i) the maturity of the financial instrument being hedged, (ii) the expected settlement of the commodity purchase or sale commitment, or (iii) the occurrence of the highly probable forecast foreign currency or commodity transaction being hedged; (e) it has no prepayment, early termination or extension features.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.27
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfHedgeAccountingLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
Presentation ird_fs_pe:DisclosureOfHedgeAccountingLineItems -> ird_fs_pe:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
Back>

Element ird_fs_pe:FinancialLiabilitiesAtAmortisedCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Financial liabilities at amortised cost
en http://www.xbrl.org/2003/arcrole/concept-label 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.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph e
ref:URI
Presentation ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialLiabilitiesAtAmortisedCost
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialLiabilitiesAtAmortisedCost
Back>

Element ird_fs_pe:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Financial liabilities at fair value through profit or loss
en http://www.xbrl.org/2003/arcrole/concept-label The amount of financial liabilities that are measured at fair value and for which gains (losses) are recognised in profit or loss. [Refer: At fair value [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
Back>

Element ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Business combinations [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Financial liabilities recognised as of acquisition date
en http://www.xbrl.org/2003/arcrole/concept-label Financial liabilities recognised as of acquisition date
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
Calculation ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: -1.0->  ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
Presentation ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
Back>

Element ird_fs_pe:FinancialLiabilitiesWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of financial liabilities whose fair value is no longer available or is not available without undue cost or effort.
en http://www.xbrl.org/2003/arcrole/concept-label Financial liabilities whose fair value is no longer available or is not available without undue cost or effort
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.44
ref:URI
Presentation ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:FinancialLiabilitiesWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
Back>

Element ird_fs_pe:FixturesAndFittings
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Fixtures and fittings
en http://www.xbrl.org/2003/arcrole/concept-label The amount of fixtures and fittings, not permanently attached to real property, used in the entity's operations.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:FixturesAndFittings
Presentation ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:FixturesAndFittings
Back>

Element ird_fs_pe:FixturesAndFittingsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Fixtures and fittings [member]
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.2
ref:URI
Definition ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:FixturesAndFittingsMember
Presentation ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:FixturesAndFittingsMember
Back>

Element ird_fs_pe:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Foreign exchange gain (loss)
en http://www.xbrl.org/2003/arcrole/concept-label The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with sections 11 and 12 of HKFRS for Private Entities. [Refer: At fair value [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 30.25
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
Back>

Element ird_fs_pe:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for foreign exchange or interest rate risks in a firm commitment or a highly probable forecast transaction.
en http://www.xbrl.org/2003/arcrole/concept-label Foreign exchange or interest rate risks in firm commitment or highly probable forecast transactions [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.17
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember
Presentation ird_fs_pe:TypesOfRisksMember -> ird_fs_pe:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember
Back>

Element ird_fs_pe:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for foreign exchange risks in a net investment in a foreign operation.
en http://www.xbrl.org/2003/arcrole/concept-label Foreign exchange risks in net investment in foreign operations [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.17
ref:Subparagraph d
ref:URI
Definition ird_fs_pe:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember
Presentation ird_fs_pe:TypesOfRisksMember -> ird_fs_pe:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember
Back>

Element ird_fs_pe:GainRecognisedInBargainPurchaseTransaction
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of any gain recognised in a business combination where the acquirer's interest in the net fair value of the identifiable assets, liabilities and provisions for contingent liabilities exceeds the cost of the business combination. [Refer: Business combinations [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Gain recognised in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:Subparagraph f
ref:URI
Definition ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:GainRecognisedInBargainPurchaseTransaction
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:GainRecognisedInBargainPurchaseTransaction
Back>

Element ird_fs_pe:GainsLossesOnCashFlowHedgesBeforeTax
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gains (losses) on cash flow hedges, before tax
en http://www.xbrl.org/2003/arcrole/concept-label The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.29
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:GainsLossesOnCashFlowHedgesBeforeTax
Back>

Element ird_fs_pe:GainsLossesOnCashFlowHedgesNetOfTax
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gains (losses) on cash flow hedges, net of tax
en http://www.xbrl.org/2003/arcrole/concept-label The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.29
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:GainsLossesOnCashFlowHedgesNetOfTax
Back>

Element ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gains (losses) on fair value adjustment, biological assets
en http://www.xbrl.org/2003/arcrole/concept-label The gains (losses) arising from changes in fair value less costs to sell of biological assets. [Refer: Biological assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.7
ref:Subparagraph c
ref:Clause i
ref:URI
Definition ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets
Calculation ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets
Presentation ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets
Back>

Element ird_fs_pe:GainsLossesOnFairValueAdjustmentInvestmentProperty
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The gains (losses) from changes in the fair value of investment property at fair value through profit or loss. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Gains (losses) on fair value adjustment, investment property at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 16.10
ref:Subparagraph e
ref:Clause ii
ref:URI
Calculation ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:GainsLossesOnFairValueAdjustmentInvestmentProperty
Presentation ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:GainsLossesOnFairValueAdjustmentInvestmentProperty
Back>

Element ird_fs_pe:GainsLossesOnFinancialAssetsAtAmortisedCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets that are debt instruments, at amortised cost]
en http://www.xbrl.org/2003/arcrole/concept-label Gains (losses) on financial assets at amortised cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.48
ref:Subparagraph a
ref:Clause iii
ref:URI
Presentation ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract -> ird_fs_pe:GainsLossesOnFinancialAssetsAtAmortisedCost
Back>

Element ird_fs_pe:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
en http://www.xbrl.org/2003/arcrole/concept-label Gains (losses) on financial assets at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.48
ref:Subparagraph a
ref:Clause i
ref:URI
Presentation ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract -> ird_fs_pe:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
Back>

Element ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gains (losses) on financial instruments [abstract]
References  
Presentation ird_fs_pe:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract -> ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract
ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract -> ird_fs_pe:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract -> ird_fs_pe:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss
ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract -> ird_fs_pe:GainsLossesOnFinancialAssetsAtAmortisedCost
ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract -> ird_fs_pe:GainsLossesOnFinancialLiabilitiesAtAmortisedCost
Back>

Element ird_fs_pe:GainsLossesOnFinancialLiabilitiesAtAmortisedCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gains (losses) on financial liabilities at amortised cost
en http://www.xbrl.org/2003/arcrole/concept-label The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.48
ref:Subparagraph a
ref:Clause iv
ref:URI
Presentation ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract -> ird_fs_pe:GainsLossesOnFinancialLiabilitiesAtAmortisedCost
Back>

Element ird_fs_pe:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
en http://www.xbrl.org/2003/arcrole/concept-label Gains (losses) on financial liabilities at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.48
ref:Subparagraph a
ref:Clause ii
ref:URI
Presentation ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract -> ird_fs_pe:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss
Back>

Element ird_fs_pe:GainsLossesOnHedgedItemAttributableToHedgedRisk
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gains (losses) on hedged item attributable to hedged risk, fair value hedges
en http://www.xbrl.org/2003/arcrole/concept-label The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.28
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:GainsLossesOnHedgedItemAttributableToHedgedRisk
Back>

Element ird_fs_pe:GainsLossesOnHedgingInstrument
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gains (losses) on hedging instrument, fair value hedges
en http://www.xbrl.org/2003/arcrole/concept-label The gains (losses) on hedging instruments in fair value hedges.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.28
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:GainsLossesOnHedgingInstrument
Back>

Element ird_fs_pe:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss
en http://www.xbrl.org/2003/arcrole/concept-label The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.29
ref:Subparagraph e
ref:URI
Presentation ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
Back>

Element ird_fs_pe:GainsLossesOnNetMonetaryPosition
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gains (losses) on net monetary position
en http://www.xbrl.org/2003/arcrole/concept-label The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 31.15
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs_pe:GainsLossesOnNetMonetaryPosition
Back>

Element ird_fs_pe:Goodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Goodwill
en http://www.xbrl.org/2003/arcrole/concept-label Goodwill at beginning of period
en http://www.xbrl.org/2003/arcrole/concept-label Goodwill at end of period
en http://www.xbrl.org/2003/arcrole/concept-label The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Calculation ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:Goodwill
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:Goodwill
ird_fs_pe:IntangibleAssetsAndGoodwill ->Weight: 1.0-> ird_fs_pe:Goodwill
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:Goodwill
ird_fs_pe:AssetsAbstract -> ird_fs_pe:Goodwill
ird_fs_pe:IntangibleAssetsAndGoodwillAbstract ->  ird_fs_pe:Goodwill
ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract -> ird_fs_pe:Goodwill
ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract -> ird_fs_pe:Goodwill
Back>

Element ird_fs_pe:GoodwillMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for goodwill. [Refer: Goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Goodwill [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 27.33
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:GoodwillMember
Presentation ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:GoodwillMember
Back>

Element ird_fs_pe:GovernmentGrants
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity, recognised as a liability. They exclude those forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that cannot be distinguished from the normal trading transactions of the entity.
en http://www.xbrl.org/2003/arcrole/concept-label Government grants
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 24.6
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:GovernmentGrants
Back>

Element ird_fs_pe:GrossAmountDueFromCustomersForContractWorkAsAsset
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gross amount due from customers for contract work as asset
en http://www.xbrl.org/2003/arcrole/concept-label The amount recognised as an asset as the net of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.32
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory -> ird_fs_pe:GrossAmountDueFromCustomersForContractWorkAsAsset
Back>

Element ird_fs_pe:GrossAmountDueToCustomersForContractWorkAsLiability
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gross amount due to customers for contract work as liability
en http://www.xbrl.org/2003/arcrole/concept-label The amount recognised as a liability as the net of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses).
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.32
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory -> ird_fs_pe:GrossAmountDueToCustomersForContractWorkAsLiability
Back>

Element ird_fs_pe:GrossCarryingAmountMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense]
en http://www.xbrl.org/2003/arcrole/concept-label Gross carrying amount [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph d
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph c
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.14
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.10
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:CarryingAmountMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:CarryingAmountMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:CarryingAmountMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:CarryingAmountMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:GrossCarryingAmountMember
Presentation ird_fs_pe:CarryingAmountMember -> ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:CarryingAmountMember -> ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:CarryingAmountMember ->  ird_fs_pe:GrossCarryingAmountMember
ird_fs_pe:CarryingAmountMember -> ird_fs_pe:GrossCarryingAmountMember
Back>

Element ird_fs_pe:GrossInvestmentInFinanceLease
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gross investment in finance lease
en http://www.xbrl.org/2003/arcrole/concept-label The aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.23
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:GrossInvestmentInFinanceLease
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems -> ird_fs_pe:GrossInvestmentInFinanceLease
Back>

Element ird_fs_pe:GrossProfit
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Gross profit
en http://www.xbrl.org/2003/arcrole/concept-label Gross profit
en http://www.xbrl.org/2003/arcrole/concept-label The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.11
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:GrossProfit
ird_fs_pe:GrossProfit ->Weight: 1.0-> ird_fs_pe:Revenue
ird_fs_pe:GrossProfit ->Weight: -1.0-> ird_fs_pe:CostOfSales
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:GrossProfit
Back>

Element ird_fs_pe:HKFRSsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for HKFRS for Private Entities. It also represents the standard value for the 'Financial effect of transition from previous GAAP to HKFRS for Private Entities' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label HKFRS for Private Entities [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.13
ref:URI
Definition ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default -> ird_fs_pe:HKFRSsMember
ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:HKFRSsMember
ird_fs_pe:HKFRSsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PreviousGAAPMember
ird_fs_pe:HKFRSsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:EffectOfTransitionToHKFRSsMember
Presentation ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis -> ird_fs_pe:HKFRSsMember
ird_fs_pe:HKFRSsMember -> ird_fs_pe:PreviousGAAPMember
ird_fs_pe:HKFRSsMember ->  ird_fs_pe:EffectOfTransitionToHKFRSsMember
ird_fs_pe:FinancialEffectOfTransitionFromPreviousGAAPToHKFRSsAxis ->  ird_fs_pe:HKFRSsMember
Back>

Element ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Identifiable assets acquired (liabilities assumed)
en http://www.xbrl.org/2003/arcrole/concept-label Net identifiable assets acquired (liabilities assumed)
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed
Calculation ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: 1.0-> ird_fs_pe:FinancialAssetsRecognisedAsOfAcquisitionDate
ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: 1.0->  ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate
ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight:  1.0 -> ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: 1.0-> ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: -1.0->  ird_fs_pe:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight:  -1.0-> ird_fs_pe:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
Presentation ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed
Back>

Element ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Identifiable intangible assets recognised as of acquisition date
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
Calculation ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: 1.0->  ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
Presentation ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
Back>

Element ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAsResultOfApplyingAmendmentsToHKFRSForPrivateEntities
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The identification of amounts in the financial statements that have not been restated as result of applying amendments to HKFRS for Private Entities.
en http://www.xbrl.org/2003/arcrole/concept-label Identification of amounts that have not been restated as result of applying amendments to HKFRS for Private Entities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph A3
ref:URI
Presentation ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAsResultOfApplyingAmendmentsToHKFRSForPrivateEntities
Back>

Element ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAtDateOfTransitionToHKFRSForPrivateEntities
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The identification of amounts in the financial statements that have not been restated at the date of transition to HKFRS for Private Entities.
en http://www.xbrl.org/2003/arcrole/concept-label Identification of amounts that have not been restated at date of transition to HKFRS for Private Entities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.11
ref:URI
Presentation ird_fs_pe:DisclosureOfFirstTimeAdoptionExplanatory -> ird_fs_pe:IdentificationOfAmountsThatHaveNotBeenRestatedAtDateOfTransitionToHKFRSForPrivateEntities
Back>

Element ird_fs_pe:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Impairment loss (reversal of impairment loss) recognised in profit or loss
en http://www.xbrl.org/2003/arcrole/concept-label Reversal of impairment loss (impairment loss) recognised in profit or loss
en http://www.xbrl.org/2003/arcrole/concept-label The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Back>

Element ird_fs_pe:ImpairmentLossOnFinancialAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Impairment loss on financial assets
en http://www.xbrl.org/2003/arcrole/concept-label The amount of impairment loss on financial assets. [Refer: Financial assets, class [member]; Impairment loss recognised in profit or loss]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.48
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:DisclosureOfFinancialAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ImpairmentLossOnFinancialAssets
Presentation ird_fs_pe:DisclosureOfFinancialAssetsLineItems -> ird_fs_pe:ImpairmentLossOnFinancialAssets
Back>

Element ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. Impairment loss is a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Impairment loss recognised in other comprehensive income, property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label Impairment loss recognised in other comprehensive income, property, plant and equipment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause iv
ref:URI
Definition ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Calculation ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Presentation ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Back>

Element ird_fs_pe:ImpairmentLossRecognisedInProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Impairment loss recognised in profit or loss
en http://www.xbrl.org/2003/arcrole/concept-label The amount of impairment loss recognised in profit or loss. Impairment loss is a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 27.32
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLoss
Presentation ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLoss
Back>

Element ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Impairment loss recognised in profit or loss, goodwill
en http://www.xbrl.org/2003/arcrole/concept-label Impairment loss recognised in profit or loss, goodwill
en http://www.xbrl.org/2003/arcrole/concept-label The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.26
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:ChangesInGoodwill ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossGoodwill
Presentation ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossGoodwill
Back>

Element ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Impairment loss recognised in profit or loss, intangible assets other than goodwill
en http://www.xbrl.org/2003/arcrole/concept-label Impairment loss recognised in profit or loss, intangible assets other than goodwill
en http://www.xbrl.org/2003/arcrole/concept-label The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph e
ref:Clause v
ref:URI
Definition ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Calculation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0->  ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Presentation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Back>

Element ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of impairment loss recognised in profit or loss for investment property at cost less accumulated depreciation and impairment. [Refer: Impairment loss recognised in profit or loss; Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment
en http://www.xbrl.org/2003/arcrole/concept-label Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause vi
ref:URI
Definition ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0 ->  ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Impairment loss recognised in profit or loss, property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label Impairment loss recognised in profit or loss, property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause vi
ref:URI
Definition ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Calculation ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Presentation ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Back>

Element ird_fs_pe:RevenueFromGovernmentGrants
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of income recognised in relation to government grants. [Refer: Government grants]
en http://www.xbrl.org/2003/arcrole/concept-label Income from government grants
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.30
ref:Subparagraph b
ref:Clause vii
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 24.6
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromGovernmentGrants
Presentation ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromGovernmentGrants
ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:RevenueFromGovernmentGrants
Back>

Element ird_fs_pe:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Income tax relating to cash flow hedges of other comprehensive income
en http://www.xbrl.org/2003/arcrole/concept-label The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Other comprehensive income]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ->Weight: 1.0->  ird_fs_pe:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
Presentation ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
Back>

Element ird_fs_pe:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the revaluation surplus. [Refer: Revaluation surplus; Other comprehensive income]
en http://www.xbrl.org/2003/arcrole/concept-label Income tax relating to changes in revaluation surplus of other comprehensive income
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ->Weight: 1.0->  ird_fs_pe:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
Presentation ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
Back>

Element ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Income tax relating to components of other comprehensive income
en http://www.xbrl.org/2003/arcrole/concept-label Income tax relating to components of other comprehensive income
en http://www.xbrl.org/2003/arcrole/concept-label Aggregated income tax relating to components of other comprehensive income
en http://www.xbrl.org/2003/arcrole/concept-label The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:OtherComprehensiveIncome ->Weight: -1.0-> ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ->Weight: 1.0->  ird_fs_pe:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ->Weight:  1.0-> ird_fs_pe:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome
ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ->Weight: 1.0->  ird_fs_pe:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
Presentation ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Back>

Element ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Income tax relating to components of other comprehensive income [abstract]
References  
Presentation ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract
ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome
ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Back>

Element ird_fs_pe:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of income tax relating to amounts recognised in other comprehensive income in relation to actuarial gains and losses on defined benefit plans. [Refer: Other comprehensive income; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Income tax relating to defined benefit plans of other comprehensive income
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ->Weight: 1.0->  ird_fs_pe:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome
Presentation ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome
Back>

Element ird_fs_pe:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Income tax relating to exchange differences on translation of other comprehensive income
en http://www.xbrl.org/2003/arcrole/concept-label The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome ->Weight: 1.0->  ird_fs_pe:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
Presentation ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
Back>

Element ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
en http://www.xbrl.org/2003/arcrole/concept-label Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
en http://www.xbrl.org/2003/arcrole/concept-label The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:OtherComprehensiveIncome ->Weight: -1.0-> ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Presentation ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Back>

Element ird_fs_pe:IncomeTaxesPaidRefund
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The cash flows from income taxes paid or refunded.
en http://www.xbrl.org/2003/arcrole/concept-label Income taxes paid (refund)
en http://www.xbrl.org/2003/arcrole/concept-label Total income taxes paid (refund)
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.17
ref:URI
Calculation ird_fs_pe:IncomeTaxesPaidRefund ->Weight: 1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
ird_fs_pe:IncomeTaxesPaidRefund ->Weight: 1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
ird_fs_pe:IncomeTaxesPaidRefund ->Weight: 1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
Presentation ird_fs_pe:IncomeTaxesPaidRefundAbstract -> ird_fs_pe:IncomeTaxesPaidRefund
Back>

Element ird_fs_pe:IncomeTaxesPaidRefundAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Income taxes paid (refund) [abstract]
References  
Presentation ird_fs_pe:DisclosureOfCashFlowStatementExplanatory -> ird_fs_pe:IncomeTaxesPaidRefundAbstract
ird_fs_pe:IncomeTaxesPaidRefundAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
ird_fs_pe:IncomeTaxesPaidRefundAbstract ->  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
ird_fs_pe:IncomeTaxesPaidRefundAbstract ->  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
ird_fs_pe:IncomeTaxesPaidRefundAbstract ->  ird_fs_pe:IncomeTaxesPaidRefund
Back>

Element ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Income taxes paid (refund), classified as financing activities
en http://www.xbrl.org/2003/arcrole/concept-label Income taxes refund (paid)
en http://www.xbrl.org/2003/arcrole/concept-label The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.17
ref:URI
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.4
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0->  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
ird_fs_pe:IncomeTaxesPaidRefund ->Weight:  1.0 -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
ird_fs_pe:IncomeTaxesPaidRefundAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsFinancingActivities
Back>

Element ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Income taxes paid (refund), classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Income taxes refund (paid)
en http://www.xbrl.org/2003/arcrole/concept-label The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.17
ref:URI
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.4
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0->  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
ird_fs_pe:IncomeTaxesPaidRefund ->Weight:  1.0 -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
ird_fs_pe:IncomeTaxesPaidRefundAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Income taxes paid (refund), classified as operating activities
en http://www.xbrl.org/2003/arcrole/concept-label Income taxes refund (paid)
en http://www.xbrl.org/2003/arcrole/concept-label The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.17
ref:URI
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.4
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0->  ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
ird_fs_pe:IncomeTaxesPaidRefund ->Weight:  1.0 -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
ird_fs_pe:IncomeTaxesPaidRefundAbstract -> ird_fs_pe:IncomeTaxesPaidRefundClassifiedAsOperatingActivities
Back>

Element ird_fs_pe:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Income, expense, gains or losses of financial instruments [abstract]
References  
Presentation ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract
ird_fs_pe:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract -> ird_fs_pe:GainsLossesOnFinancialInstrumentsAbstract
ird_fs_pe:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract -> ird_fs_pe:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract
Back>

Element ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the financial effect of changes in accounting policy.
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) due to changes in accounting policy [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.13
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.14
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember
ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember
ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
Presentation ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember -> ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember
ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember -> ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember -> ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember -> ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember
ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember -> ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember -> ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
Back>

Element ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the financial effect of changes in accounting policy and corrections of prior period errors.
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.13
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.14
ref:Subparagraph c
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.23
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:RestatedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember
ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:FinancialEffectOfCorrectionsOfAccountingErrorsMember
ird_fs_pe:RestatedMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember
ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:FinancialEffectOfCorrectionsOfAccountingErrorsMember
Presentation ird_fs_pe:RestatedMember -> ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember -> ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember
ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember -> ird_fs_pe:FinancialEffectOfCorrectionsOfAccountingErrorsMember
ird_fs_pe:RestatedMember -> ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember -> ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember
ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember -> ird_fs_pe:FinancialEffectOfCorrectionsOfAccountingErrorsMember
Back>

Element ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the financial effect of changes in accounting policy required by HKFRS for Private Entities. [Refer: HKFRS for Private Entities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) due to changes in accounting policy required by HKFRS for Private Entities [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.13
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.13
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
Presentation ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember -> ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember -> ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByHKFRSsMember
Back>

Element ird_fs_pe:FinancialEffectOfCorrectionsOfAccountingErrorsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the financial effect of corrections of prior period errors.
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) due to corrections of prior period errors [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.23
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.23
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:FinancialEffectOfCorrectionsOfAccountingErrorsMember
ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:FinancialEffectOfCorrectionsOfAccountingErrorsMember
Presentation ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember -> ird_fs_pe:FinancialEffectOfCorrectionsOfAccountingErrorsMember
ird_fs_pe:IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember -> ird_fs_pe:FinancialEffectOfCorrectionsOfAccountingErrorsMember
Back>

Element ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the financial effect of voluntary changes in accounting policy.
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) due to voluntary changes in accounting policy [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.14
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
Presentation ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember -> ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
ird_fs_pe:FinancialEffectOfChangesInAccountingPolicyMember -> ird_fs_pe:IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
Back>

Element ird_fs_pe:IncreaseDecreaseInAccountingEstimate
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods.
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) in accounting estimate
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.18
ref:URI
Definition ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseInAccountingEstimate
Presentation ird_fs_pe:DisclosureOfChangesInAccountingEstimatesLineItems -> ird_fs_pe:IncreaseDecreaseInAccountingEstimate
Back>

Element ird_fs_pe:ChangesInBiologicalAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) in biological assets
en http://www.xbrl.org/2003/arcrole/concept-label Total increase (decrease) in biological assets
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in biological assets. [Refer: Biological assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.7
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ChangesInBiologicalAssets
Calculation ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:GainsLossesOnFairValueAdjustmentBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs_pe:DecreaseDueToHarvestBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
ird_fs_pe:ChangesInBiologicalAssets ->Weight: -1.0-> ird_fs_pe:DisposalsBiologicalAssets
Presentation ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:ChangesInBiologicalAssets
Back>

Element ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) in cash and cash equivalents
en http://www.xbrl.org/2003/arcrole/concept-label Net increase (decrease) in cash and cash equivalents
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.20
ref:URI
Calculation ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalents
Presentation ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents
ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents
Back>

Element ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) in cash and cash equivalents before effect of exchange rate changes
en http://www.xbrl.org/2003/arcrole/concept-label Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.13
ref:URI
Calculation ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0->  ird_fs_pe:CashFlowsFromUsedInOperatingActivities
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight:  1.0-> ird_fs_pe:CashFlowsFromUsedInInvestingActivities
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs_pe:CashFlowsFromUsedInFinancingActivities
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents ->Weight: 1.0->  ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight:  1.0->  ird_fs_pe:CashFlowsFromUsedInOperatingActivities
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight:  1.0-> ird_fs_pe:CashFlowsFromUsedInInvestingActivities
ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges ->Weight: 1.0-> ird_fs_pe:CashFlowsFromUsedInFinancingActivities
Presentation ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
Back>

Element ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) in defined benefit obligation, at present value
en http://www.xbrl.org/2003/arcrole/concept-label Total increase (decrease) in defined benefit obligation, at present value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue
Calculation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0->  ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight:  1.0->  ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight:  1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: -1.0-> ird_fs_pe:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0->  ird_fs_pe:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight:  -1.0-> ird_fs_pe:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: -1.0->  ird_fs_pe:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight:  -1.0-> ird_fs_pe:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue
Presentation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue
Back>

Element ird_fs_pe:ChangesInEquity
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) in equity
en http://www.xbrl.org/2003/arcrole/concept-label Total increase (decrease) in equity
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in equity. [Refer: Equity]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ChangesInEquity
Calculation ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:ComprehensiveIncome
ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IssueOfEquity
ird_fs_pe:ChangesInEquity ->Weight: -1.0-> ird_fs_pe:DividendsPaid
ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners
ird_fs_pe:ChangesInEquity ->Weight: -1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherDistributionsToOwners
ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions
ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions
Presentation ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:ChangesInEquity
Back>

Element ird_fs_pe:ChangesInGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) in goodwill
en http://www.xbrl.org/2003/arcrole/concept-label Total increase (decrease) in goodwill
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in goodwill. [Refer: Goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.26
ref:URI
Calculation ird_fs_pe:ChangesInGoodwill ->Weight: 1.0-> ird_fs_pe:AdditionalRecognitionGoodwill
ird_fs_pe:ChangesInGoodwill ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
ird_fs_pe:ChangesInGoodwill ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
ird_fs_pe:ChangesInGoodwill ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossGoodwill
ird_fs_pe:ChangesInGoodwill ->Weight: -1.0-> ird_fs_pe:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill
ird_fs_pe:ChangesInGoodwill ->Weight: -1.0-> ird_fs_pe:AmortisationGoodwill
Presentation ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:ChangesInGoodwill
Back>

Element ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) in intangible assets other than goodwill
en http://www.xbrl.org/2003/arcrole/concept-label Total increase (decrease) in intangible assets other than goodwill
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill
Calculation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0->  ird_fs_pe:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight:  1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs_pe:AmortisationIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0->  ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: -1.0->  ird_fs_pe:DisposalsIntangibleAssetsOtherThanGoodwill
Presentation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill
Back>

Element ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) in investment property at cost less accumulated depreciation and impairment
en http://www.xbrl.org/2003/arcrole/concept-label Total increase (decrease) in investment property at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0->  ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0->  ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0->  ird_fs_pe:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0 -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0 -> ird_fs_pe:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:ChangesInInvestmentProperty
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in investment property at fair value through profit or loss. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) in investment property at fair value through profit or loss
en http://www.xbrl.org/2003/arcrole/concept-label Total increase (decrease) in investment property at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 16.10
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsInvestmentProperty
ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:GainsLossesOnFairValueAdjustmentInvestmentProperty
ird_fs_pe:ChangesInInvestmentProperty ->Weight: -1.0-> ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentProperty
Presentation ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:ChangesInInvestmentProperty
Back>

Element ird_fs_pe:IncreaseDecreaseInNumberOfSharesOutstanding
Substitution Group xbrli:item
Type xbrli:sharesItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) in number of shares outstanding
en http://www.xbrl.org/2003/arcrole/concept-label Total increase (decrease) in number of shares outstanding
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph a
ref:Clause iv
ref:URI
Definition ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:IncreaseDecreaseInNumberOfSharesOutstanding
Presentation ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract -> ird_fs_pe:IncreaseDecreaseInNumberOfSharesOutstanding
Back>

Element ird_fs_pe:ChangesInOtherProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) in other provisions
en http://www.xbrl.org/2003/arcrole/concept-label Total increase (decrease) in other provisions
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in other provisions. [Refer: Other provisions]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ChangesInOtherProvisions
Calculation ird_fs_pe:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs_pe:AdditionalProvisionsOtherProvisions
ird_fs_pe:ChangesInOtherProvisions ->Weight: -1.0-> ird_fs_pe:ProvisionUsedOtherProvisions
ird_fs_pe:ChangesInOtherProvisions ->Weight: -1.0-> ird_fs_pe:UnusedProvisionReversedOtherProvisions
ird_fs_pe:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
ird_fs_pe:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
Presentation ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:ChangesInOtherProvisions
Back>

Element ird_fs_pe:ChangesInPlanAssetsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the fair value of defined benefit plan assets. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) in plan assets, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label Total increase (decrease) in plan assets, at fair value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:URI
Definition ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ChangesInPlanAssetsAtFairValue
Calculation ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: -1.0-> ird_fs_pe:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: -1.0-> ird_fs_pe:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
Presentation ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:ChangesInPlanAssetsAtFairValue
Back>

Element ird_fs_pe:ChangesInPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) in property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label Total increase (decrease) in property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ChangesInPropertyPlantAndEquipment
Calculation ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs_pe:DepreciationPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs_pe:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: -1.0-> ird_fs_pe:DisposalsPropertyPlantAndEquipment
Presentation ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ChangesInPropertyPlantAndEquipment
Back>

Element ird_fs_pe:ChangesInReimbursementRightsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) in reimbursement rights, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label Total increase (decrease) in reimbursement rights, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the fair value of reimbursement rights. [Refer: At fair value [member]; Reimbursement rights, at fair value]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:URI
Definition ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInReimbursementRightsAtFairValue
Calculation ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: -1.0-> ird_fs_pe:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: -1.0-> ird_fs_pe:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
Presentation ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:ChangesInReimbursementRightsAtFairValue
Back>

Element ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the fair value of defined benefit plan assets resulting from actuarial gains (losses). [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through actuarial gains (losses), plan assets, at fair value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
Calculation ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
Presentation ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
Back>

Element ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the fair value of reimbursement rights resulting from actuarial gains (losses). [Refer: At fair value [member]; Reimbursement rights, at fair value]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue
Calculation ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue
Presentation ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue
Back>

Element ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the fair value of defined benefit plan assets resulting from business combinations. [Refer: At fair value [member]; Business combinations [member]; Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through business combinations, plan assets, at fair value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
Calculation ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
Presentation ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
Back>

Element ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through business combinations, reimbursement rights, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the fair value of reimbursement rights resulting from business combinations. [Refer: At fair value [member]; Business combinations [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue
Calculation ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue
Presentation ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue
Back>

Element ird_fs_pe:IncreaseDecreaseThroughChangesInAccountingPoliciesRetainedEarnings
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through changes in accounting policies, retained earnings
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in retained earnings resulting from changes in accounting policies. [Refer: Retained earnings]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.5
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract -> ird_fs_pe:IncreaseDecreaseThroughChangesInAccountingPoliciesRetainedEarnings
Back>

Element ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. A subsidiary is an entity that is controlled by another entity.
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph c
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
Calculation ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
Presentation ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
Back>

Element ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the fair value of defined benefit plan assets resulting from contributions by the employer. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through contributions by employer, plan assets, at fair value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:Clause i
ref:URI
Definition ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
Calculation ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
Presentation ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
Back>

Element ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through contributions by employer, reimbursement rights, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the fair value of reimbursement rights resulting from contributions by the employer. [Refer: At fair value [member]; Reimbursement rights, at fair value]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:Clause i
ref:URI
Definition ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue
Calculation ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue
Presentation ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue
Back>

Element ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the fair value of defined benefit plan assets resulting from contributions by plan participants. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through contributions by plan participants, plan assets, at fair value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:Clause i
ref:URI
Definition ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue
Calculation ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue
Presentation ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue
Back>

Element ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the fair value of reimbursement rights resulting from contributions by plan participants. [Refer: At fair value [member]; Reimbursement rights, at fair value]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:Clause i
ref:URI
Definition ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue
Calculation ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue
Presentation ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue
Back>

Element ird_fs_pe:IncreaseDecreaseThroughCorrectionsOfErrorsRetainedEarnings
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through corrections of errors, retained earnings
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in retained earnings resulting from corrections of errors. [Refer: Retained earnings]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.5
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract -> ird_fs_pe:IncreaseDecreaseThroughCorrectionsOfErrorsRetainedEarnings
Back>

Element ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the present value of a defined benefit obligation resulting from employee service in the current period. [Refer: Defined benefit obligation, at present value]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through current service cost, defined benefit obligation, at present value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue
Calculation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0->  ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue
Presentation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue
Back>

Element ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the present value of a defined benefit obligation resulting from interest cost. [Refer: Defined benefit obligation, at present value]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through interest cost, defined benefit obligation, at present value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
Calculation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0->  ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
Presentation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
Back>

Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through net exchange differences, biological assets
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in biological 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: Biological assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.7
ref:Subparagraph c
ref:Clause v
ref:URI
Definition ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
Calculation ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
Presentation ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
Back>

Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the present value of a defined benefit obligation resulting from foreign currency exchange rate changes on plans measured in a currency different from the entity's presentation currency. [Refer: Defined benefit obligation, at present value]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through net exchange differences, defined benefit obligation, at present value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue
Calculation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0->  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue
Presentation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue
Back>

Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through net exchange differences, goodwill
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in goodwill 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: Goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.26
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:ChangesInGoodwill ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
Presentation ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
Back>

Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through net exchange differences, intangible assets other than goodwill
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in intangible assets other than goodwill 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: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph e
ref:Clause vi
ref:URI
Definition ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
Calculation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
Presentation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
Back>

Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in investment property at cost less accumulated depreciation and impairment 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: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through net exchange differences, investment property at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause viii
ref:URI
Definition ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0->  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in investment property at fair value through profit or loss 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: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through net exchange differences, investment property at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 16.10
ref:Subparagraph e
ref:Clause v
ref:URI
Calculation ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
Presentation ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
Back>

Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through net exchange differences, other provisions
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity's presentation currency. [Refer: Other provisions]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
Calculation ird_fs_pe:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
Presentation ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
Back>

Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the fair value of defined benefit plan assets resulting from foreign currency exchange rate changes on plans measured in a currency different from the entity's presentation currency. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through net exchange differences, plan assets, at fair value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
Calculation ird_fs_pe:ChangesInPlanAssetsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
Presentation ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
Back>

Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through net exchange differences, property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in property, plant and equipment 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]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause viii
ref:URI
Definition ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Calculation ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Presentation ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Back>

Element ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through net exchange differences, reimbursement rights, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the fair value of reimbursement rights resulting from foreign currency exchange rate changes on plans measured in a currency that is different from the entity's presentation currency. [Refer: At fair value [member]; Reimbursement rights, at fair value]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
Calculation ird_fs_pe:ChangesInReimbursementRightsAtFairValue ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
Presentation ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
Back>

Element ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through other changes, biological assets
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.7
ref:Subparagraph c
ref:Clause vi
ref:URI
Definition ird_fs_pe:ChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
Calculation ird_fs_pe:ChangesInBiologicalAssets ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
Presentation ird_fs_pe:ChangesInBiologicalAssetsAbstract -> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
Back>

Element ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through other changes, equity
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
Calculation ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
Presentation ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesEquity
Back>

Element ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through other changes, goodwill
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.26
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:ChangesInGoodwill ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
Presentation ird_fs_pe:ChangesInGoodwillAbstract -> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
Back>

Element ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through other changes, intangible assets other than goodwill
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph e
ref:Clause vi
ref:URI
Definition ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
Calculation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
Presentation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
Back>

Element ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in investment property at cost less accumulated depreciation and impairment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through other changes, investment property at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause viii
ref:URI
Definition ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0->  ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentProperty
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in investment property at fair value through profit or loss resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through other changes, investment property at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 16.10
ref:Subparagraph e
ref:Clause v
ref:URI
Calculation ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentProperty
Presentation ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesInvestmentProperty
Back>

Element ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through other changes, property, plant and equipment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause viii
ref:URI
Definition ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
Calculation ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
Presentation ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
Back>

Element ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in the present value of a defined benefit obligation resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting in the current period from the introduction of, or changes to, post-employment benefits or other long-term employee benefits. [Refer: Defined benefit obligation, at present value]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through past service cost, defined benefit obligation, at present value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue
Calculation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValue ->Weight: 1.0->  ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue
Presentation ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract -> ird_fs_pe:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue
Back>

Element ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through share-based payment transactions, equity
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph c
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions
Calculation ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions
Presentation ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughSharebasedPaymentTransactions
Back>

Element ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through transfers and other changes, other provisions
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Other provisions]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
Calculation ird_fs_pe:ChangesInOtherProvisions ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
Presentation ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
Back>

Element ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]
en http://www.xbrl.org/2003/arcrole/concept-label Increase (decrease) through treasury share transactions, equity
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph c
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions
Calculation ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions
Presentation ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughTreasuryShareTransactions
Back>

Element ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note.
en http://www.xbrl.org/2003/arcrole/concept-label Increase through other contributions by owners, equity
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph c
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners
Calculation ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners
Presentation ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IncreaseDecreaseThroughOtherContributionsByOwners
Back>

Element ird_fs_pe:IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Indication of other forms of government assistance with direct benefits for entity
en http://www.xbrl.org/2003/arcrole/concept-label The description of an indication of forms of government assistance from which the entity has directly benefited, other than government grants recognised in the financial statements. [Refer: Government grants]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 24.6
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfGovernmentGrantsExplanatory -> ird_fs_pe:IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity
Back>

Element ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Contingent liabilities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Indication of uncertainties of amount or timing of outflows, contingent liabilities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.15
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
Presentation ird_fs_pe:DisclosureOfContingentLiabilitiesLineItems -> ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
Back>

Element ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions]
en http://www.xbrl.org/2003/arcrole/concept-label Indication of uncertainties of amount or timing of outflows, other provisions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
Presentation ird_fs_pe:DisclosureOfOtherProvisionsLineItems -> ird_fs_pe:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
Back>

Element ird_fs_pe:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Information about contingent liabilities that disclosure is not practicable
en http://www.xbrl.org/2003/arcrole/concept-label Information about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Contingent liabilities [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.15
ref:URI
Presentation ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable
Back>

Element ird_fs_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrant
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Intangible assets acquired by way of government grant
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.28
ref:Subparagraph b
ref:Clause ii
ref:URI
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrant
Back>

Element ird_fs_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Intangible assets acquired by way of government grant, fair value initially recognised
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.28
ref:Subparagraph b
ref:Clause i
ref:URI
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue
Back>

Element ird_fs_pe:IntangibleAssetsAndGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Intangible assets and goodwill
en http://www.xbrl.org/2003/arcrole/concept-label Total intangible assets and goodwill
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Calculation ird_fs_pe:IntangibleAssetsAndGoodwill ->Weight: 1.0-> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
ird_fs_pe:IntangibleAssetsAndGoodwill ->Weight: 1.0-> ird_fs_pe:Goodwill
Presentation ird_fs_pe:IntangibleAssetsAndGoodwillAbstract -> ird_fs_pe:IntangibleAssetsAndGoodwill
Back>

Element ird_fs_pe:IntangibleAssetsAndGoodwillAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Intangible assets and goodwill [abstract]
References  
Presentation ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:IntangibleAssetsAndGoodwillAbstract
ird_fs_pe:IntangibleAssetsAndGoodwillAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract
ird_fs_pe:IntangibleAssetsAndGoodwillAbstract -> ird_fs_pe:Goodwill
ird_fs_pe:IntangibleAssetsAndGoodwillAbstract ->  ird_fs_pe:IntangibleAssetsAndGoodwill
Back>

Element ird_fs_pe:IntangibleAssetsMaterialToEntity
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Intangible assets material to entity
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.28
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IntangibleAssetsMaterialToEntity
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems -> ird_fs_pe:IntangibleAssetsMaterialToEntity
Back>

Element ird_fs_pe:IntangibleAssetsMaterialToEntityAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Intangible assets material to entity [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.28
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:IntangibleAssetsMaterialToEntityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:IntangibleAssetsMaterialToEntityMember
ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:IntangibleAssetsMaterialToEntityAxis
ird_fs_pe:IntangibleAssetsMaterialToEntityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:IntangibleAssetsMaterialToEntityMember
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityTable -> ird_fs_pe:IntangibleAssetsMaterialToEntityAxis
ird_fs_pe:IntangibleAssetsMaterialToEntityAxis -> ird_fs_pe:IntangibleAssetsMaterialToEntityMember
ird_fs_pe:IntangibleAssetsMaterialToEntityAxis -> ird_fs_pe:IntangibleAssetsMaterialToEntityMember
Back>

Element ird_fs_pe:IntangibleAssetsMaterialToEntityMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for intangible assets material to the entity. It also represents the standard value for the 'Intangible assets material to entity' axis if no other member is used. [Refer: Intangible assets material to entity]
en http://www.xbrl.org/2003/arcrole/concept-label Intangible assets material to entity [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.28
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:IntangibleAssetsMaterialToEntityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default ->  ird_fs_pe:IntangibleAssetsMaterialToEntityMember
ird_fs_pe:IntangibleAssetsMaterialToEntityAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:IntangibleAssetsMaterialToEntityMember
Presentation ird_fs_pe:IntangibleAssetsMaterialToEntityAxis -> ird_fs_pe:IntangibleAssetsMaterialToEntityMember
ird_fs_pe:IntangibleAssetsMaterialToEntityAxis -> ird_fs_pe:IntangibleAssetsMaterialToEntityMember
Back>

Element ird_fs_pe:IntangibleAssetsOtherThanGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Intangible assets other than goodwill
en http://www.xbrl.org/2003/arcrole/concept-label Intangible assets other than goodwill at beginning of period
en http://www.xbrl.org/2003/arcrole/concept-label Intangible assets other than goodwill at end of period
en http://www.xbrl.org/2003/arcrole/concept-label Total intangible assets other than goodwill
en http://www.xbrl.org/2003/arcrole/concept-label The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph e
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph g
ref:URI
Definition ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
Calculation ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:BrandNames
ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:IntangibleExplorationAndEvaluationAssets
ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:MastheadsAndPublishingTitles
ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:ComputerSoftware
ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:LicencesAndFranchises
ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypes
ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssets
ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:OtherIntangibleAssets
ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:IntangibleAssetsUnderDevelopment
ird_fs_pe:IntangibleAssetsAndGoodwill ->Weight: 1.0-> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
ird_fs_pe:AssetsAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract ->  ird_fs_pe:IntangibleAssetsOtherThanGoodwill
ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract ->  ird_fs_pe:IntangibleAssetsOtherThanGoodwill
ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract ->  ird_fs_pe:IntangibleAssetsOtherThanGoodwill
Back>

Element ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Intangible assets other than goodwill [abstract]
References  
Presentation ird_fs_pe:IntangibleAssetsAndGoodwillAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract
ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:BrandNames
ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract ->  ird_fs_pe:IntangibleExplorationAndEvaluationAssets
ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract ->  ird_fs_pe:MastheadsAndPublishingTitles
ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract ->  ird_fs_pe:ComputerSoftware
ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract ->  ird_fs_pe:LicencesAndFranchises
ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypes
ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract ->  ird_fs_pe:IntangibleAssetsUnderDevelopment
ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract ->  ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssets
ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract ->  ird_fs_pe:OtherIntangibleAssets
ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract ->  ird_fs_pe:IntangibleAssetsOtherThanGoodwill
Back>

Element ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Intangible assets other than goodwill [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 27.33
ref:Subparagraph d
ref:URI
Definition ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:BrandNamesMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IntangibleExplorationAndEvaluationAssetsMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MastheadsAndPublishingTitlesMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ComputerSoftwareMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:LicencesAndFranchisesMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypesMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IntangibleAssetsUnderDevelopmentMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherIntangibleAssetsMember
ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
Presentation ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:BrandNamesMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->  ird_fs_pe:IntangibleExplorationAndEvaluationAssetsMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->  ird_fs_pe:MastheadsAndPublishingTitlesMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->  ird_fs_pe:ComputerSoftwareMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->  ird_fs_pe:LicencesAndFranchisesMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypesMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->  ird_fs_pe:IntangibleAssetsUnderDevelopmentMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->  ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember
ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->  ird_fs_pe:OtherIntangibleAssetsMember
ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
ird_fs_pe:ClassesOfIntangibleAssetsOtherThanGoodwillAxis -> ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember
Back>

Element ird_fs_pe:IntangibleAssetsPledgedAsSecurityForLiabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Intangible assets pledged as security for liabilities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.28
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:IntangibleAssetsPledgedAsSecurityForLiabilities
Back>

Element ird_fs_pe:IntangibleAssetsUnderDevelopment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Intangible assets under development
en http://www.xbrl.org/2003/arcrole/concept-label The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:URI
Calculation ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:IntangibleAssetsUnderDevelopment
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IntangibleAssetsUnderDevelopment
Back>

Element ird_fs_pe:IntangibleAssetsUnderDevelopmentMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Intangible assets under development [member]
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:URI
Definition ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IntangibleAssetsUnderDevelopmentMember
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:IntangibleAssetsUnderDevelopmentMember
Back>

Element ird_fs_pe:IntangibleAssetsWhoseTitleIsRestricted
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Intangible assets whose title is restricted
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.28
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:IntangibleAssetsWhoseTitleIsRestricted
Back>

Element ird_fs_pe:IntangibleExplorationAndEvaluationAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Intangible exploration and evaluation assets
en http://www.xbrl.org/2003/arcrole/concept-label The amount of exploration and evaluation expenditures recognised as intangible assets in accordance with the entity's accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:URI
Calculation ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:IntangibleExplorationAndEvaluationAssets
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IntangibleExplorationAndEvaluationAssets
Back>

Element ird_fs_pe:IntangibleExplorationAndEvaluationAssetsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Intangible exploration and evaluation assets [member]
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Intangible exploration and evaluation assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:URI
Definition ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IntangibleExplorationAndEvaluationAssetsMember
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:IntangibleExplorationAndEvaluationAssetsMember
Back>

Element ird_fs_pe:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Interest expense for financial liabilities not at fair value through profit or loss
en http://www.xbrl.org/2003/arcrole/concept-label The amount of expense arising from interest for financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.48
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
Back>

Element ird_fs_pe:RevenueFromInterest
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of income arising from interest.
en http://www.xbrl.org/2003/arcrole/concept-label Interest income
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.30
ref:Subparagraph b
ref:Clause iii
ref:URI
Calculation ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromInterest
Presentation ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromInterest
Back>

Element ird_fs_pe:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]
References  
Presentation ird_fs_pe:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract -> ird_fs_pe:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract
ird_fs_pe:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss
ird_fs_pe:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
Back>

Element ird_fs_pe:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Interest income for financial assets not at fair value through profit or loss
en http://www.xbrl.org/2003/arcrole/concept-label The amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.48
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss
Back>

Element ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Interest paid, classified as financing activities
en http://www.xbrl.org/2003/arcrole/concept-label Interest paid
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow for interest paid, classified as financing activities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.14
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0->  ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsFinancingActivities
Back>

Element ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow for interest paid, classified as investing activities.
en http://www.xbrl.org/2003/arcrole/concept-label Interest paid, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Interest paid
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.14
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0->  ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:InterestPaidClassifiedAsOperatingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Interest paid, classified as operating activities
en http://www.xbrl.org/2003/arcrole/concept-label Interest paid
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow for interest paid, classified as operating activities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.15
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:InterestPaidClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0->  ird_fs_pe:InterestPaidClassifiedAsOperatingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:InterestPaidClassifiedAsOperatingActivities
Back>

Element ird_fs_pe:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for interest rate risks of debt instruments measured at amortised cost. Interest rate risk is a type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates.
en http://www.xbrl.org/2003/arcrole/concept-label Interest rate risks of debt instruments measured at amortised cost [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.17
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember
Presentation ird_fs_pe:TypesOfRisksMember -> ird_fs_pe:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember
Back>

Element ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Interest received, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Interest received
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from interest received, classified as investing activities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.14
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0->  ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:InterestReceivedClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Interest received, classified as operating activities
en http://www.xbrl.org/2003/arcrole/concept-label Interest received
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from interest received, classified as operating activities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.15
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0->  ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:InterestReceivedClassifiedAsOperatingActivities
Back>

Element ird_fs_pe:InventoriesTotal
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process.
en http://www.xbrl.org/2003/arcrole/concept-label Inventories
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InventoriesTotal
Presentation ird_fs_pe:AssetsAbstract -> ird_fs_pe:InventoriesTotal
Back>

Element ird_fs_pe:InventoriesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for inventories. [Refer: Inventories]
en http://www.xbrl.org/2003/arcrole/concept-label Inventories [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 27.33
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:InventoriesMember
Presentation ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:InventoriesMember
Back>

Element ird_fs_pe:InventoriesPledgedAsSecurityForLiabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Inventories pledged as security for liabilities
en http://www.xbrl.org/2003/arcrole/concept-label The amount of inventories pledged as security for liabilities. [Refer: Inventories]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 13.22
ref:Subparagraph e
ref:URI
Presentation ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:InventoriesPledgedAsSecurityForLiabilities
Back>

Element ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Inventory recognised as of acquisition date
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate
Calculation ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: 1.0->  ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate
Presentation ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:InventoryRecognisedAsOfAcquisitionDate
Back>

Element ird_fs_pe:InventoryWritedown2011
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Inventory write-down
en http://www.xbrl.org/2003/arcrole/concept-label The amount of expense recognised related to the impairment of inventories to the selling price less costs to complete and sell. [Refer: Inventories]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 13.22
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:InventoryWritedown2011
Back>

Element ird_fs_pe:InvestmentPropertyMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for property (land or a building - or part of a building - or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.
en http://www.xbrl.org/2003/arcrole/concept-label Investment property [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:InvestmentPropertyMember
Presentation ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:InvestmentPropertyMember
Back>

Element ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of investment property at cost less accumulated depreciation and impairment, because the fair value cannot be measured reliably without undue cost or effort on an ongoing basis. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Investment property at cost less accumulated depreciation and impairment
en http://www.xbrl.org/2003/arcrole/concept-label Investment property at cost less accumulated depreciation and impairment at beginning of period
en http://www.xbrl.org/2003/arcrole/concept-label Investment property at cost less accumulated depreciation and impairment at end of period
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph ea
ref:URI
Definition ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
Calculation ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
ird_fs_pe:AssetsAbstract -> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems -> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
ird_fs_pe:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentLineItems -> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
Back>

Element ird_fs_pe:InvestmentProperty
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of investment property at fair value through profit or loss. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Investment property at fair value through profit or loss
en http://www.xbrl.org/2003/arcrole/concept-label Investment property at fair value through profit or loss at beginning of period
en http://www.xbrl.org/2003/arcrole/concept-label Investment property at fair value through profit or loss at end of period
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 16.10
ref:Subparagraph e
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph f
ref:URI
Calculation ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:InvestmentProperty
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InvestmentProperty
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:InvestmentProperty
ird_fs_pe:AssetsAbstract -> ird_fs_pe:InvestmentProperty
ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract ->  ird_fs_pe:InvestmentProperty
ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract -> ird_fs_pe:InvestmentProperty
Back>

Element ird_fs_pe:InvestmentsInAssociates
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Investments in associates
en http://www.xbrl.org/2003/arcrole/concept-label The amount of investments in associates. An associate is an entity, including an unincorporated entity such as a partnership, over which the investor has significant influence and that is neither a subsidiary nor an interest in a joint venture.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 14.12
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph j
ref:URI
Calculation ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:InvestmentsInAssociates
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InvestmentsInAssociates
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:InvestmentsInAssociates
ird_fs_pe:AssetsAbstract -> ird_fs_pe:InvestmentsInAssociates
ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory ->  ird_fs_pe:InvestmentsInAssociates
Back>

Element ird_fs_pe:InvestmentsInAssociatesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for investments in associates. [Refer: Investments in associates]
en http://www.xbrl.org/2003/arcrole/concept-label Investments in associates [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 27.33
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:InvestmentsInAssociatesMember
Presentation ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:InvestmentsInAssociatesMember
Back>

Element ird_fs_pe:InvestmentsInAssociatesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of investments in associates accounted for under the cost model because the undue cost or effort exemption is applied. [Refer: Investments in associates]
en http://www.xbrl.org/2003/arcrole/concept-label Investments in associates accounted for under cost model because undue cost or effort exemption is applied
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 14.15
ref:URI
Presentation ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:InvestmentsInAssociatesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied
Back>

Element ird_fs_pe:InvestmentsInJointVentures
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Investments in joint ventures
en http://www.xbrl.org/2003/arcrole/concept-label The amount of investments in joint ventures. A joint venture is a contractual arrangement whereby two or more parties undertake an economic activity that is subject to joint control.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 15.19
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph k
ref:URI
Calculation ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:InvestmentsInJointVentures
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:InvestmentsInJointVentures
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:InvestmentsInJointVentures
ird_fs_pe:AssetsAbstract -> ird_fs_pe:InvestmentsInJointVentures
ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory ->  ird_fs_pe:InvestmentsInJointVentures
Back>

Element ird_fs_pe:InvestmentsInJointVenturesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for investments in joint ventures. [Refer: Investments in joint ventures]
en http://www.xbrl.org/2003/arcrole/concept-label Investments in joint ventures [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 27.33
ref:Subparagraph f
ref:URI
Definition ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:InvestmentsInJointVenturesMember
Presentation ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:InvestmentsInJointVenturesMember
Back>

Element ird_fs_pe:InvestmentsInJointlyControlledEntitiesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of investments in jointly controlled entities accounted for under the cost model because the undue cost or effort exemption is applied. A jointly controlled entity is a joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest.
en http://www.xbrl.org/2003/arcrole/concept-label Investments in jointly controlled entities accounted for under cost model because undue cost or effort exemption is applied
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 15.21
ref:URI
Presentation ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:InvestmentsInJointlyControlledEntitiesAccountedForUnderCostModelBecauseUndueCostOrEffortExemptionIsApplied
Back>

Element ird_fs_pe:InvestmentsInSubsidiariesNotConsolidatedAtReportingDate
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of investments in subsidiaries that are not consolidated at the reporting date. A subsidiary is an entity that is controlled by another entity.
en http://www.xbrl.org/2003/arcrole/concept-label Investments in subsidiaries not consolidated at reporting date
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.23A
ref:URI
Presentation ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:InvestmentsInSubsidiariesNotConsolidatedAtReportingDate
Back>

Element ird_fs_pe:IssueOfEquity
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Issue of equity
en http://www.xbrl.org/2003/arcrole/concept-label The increase in equity through the issue of equity instruments.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph c
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IssueOfEquity
Calculation ird_fs_pe:ChangesInEquity ->Weight: 1.0-> ird_fs_pe:IssueOfEquity
Presentation ird_fs_pe:ChangesInEquityAbstract -> ird_fs_pe:IssueOfEquity
Back>

Element ird_fs_pe:IssuedCapital
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Issued capital
en http://www.xbrl.org/2003/arcrole/concept-label The nominal value of capital issued.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph f
ref:URI
Calculation ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:IssuedCapital
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:IssuedCapital
Presentation ird_fs_pe:EquityAbstract -> ird_fs_pe:IssuedCapital
ird_fs_pe:EquityAbstract -> ird_fs_pe:IssuedCapital
Back>

Element ird_fs_pe:IssuedCapitalMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a component of equity representing issued capital.
en http://www.xbrl.org/2003/arcrole/concept-label Issued capital [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:URI
Definition ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:IssuedCapitalMember
Presentation ird_fs_pe:EquityAttributableToOwnersOfParentMember -> ird_fs_pe:IssuedCapitalMember
Back>

Element ird_fs_pe:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for issues or repurchases of entity's debt or equity instruments.
en http://www.xbrl.org/2003/arcrole/concept-label Issues or repurchases of entity's debt or equity instruments [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.11
ref:Subparagraph f
ref:URI
Definition ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember
Presentation ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember
Back>

Element ird_fs_pe:KeyManagementPersonnelCompensation
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Key management personnel compensation
en http://www.xbrl.org/2003/arcrole/concept-label The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.7
ref:URI
Presentation ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:KeyManagementPersonnelCompensation
Back>

Element ird_fs_pe:KeyManagementPersonnelOfEntityOrParentMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.
en http://www.xbrl.org/2003/arcrole/concept-label Key management personnel of entity or parent [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.10
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:RelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:KeyManagementPersonnelOfEntityOrParentMember
Presentation ird_fs_pe:RelatedPartiesMember -> ird_fs_pe:KeyManagementPersonnelOfEntityOrParentMember
Back>

Element ird_fs_pe:Land
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Land
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:LandAndBuildings ->Weight: 1.0-> ird_fs_pe:Land
Presentation ird_fs_pe:LandAndBuildingsAbstract -> ird_fs_pe:Land
Back>

Element ird_fs_pe:LandMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Land [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.2
ref:URI
Definition ird_fs_pe:LandAndBuildingsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:LandMember
Presentation ird_fs_pe:LandAndBuildingsMember -> ird_fs_pe:LandMember
Back>

Element ird_fs_pe:LandAndBuildings
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Land and buildings
en http://www.xbrl.org/2003/arcrole/concept-label Total land and buildings
en http://www.xbrl.org/2003/arcrole/concept-label The amount of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:LandAndBuildings
ird_fs_pe:LandAndBuildings ->Weight: 1.0-> ird_fs_pe:Land
ird_fs_pe:LandAndBuildings ->Weight: 1.0-> ird_fs_pe:Buildings
Presentation ird_fs_pe:LandAndBuildingsAbstract -> ird_fs_pe:LandAndBuildings
Back>

Element ird_fs_pe:LandAndBuildingsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Land and buildings [abstract]
References  
Presentation ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:LandAndBuildingsAbstract
ird_fs_pe:LandAndBuildingsAbstract -> ird_fs_pe:Land
ird_fs_pe:LandAndBuildingsAbstract ->  ird_fs_pe:Buildings
ird_fs_pe:LandAndBuildingsAbstract -> ird_fs_pe:LandAndBuildings
Back>

Element ird_fs_pe:LandAndBuildingsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Land and buildings [member]
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.2
ref:URI
Definition ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:LandAndBuildingsMember
ird_fs_pe:LandAndBuildingsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:LandMember
ird_fs_pe:LandAndBuildingsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:BuildingsMember
Presentation ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:LandAndBuildingsMember
ird_fs_pe:LandAndBuildingsMember -> ird_fs_pe:LandMember
ird_fs_pe:LandAndBuildingsMember ->  ird_fs_pe:BuildingsMember
Back>

Element ird_fs_pe:LaterThanFiveYearsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a time band of later than five years.
en http://www.xbrl.org/2003/arcrole/concept-label Later than five years [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph b
ref:Clause iii
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.16
ref:Subparagraph a
ref:Clause iii
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.23
ref:Subparagraph a
ref:Clause iii
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.30
ref:Subparagraph a
ref:Clause iii
ref:URI
Definition ird_fs_pe:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:LaterThanFiveYearsMember
ird_fs_pe:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:LaterThanFiveYearsMember
Presentation ird_fs_pe:AggregatedTimeBandsMember -> ird_fs_pe:LaterThanFiveYearsMember
Back>

Element ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a time band of later than one year and not later than five years.
en http://www.xbrl.org/2003/arcrole/concept-label Later than one year and not later than five years [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph b
ref:Clause ii
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.16
ref:Subparagraph a
ref:Clause ii
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.23
ref:Subparagraph a
ref:Clause ii
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.30
ref:Subparagraph a
ref:Clause ii
ref:URI
Definition ird_fs_pe:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember
ird_fs_pe:AggregatedTimeBandsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember
Presentation ird_fs_pe:AggregatedTimeBandsMember -> ird_fs_pe:LaterThanOneYearAndNotLaterThanFiveYearsMember
Back>

Element ird_fs_pe:LeaseAndSubleasePaymentsRecognisedAsExpense
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Lease and sublease payments recognised as expense
en http://www.xbrl.org/2003/arcrole/concept-label The amount of payments on leases and subleases recognised as an expense by the lessee.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.16
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory -> ird_fs_pe:LeaseAndSubleasePaymentsRecognisedAsExpense
Back>

Element ird_fs_pe:LeasesAsLesseeRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Leases as lessee, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph d
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:LeasesAsLesseeRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:LeasesAsLesseeRelatedPartyTransactions
Back>

Element ird_fs_pe:LeasesAsLessorRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Leases as lessor, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph d
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:LeasesAsLessorRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:LeasesAsLessorRelatedPartyTransactions
Back>

Element ird_fs_pe:LegalFormOfEntity
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Legal form of entity
en http://www.xbrl.org/2003/arcrole/concept-label Information about the legal structure under which the entity operates.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.24
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:LegalFormOfEntity
Back>

Element ird_fs_pe:LegalProceedingsContingentLiabilityMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Legal proceedings contingent liability [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.15
ref:URI
Definition ird_fs_pe:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:LegalProceedingsContingentLiabilityMember
Presentation ird_fs_pe:ContingentLiabilitiesMember -> ird_fs_pe:LegalProceedingsContingentLiabilityMember
Back>

Element ird_fs_pe:LegalProceedingsProvision
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Legal proceedings provision
en http://www.xbrl.org/2003/arcrole/concept-label Total legal proceedings provision
en http://www.xbrl.org/2003/arcrole/concept-label The amount of provision for legal proceedings. [Refer: Other provisions]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.9
ref:URI
Calculation ird_fs_pe:LegalProceedingsProvision ->Weight: 1.0-> ird_fs_pe:LongtermLegalProceedingsProvision
ird_fs_pe:LegalProceedingsProvision ->Weight: 1.0-> ird_fs_pe:ShorttermLegalProceedingsProvision
Presentation ird_fs_pe:LegalProceedingsProvisionAbstract -> ird_fs_pe:LegalProceedingsProvision
Back>

Element ird_fs_pe:LegalProceedingsProvisionAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Legal proceedings provision [abstract]
References  
Presentation ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:LegalProceedingsProvisionAbstract
ird_fs_pe:LegalProceedingsProvisionAbstract -> ird_fs_pe:LongtermLegalProceedingsProvision
ird_fs_pe:LegalProceedingsProvisionAbstract ->  ird_fs_pe:ShorttermLegalProceedingsProvision
ird_fs_pe:LegalProceedingsProvisionAbstract ->  ird_fs_pe:LegalProceedingsProvision
Back>

Element ird_fs_pe:LegalProceedingsProvisionMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a provision for legal proceedings. [Refer: Other provisions [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Legal proceedings provision [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.9
ref:URI
Definition ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:LegalProceedingsProvisionMember
Presentation ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:LegalProceedingsProvisionMember
Back>

Element ird_fs_pe:LevelOfPriceIndex
Substitution Group xbrli:item
Type xbrli:pureItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Level of price index
en http://www.xbrl.org/2003/arcrole/concept-label The value of the level of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 31.15
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs_pe:LevelOfPriceIndex
Back>

Element ird_fs_pe:LevelOfRoundingUsedInFinancialStatements
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Level of rounding used in financial statements
en http://www.xbrl.org/2003/arcrole/concept-label Information about the level of rounding used in the presentation of amounts in the financial statements.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.23
ref:Subparagraph e
ref:URI
Presentation ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:LevelOfRoundingUsedInFinancialStatements
Back>

Element ird_fs_pe:Liabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Liabilities
en http://www.xbrl.org/2003/arcrole/concept-label Total liabilities
en http://www.xbrl.org/2003/arcrole/concept-label The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Calculation ird_fs_pe:EquityAndLiabilities ->Weight: 1.0-> ird_fs_pe:Liabilities
ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:NoncurrentLiabilities
ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:CurrentLiabilities
ird_fs_pe:EquityAndLiabilities ->Weight: 1.0-> ird_fs_pe:Liabilities
ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:TradeAndOtherPayables
ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:Provisions
ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:OtherFinancialLiabilities
ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:OtherNonfinancialLiabilities
ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:CurrentTaxLiabilities
ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:DeferredTaxLiabilities
Presentation ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:Liabilities
ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:Liabilities
Back>

Element ird_fs_pe:LiabilitiesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Liabilities [abstract]
References  
Presentation ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:LiabilitiesAbstract
ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:NoncurrentLiabilitiesAbstract
ird_fs_pe:LiabilitiesAbstract ->  ird_fs_pe:CurrentLiabilitiesAbstract
ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:Liabilities
ird_fs_pe:EquityAndLiabilitiesAbstract -> ird_fs_pe:LiabilitiesAbstract
ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:Liabilities
ird_fs_pe:LiabilitiesAbstract ->  ird_fs_pe:TradeAndOtherPayables
ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:ProvisionsAbstract
ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:OtherFinancialLiabilities
ird_fs_pe:LiabilitiesAbstract ->  ird_fs_pe:OtherNonfinancialLiabilities
ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:CurrentTaxLiabilities
ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:DeferredTaxLiabilities
Back>

Element ird_fs_pe:LiabilitiesForWhichEntityHasBindingSaleAgreement
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of liabilities for which the entity has a binding sale agreement.
en http://www.xbrl.org/2003/arcrole/concept-label Liabilities for which entity has binding sale agreement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.14
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory -> ird_fs_pe:LiabilitiesForWhichEntityHasBindingSaleAgreement
Back>

Element ird_fs_pe:LiabilitiesFromSharebasedPaymentTransactions2011
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Liabilities from share-based payment transactions
en http://www.xbrl.org/2003/arcrole/concept-label The amount of liabilities arising from transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.23
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfSharebasedPaymentArrangementsExplanatory -> ird_fs_pe:LiabilitiesFromSharebasedPaymentTransactions2011
Back>

Element ird_fs_pe:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.
en http://www.xbrl.org/2003/arcrole/concept-label Liabilities with significant risk of material adjustments within next financial year
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.7
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Presentation ird_fs_pe:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems -> ird_fs_pe:LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
Back>

Element ird_fs_pe:LicencesAndFranchises
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Licences and franchises
en http://www.xbrl.org/2003/arcrole/concept-label The amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:URI
Calculation ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:LicencesAndFranchises
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:LicencesAndFranchises
Back>

Element ird_fs_pe:LicencesAndFranchisesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Licences and franchises [member]
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:URI
Definition ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:LicencesAndFranchisesMember
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:LicencesAndFranchisesMember
Back>

Element ird_fs_pe:LoanCommitmentsAtCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of commitments to receive a loan measured at cost less impairment. [Refer: At cost [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Loan commitments, at cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph f
ref:URI
Presentation ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:LoanCommitmentsAtCost
ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract -> ird_fs_pe:LoanCommitmentsAtCost
Back>

Element ird_fs_pe:LoansPayableInDefault
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of loans payable in breach of terms or default.
en http://www.xbrl.org/2003/arcrole/concept-label Loans payable in breach of terms or default
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.47
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:LoansPayableInDefault
Back>

Element ird_fs_pe:Machinery
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Machinery
en http://www.xbrl.org/2003/arcrole/concept-label The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:Machinery
Presentation ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:Machinery
Back>

Element ird_fs_pe:MachineryMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Machinery [member]
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.2
ref:URI
Definition ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:MachineryMember
Presentation ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:MachineryMember
Back>

Element ird_fs_pe:MajorBusinessCombinationMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for major business combinations. [Refer: Business combinations [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Major business combination [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.11
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:MajorBusinessCombinationMember
Presentation ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:MajorBusinessCombinationMember
Back>

Element ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Major components of tax expense (income) [abstract]
References  
Presentation ird_fs_pe:DisclosureOfIncomeTaxExplanatory -> ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract
ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:CurrentTaxExpenseIncome
ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract ->  ird_fs_pe:AdjustmentsForCurrentTaxOfPriorPeriod
ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract ->  ird_fs_pe:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract ->  ird_fs_pe:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract ->  ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract
ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders
ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:OtherComponentsOfDeferredTaxExpenseIncome
ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:IncomeTaxExpenseContinuingOperations
Back>

Element ird_fs_pe:MajorPurchasesOfAssetsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for major purchases of assets.
en http://www.xbrl.org/2003/arcrole/concept-label Major purchases of assets [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.11
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:MajorPurchasesOfAssetsMember
Presentation ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:MajorPurchasesOfAssetsMember
Back>

Element ird_fs_pe:ManagementConclusionOnFairPresentationAsConsequenceOfDeparture
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Management conclusion on fair presentation as consequence of departure
en http://www.xbrl.org/2003/arcrole/concept-label The conclusion by management that the financial statements present fairly the entity's financial position, financial performance and cash flows, when the entity has departed from a requirement in HKFRS for Private Entities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.5
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:ManagementConclusionOnFairPresentationAsConsequenceOfDeparture
Back>

Element ird_fs_pe:MastheadsAndPublishingTitles
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Mastheads and publishing titles
en http://www.xbrl.org/2003/arcrole/concept-label The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:URI
Calculation ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:MastheadsAndPublishingTitles
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:MastheadsAndPublishingTitles
Back>

Element ird_fs_pe:MastheadsAndPublishingTitlesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Mastheads and publishing titles [member]
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:URI
Definition ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:MastheadsAndPublishingTitlesMember
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:MastheadsAndPublishingTitlesMember
Back>

Element ird_fs_pe:MaturityAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Maturity [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.16
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.23
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.30
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:AggregatedTimeBandsMember
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:MaturityAxis
ird_fs_pe:MaturityAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:AggregatedTimeBandsMember
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:MaturityAxis
ird_fs_pe:MaturityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:AggregatedTimeBandsMember
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable -> ird_fs_pe:MaturityAxis
ird_fs_pe:MaturityAxis -> ird_fs_pe:AggregatedTimeBandsMember
ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable ->  ird_fs_pe:MaturityAxis
ird_fs_pe:MaturityAxis -> ird_fs_pe:AggregatedTimeBandsMember
Back>

Element ird_fs_pe:MeasurementAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Measurement [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.2
ref:URI
Definition ird_fs_pe:MeasurementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:AggregatedMeasurementMember
ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:MeasurementAxis
ird_fs_pe:MeasurementAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:AggregatedMeasurementMember
Presentation ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable -> ird_fs_pe:MeasurementAxis
ird_fs_pe:MeasurementAxis -> ird_fs_pe:AggregatedMeasurementMember
ird_fs_pe:MeasurementAxis ->  ird_fs_pe:AggregatedMeasurementMember
Back>

Element ird_fs_pe:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The measurement bases used for determining the gross carrying amount for investment property at cost less accumulated depreciation and impairment. [Refer: Gross carrying amount [member]; Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Measurement bases, investment property at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:MeasurementBasesPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Measurement bases, property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label The measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer: Gross carrying amount [member]; Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:MeasurementBasesPropertyPlantAndEquipment
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:MeasurementBasesPropertyPlantAndEquipment
Back>

Element ird_fs_pe:MethodUsedToAccountForInvestmentsInAssociates
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the method used to account for investments in associates. [Refer: Investments in associates]
en http://www.xbrl.org/2003/arcrole/concept-label Method used to account for investments in associates
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.27
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:MethodUsedToAccountForInvestmentsInAssociates
Back>

Element ird_fs_pe:MethodUsedToAccountForInvestmentsInJointlyControlledEntities
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the method used to account for investments in jointly controlled entities. A jointly controlled entity is a joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest.
en http://www.xbrl.org/2003/arcrole/concept-label Method used to account for investments in jointly controlled entities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.27
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:MethodUsedToAccountForInvestmentsInJointlyControlledEntities
Back>

Element ird_fs_pe:MethodUsedToAccountForInvestmentsInSubsidiaries
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the method used to account for investments in subsidiaries. A subsidiary is an entity that is controlled by another entity.
en http://www.xbrl.org/2003/arcrole/concept-label Method used to account for investments in subsidiaries
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.27
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory -> ird_fs_pe:MethodUsedToAccountForInvestmentsInSubsidiaries
Back>

Element ird_fs_pe:MethodsUsedToDetermineConstructionContractRevenueRecognised
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Methods used to determine construction contract revenue recognised
en http://www.xbrl.org/2003/arcrole/concept-label The description of the methods used by the entity to determine the construction contract revenue recognised in the period. [Refer: Revenue from construction contracts]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.31
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory -> ird_fs_pe:MethodsUsedToDetermineConstructionContractRevenueRecognised
Back>

Element ird_fs_pe:MethodsUsedToDetermineStageOfCompletionOfConstructionInProgress
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Methods used to determine stage of completion of construction in progress
en http://www.xbrl.org/2003/arcrole/concept-label The description of the methods used by the entity to determine the stage of completion of construction contracts in progress.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.31
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory -> ird_fs_pe:MethodsUsedToDetermineStageOfCompletionOfConstructionInProgress
Back>

Element ird_fs_pe:MinimumFinanceLeasePaymentsPayable
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Minimum finance lease payments payable
en http://www.xbrl.org/2003/arcrole/concept-label The amount of payments over the finance lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with any amounts guaranteed by the lessee or by a party related to the lessee.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:MinimumFinanceLeasePaymentsPayable
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems -> ird_fs_pe:MinimumFinanceLeasePaymentsPayable
Back>

Element ird_fs_pe:MinimumFinanceLeasePaymentsReceivableAtPresentValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Minimum finance lease payments receivable, at present value
en http://www.xbrl.org/2003/arcrole/concept-label The present value of minimum finance lease payments receivable. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.23
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:MinimumFinanceLeasePaymentsReceivableAtPresentValue
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems -> ird_fs_pe:MinimumFinanceLeasePaymentsReceivableAtPresentValue
Back>

Element ird_fs_pe:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Minimum lease payments payable under non-cancellable operating lease
en http://www.xbrl.org/2003/arcrole/concept-label The amount of future minimum lease payments payable under non-cancellable operating leases. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.16
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems -> ird_fs_pe:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease
Back>

Element ird_fs_pe:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Minimum lease payments receivable under non-cancellable operating lease
en http://www.xbrl.org/2003/arcrole/concept-label The amount of future minimum lease payments receivable under non-cancellable operating leases. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.30
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems -> ird_fs_pe:MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease
Back>

Element ird_fs_pe:MiscellaneousOtherProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Miscellaneous other provisions
en http://www.xbrl.org/2003/arcrole/concept-label Total miscellaneous other provisions
en http://www.xbrl.org/2003/arcrole/concept-label The amount of miscellaneous other provisions. [Refer: Other provisions]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:MiscellaneousOtherProvisions ->Weight: 1.0-> ird_fs_pe:LongtermMiscellaneousOtherProvisions
ird_fs_pe:MiscellaneousOtherProvisions ->Weight: 1.0-> ird_fs_pe:ShorttermMiscellaneousOtherProvisions
Presentation ird_fs_pe:MiscellaneousOtherProvisionsAbstract -> ird_fs_pe:MiscellaneousOtherProvisions
Back>

Element ird_fs_pe:MiscellaneousOtherProvisionsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Miscellaneous other provisions [abstract]
References  
Presentation ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:MiscellaneousOtherProvisionsAbstract
ird_fs_pe:MiscellaneousOtherProvisionsAbstract -> ird_fs_pe:LongtermMiscellaneousOtherProvisions
ird_fs_pe:MiscellaneousOtherProvisionsAbstract ->  ird_fs_pe:ShorttermMiscellaneousOtherProvisions
ird_fs_pe:MiscellaneousOtherProvisionsAbstract ->  ird_fs_pe:MiscellaneousOtherProvisions
Back>

Element ird_fs_pe:MiscellaneousOtherProvisionsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for miscellaneous other provisions. [Refer: Other provisions [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Miscellaneous other provisions [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:URI
Definition ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:MiscellaneousOtherProvisionsMember
Presentation ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:MiscellaneousOtherProvisionsMember
Back>

Element ird_fs_pe:MotorVehicles
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Motor vehicles
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:Vehicles ->Weight: 1.0-> ird_fs_pe:MotorVehicles
Presentation ird_fs_pe:VehiclesAbstract -> ird_fs_pe:MotorVehicles
Back>

Element ird_fs_pe:MotorVehiclesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Motor vehicles [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.2
ref:URI
Definition ird_fs_pe:VehiclesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:MotorVehiclesMember
Presentation ird_fs_pe:VehiclesMember -> ird_fs_pe:MotorVehiclesMember
Back>

Element ird_fs_pe:MultiemployerDefinedBenefitPlansMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Multi-employer defined benefit plans [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.40
ref:URI
Definition ird_fs_pe:DefinedBenefitPlansMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:MultiemployerDefinedBenefitPlansMember
Presentation ird_fs_pe:DefinedBenefitPlansMember -> ird_fs_pe:MultiemployerDefinedBenefitPlansMember
Back>

Element ird_fs_pe:NameOfAcquiree
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Name of acquiree
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:NameOfAcquiree
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:NameOfAcquiree
Back>

Element ird_fs_pe:NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Name of most senior parent entity producing publicly available financial statements
en http://www.xbrl.org/2003/arcrole/concept-label The name of most senior parent entity producing publicly available financial statements.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.5
ref:URI
Presentation ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements
Back>

Element ird_fs_pe:NameOfParentEntity
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Name of parent entity
en http://www.xbrl.org/2003/arcrole/concept-label The name of the entity's parent. A parent is an entity that has one or more subsidiaries.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.5
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:NameOfParentEntity
ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:NameOfParentEntity
Back>

Element ird_fs_pe:NameOfReportingEntityOrOtherMeansOfIdentification
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Name of reporting entity or other means of identification
en http://www.xbrl.org/2003/arcrole/concept-label The name of the reporting entity or other means of identification.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.23
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:NameOfReportingEntityOrOtherMeansOfIdentification
ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:NameOfReportingEntityOrOtherMeansOfIdentification
Back>

Element ird_fs_pe:NameOfUltimateParentOfGroup
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Name of ultimate parent of group
en http://www.xbrl.org/2003/arcrole/concept-label The name of the ultimate controlling party of the group.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.5
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:NameOfUltimateParentOfGroup
ird_fs_pe:DisclosureOfRelatedPartyExplanatory -> ird_fs_pe:NameOfUltimateParentOfGroup
Back>

Element ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Non-adjusting events after reporting period [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.10
ref:URI
Definition ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:NonadjustingEventsMember
ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis
ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:NonadjustingEventsMember
Presentation ird_fs_pe:DisclosureOfNonadjustingEventsAfterReportingPeriodTable -> ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis
ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis -> ird_fs_pe:NonadjustingEventsMember
ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis -> ird_fs_pe:NonadjustingEventsMember
Back>

Element ird_fs_pe:NonadjustingEventsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the 'Non-adjusting events after reporting period' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Non-adjusting events after reporting period [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.10
ref:URI
Definition ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default -> ird_fs_pe:NonadjustingEventsMember
ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:NonadjustingEventsMember
ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MajorBusinessCombinationMember
ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:DisposalOfMajorSubsidiaryMember
ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AnnouncementOfPlanToDiscontinueOperationMember
ird_fs_pe:NonadjustingEventsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MajorPurchasesOfAssetsMember
ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherDisposalsOfAssetsMember
ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ExpropriationOfMajorAssetsByGovernmentMember
ird_fs_pe:NonadjustingEventsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DestructionOfMajorProductionPlantMember
ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:AnnouncingOrCommencingImplementationOfMajorRestructuringMember
ird_fs_pe:NonadjustingEventsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember
ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:CommencementOfMajorLitigationMember
Presentation ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis -> ird_fs_pe:NonadjustingEventsMember
ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:MajorBusinessCombinationMember
ird_fs_pe:NonadjustingEventsMember ->  ird_fs_pe:DisposalOfMajorSubsidiaryMember
ird_fs_pe:NonadjustingEventsMember ->  ird_fs_pe:AnnouncementOfPlanToDiscontinueOperationMember
ird_fs_pe:NonadjustingEventsMember ->  ird_fs_pe:MajorPurchasesOfAssetsMember
ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:OtherDisposalsOfAssetsMember
ird_fs_pe:NonadjustingEventsMember ->  ird_fs_pe:ExpropriationOfMajorAssetsByGovernmentMember
ird_fs_pe:NonadjustingEventsMember ->  ird_fs_pe:DestructionOfMajorProductionPlantMember
ird_fs_pe:NonadjustingEventsMember ->  ird_fs_pe:AnnouncingOrCommencingImplementationOfMajorRestructuringMember
ird_fs_pe:NonadjustingEventsMember ->  ird_fs_pe:IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember
ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
ird_fs_pe:NonadjustingEventsMember ->  ird_fs_pe:ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:CommencementOfMajorLitigationMember
ird_fs_pe:NonadjustingEventsAfterReportingPeriodAxis -> ird_fs_pe:NonadjustingEventsMember
Back>

Element ird_fs_pe:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
en http://www.xbrl.org/2003/arcrole/concept-label Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.35
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Presentation ird_fs_pe:AssetsAbstract -> ird_fs_pe:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Back>

Element ird_fs_pe:NoncontrollingInterests
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Non-controlling interests
en http://www.xbrl.org/2003/arcrole/concept-label The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. A subsidiary is an entity that is controlled by another entity.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph q
ref:URI
Calculation ird_fs_pe:Equity ->Weight: 1.0-> ird_fs_pe:NoncontrollingInterests
ird_fs_pe:Equity ->Weight: 1.0-> ird_fs_pe:NoncontrollingInterests
Presentation ird_fs_pe:EquityAbstract -> ird_fs_pe:NoncontrollingInterests
ird_fs_pe:EquityAbstract -> ird_fs_pe:NoncontrollingInterests
Back>

Element ird_fs_pe:NoncontrollingInterestsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.
en http://www.xbrl.org/2003/arcrole/concept-label Non-controlling interests [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:URI
Definition ird_fs_pe:EquityMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:NoncontrollingInterestsMember
Presentation ird_fs_pe:EquityMember -> ird_fs_pe:NoncontrollingInterestsMember
Back>

Element ird_fs_pe:NoncurrentAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Non-current assets
en http://www.xbrl.org/2003/arcrole/concept-label Total non-current assets
en http://www.xbrl.org/2003/arcrole/concept-label The amount of assets that do not meet the definition of current assets. [Refer: Current assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.6
ref:URI
Calculation ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:NoncurrentAssets
ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:PropertyPlantAndEquipment
ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:InvestmentProperty
ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:Goodwill
ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:InvestmentsInAssociates
ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:InvestmentsInJointVentures
ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentBiologicalAssetsAtCost
ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentBiologicalAssetsAtFairValue
ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentReceivables
ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentInventories
ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:DeferredTaxAssets
ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:CurrentTaxAssetsNoncurrent
ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:OtherNoncurrentFinancialAssets
ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:OtherNoncurrentNonfinancialAssets
ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentAssets
Back>

Element ird_fs_pe:NoncurrentAssetsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Non-current assets [abstract]
References  
Presentation ird_fs_pe:AssetsAbstract -> ird_fs_pe:NoncurrentAssetsAbstract
ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:PropertyPlantAndEquipment
ird_fs_pe:NoncurrentAssetsAbstract ->  ird_fs_pe:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis
ird_fs_pe:NoncurrentAssetsAbstract ->  ird_fs_pe:InvestmentProperty
ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:Goodwill
ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:InvestmentsInAssociates
ird_fs_pe:NoncurrentAssetsAbstract ->  ird_fs_pe:InvestmentsInJointVentures
ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentBiologicalAssetsAtCost
ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentBiologicalAssetsAtFairValue
ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentReceivables
ird_fs_pe:NoncurrentAssetsAbstract ->  ird_fs_pe:NoncurrentInventories
ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:DeferredTaxAssets
ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:CurrentTaxAssetsNoncurrent
ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:OtherNoncurrentFinancialAssets
ird_fs_pe:NoncurrentAssetsAbstract ->  ird_fs_pe:OtherNoncurrentNonfinancialAssets
ird_fs_pe:NoncurrentAssetsAbstract ->  ird_fs_pe:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentAssets
Back>

Element ird_fs_pe:NoncurrentBiologicalAssetsAtCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current biological assets measured at cost less accumulated depreciation and impairment. [Refer: Biological assets, at cost less accumulated depreciation and impairment]
en http://www.xbrl.org/2003/arcrole/concept-label Non-current biological assets, at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph h
ref:URI
Calculation ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentBiologicalAssetsAtCost
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentBiologicalAssetsAtCost
Back>

Element ird_fs_pe:NoncurrentBiologicalAssetsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current biological assets measured at fair value. [Refer: At fair value [member]; Biological assets, at fair value]
en http://www.xbrl.org/2003/arcrole/concept-label Non-current biological assets, at fair value
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph i
ref:URI
Calculation ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentBiologicalAssetsAtFairValue
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentBiologicalAssetsAtFairValue
Back>

Element ird_fs_pe:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
en http://www.xbrl.org/2003/arcrole/concept-label Non-current financial assets at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
Back>

Element ird_fs_pe:NoncurrentFinancialAssetsThatAreDebtInstrumentsAtCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current financial assets that are debt instruments measured at amortised cost. [Refer: Financial assets that are debt instruments, at amortised cost]
en http://www.xbrl.org/2003/arcrole/concept-label Non-current financial assets that are debt instruments, at amortised cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentFinancialAssetsThatAreDebtInstrumentsAtCost
Back>

Element ird_fs_pe:NoncurrentFinancialAssetsThatAreEquityInstrumentsAtCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current financial assets that are equity instruments measured at cost less impairment. [Refer: Financial assets that are equity instruments, at cost]
en http://www.xbrl.org/2003/arcrole/concept-label Non-current financial assets that are equity instruments, at cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentFinancialAssetsThatAreEquityInstrumentsAtCost
Back>

Element ird_fs_pe:NoncurrentFinancialLiabilitiesAtAmortisedCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
en http://www.xbrl.org/2003/arcrole/concept-label Non-current financial liabilities at amortised cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph e
ref:URI
Presentation ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentFinancialLiabilitiesAtAmortisedCost
Back>

Element ird_fs_pe:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
en http://www.xbrl.org/2003/arcrole/concept-label Non-current financial liabilities at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
Back>

Element ird_fs_pe:NoncurrentInventories
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current inventories. [Refer: Inventories]
en http://www.xbrl.org/2003/arcrole/concept-label Non-current inventories
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentInventories
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentInventories
Back>

Element ird_fs_pe:LongtermLegalProceedingsProvision
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Non-current legal proceedings provision
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.9
ref:URI
Calculation ird_fs_pe:LegalProceedingsProvision ->Weight: 1.0-> ird_fs_pe:LongtermLegalProceedingsProvision
Presentation ird_fs_pe:LegalProceedingsProvisionAbstract -> ird_fs_pe:LongtermLegalProceedingsProvision
Back>

Element ird_fs_pe:NoncurrentLiabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Non-current liabilities
en http://www.xbrl.org/2003/arcrole/concept-label Total non-current liabilities
en http://www.xbrl.org/2003/arcrole/concept-label The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.8
ref:URI
Calculation ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:NoncurrentLiabilities
ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:NoncurrentProvisions
ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:NoncurrentPayables
ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:DeferredTaxLiabilities
ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:CurrentTaxLiabilitiesNoncurrent
ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:OtherNoncurrentFinancialLiabilities
ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:OtherNoncurrentNonfinancialLiabilities
Presentation ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:NoncurrentLiabilities
Back>

Element ird_fs_pe:NoncurrentLiabilitiesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Non-current liabilities [abstract]
References  
Presentation ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:NoncurrentLiabilitiesAbstract
ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:NoncurrentProvisionsAbstract
ird_fs_pe:NoncurrentLiabilitiesAbstract ->  ird_fs_pe:NoncurrentPayables
ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:DeferredTaxLiabilities
ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:CurrentTaxLiabilitiesNoncurrent
ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:OtherNoncurrentFinancialLiabilities
ird_fs_pe:NoncurrentLiabilitiesAbstract ->  ird_fs_pe:OtherNoncurrentNonfinancialLiabilities
ird_fs_pe:NoncurrentLiabilitiesAbstract ->  ird_fs_pe:NoncurrentLiabilities
Back>

Element ird_fs_pe:NoncurrentLoanCommitmentsAtCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current loan commitments measured at cost less impairment. [Refer: At cost [member]; Loan commitments, at cost]
en http://www.xbrl.org/2003/arcrole/concept-label Non-current loan commitments, at cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.41
ref:Subparagraph f
ref:URI
Presentation ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract -> ird_fs_pe:NoncurrentLoanCommitmentsAtCost
Back>

Element ird_fs_pe:LongtermMiscellaneousOtherProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Non-current miscellaneous other provisions
en http://www.xbrl.org/2003/arcrole/concept-label The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:MiscellaneousOtherProvisions ->Weight: 1.0-> ird_fs_pe:LongtermMiscellaneousOtherProvisions
Presentation ird_fs_pe:MiscellaneousOtherProvisionsAbstract -> ird_fs_pe:LongtermMiscellaneousOtherProvisions
Back>

Element ird_fs_pe:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
en http://www.xbrl.org/2003/arcrole/concept-label Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.35
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
Back>

Element ird_fs_pe:LongtermOnerousContractsProvision
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Non-current onerous contracts provision
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.2
ref:URI
Calculation ird_fs_pe:OnerousContractsProvision ->Weight: 1.0-> ird_fs_pe:LongtermOnerousContractsProvision
Presentation ird_fs_pe:OnerousContractsProvisionAbstract -> ird_fs_pe:LongtermOnerousContractsProvision
Back>

Element ird_fs_pe:NoncurrentPayablesToRelatedParties
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]
en http://www.xbrl.org/2003/arcrole/concept-label Non-current payables to related parties
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:NoncurrentPayables ->Weight: 1.0-> ird_fs_pe:NoncurrentPayablesToRelatedParties
Presentation ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:NoncurrentPayablesToRelatedParties
Back>

Element ird_fs_pe:LongtermBorrowings
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The non-current portion of non-current borrowings. [Refer: Borrowings]
en http://www.xbrl.org/2003/arcrole/concept-label Non-current portion of non-current borrowings
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Presentation ird_fs_pe:OtherNoncurrentFinancialLiabilities -> ird_fs_pe:LongtermBorrowings
Back>

Element ird_fs_pe:NoncurrentProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current provisions. [Refer: Provisions]
en http://www.xbrl.org/2003/arcrole/concept-label Non-current provisions
en http://www.xbrl.org/2003/arcrole/concept-label Total non-current provisions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph p
ref:URI
Calculation ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:NoncurrentProvisions
ird_fs_pe:NoncurrentProvisions ->Weight: 1.0-> ird_fs_pe:NoncurrentProvisionsForEmployeeBenefits
ird_fs_pe:NoncurrentProvisions ->Weight: 1.0-> ird_fs_pe:OtherLongtermProvisions
Presentation ird_fs_pe:NoncurrentProvisionsAbstract -> ird_fs_pe:NoncurrentProvisions
Back>

Element ird_fs_pe:NoncurrentProvisionsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Non-current provisions [abstract]
References  
Presentation ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:NoncurrentProvisionsAbstract
ird_fs_pe:NoncurrentProvisionsAbstract -> ird_fs_pe:NoncurrentProvisionsForEmployeeBenefits
ird_fs_pe:NoncurrentProvisionsAbstract ->  ird_fs_pe:OtherLongtermProvisions
ird_fs_pe:NoncurrentProvisionsAbstract -> ird_fs_pe:NoncurrentProvisions
Back>

Element ird_fs_pe:NoncurrentProvisionsForEmployeeBenefits
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Non-current provisions for employee benefits
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:NoncurrentProvisions ->Weight: 1.0-> ird_fs_pe:NoncurrentProvisionsForEmployeeBenefits
Presentation ird_fs_pe:NoncurrentProvisionsAbstract -> ird_fs_pe:NoncurrentProvisionsForEmployeeBenefits
Back>

Element ird_fs_pe:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current receivables arising from accrued income not yet billed.
en http://www.xbrl.org/2003/arcrole/concept-label Non-current receivables arising from accrued income not yet billed
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:NoncurrentReceivables ->Weight: 1.0-> ird_fs_pe:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled
Presentation ird_fs_pe:NoncurrentReceivablesAbstract -> ird_fs_pe:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled
Back>

Element ird_fs_pe:NoncurrentReceivablesDueFromOtherParties
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current receivables due from parties other than related parties.
en http://www.xbrl.org/2003/arcrole/concept-label Non-current receivables due from other parties
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:NoncurrentReceivables ->Weight: 1.0-> ird_fs_pe:NoncurrentReceivablesDueFromOtherParties
Presentation ird_fs_pe:NoncurrentReceivablesAbstract -> ird_fs_pe:NoncurrentReceivablesDueFromOtherParties
Back>

Element ird_fs_pe:NoncurrentReceivablesDueFromRelatedParties
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current receivables due from related parties. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Non-current receivables due from related parties
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:NoncurrentReceivables ->Weight: 1.0-> ird_fs_pe:NoncurrentReceivablesDueFromRelatedParties
Presentation ird_fs_pe:NoncurrentReceivablesAbstract -> ird_fs_pe:NoncurrentReceivablesDueFromRelatedParties
Back>

Element ird_fs_pe:NoncurrentRefundsProvision
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current provision for refunds. [Refer: Refunds provision]
en http://www.xbrl.org/2003/arcrole/concept-label Non-current refunds provision
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.5
ref:URI
Calculation ird_fs_pe:RefundsProvision ->Weight: 1.0-> ird_fs_pe:NoncurrentRefundsProvision
Presentation ird_fs_pe:RefundsProvisionAbstract -> ird_fs_pe:NoncurrentRefundsProvision
Back>

Element ird_fs_pe:LongtermRestructuringProvision
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Non-current restructuring provision
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current provision for restructuring. [Refer: Restructuring provision]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.3
ref:URI
Calculation ird_fs_pe:RestructuringProvision ->Weight: 1.0-> ird_fs_pe:LongtermRestructuringProvision
Presentation ird_fs_pe:RestructuringProvisionAbstract -> ird_fs_pe:LongtermRestructuringProvision
Back>

Element ird_fs_pe:NoncurrentPayablesToTradeSuppliers
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The non-current amount of payment due to suppliers for goods and services used in the entity's business. [Refer: Trade payables]
en http://www.xbrl.org/2003/arcrole/concept-label Non-current trade payables
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:NoncurrentPayables ->Weight: 1.0-> ird_fs_pe:NoncurrentPayablesToTradeSuppliers
Presentation ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:NoncurrentPayablesToTradeSuppliers
Back>

Element ird_fs_pe:LongtermWarrantyProvision
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Non-current warranty provision
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current provision for warranties. [Refer: Warranty provision]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.4
ref:URI
Calculation ird_fs_pe:WarrantyProvision ->Weight: 1.0-> ird_fs_pe:LongtermWarrantyProvision
Presentation ird_fs_pe:WarrantyProvisionAbstract -> ird_fs_pe:LongtermWarrantyProvision
Back>

Element ird_fs_pe:NotLaterThanOneYearMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a time band of not later than one year.
en http://www.xbrl.org/2003/arcrole/concept-label Not later than one year [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph b
ref:Clause i
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.16
ref:Subparagraph a
ref:Clause i
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.23
ref:Subparagraph a
ref:Clause i
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.30
ref:Subparagraph a
ref:Clause i
ref:URI
Definition ird_fs_pe:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:NotLaterThanOneYearMember
ird_fs_pe:AggregatedTimeBandsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:NotLaterThanOneYearMember
Presentation ird_fs_pe:AggregatedTimeBandsMember -> ird_fs_pe:NotLaterThanOneYearMember
Back>

Element ird_fs_pe:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
Substitution Group xbrli:item
Type xbrli:decimalItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The number of share options exercisable in a share-based payment arrangement.
en http://www.xbrl.org/2003/arcrole/concept-label Number of share options exercisable in share-based payment arrangement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph b
ref:Clause vii
ref:URI
Presentation ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
Back>

Element ird_fs_pe:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
Substitution Group xbrli:item
Type xbrli:decimalItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The number of share options exercised in a share-based payment arrangement.
en http://www.xbrl.org/2003/arcrole/concept-label Number of share options exercised in share-based payment arrangement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph b
ref:Clause iv
ref:URI
Presentation ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
Back>

Element ird_fs_pe:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement
Substitution Group xbrli:item
Type xbrli:decimalItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The number of share options expired in a share-based payment arrangement.
en http://www.xbrl.org/2003/arcrole/concept-label Number of share options expired in share-based payment arrangement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph b
ref:Clause v
ref:URI
Presentation ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement
Back>

Element ird_fs_pe:NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement
Substitution Group xbrli:item
Type xbrli:decimalItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The number of share options forfeited in a share-based payment arrangement.
en http://www.xbrl.org/2003/arcrole/concept-label Number of share options forfeited in share-based payment arrangement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph b
ref:Clause iii
ref:URI
Presentation ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement
Back>

Element ird_fs_pe:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
Substitution Group xbrli:item
Type xbrli:decimalItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The number of share options granted in a share-based payment arrangement.
en http://www.xbrl.org/2003/arcrole/concept-label Number of share options granted in share-based payment arrangement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph b
ref:Clause ii
ref:URI
Presentation ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
Back>

Element ird_fs_pe:NumberOfOutstandingShareOptions
Substitution Group xbrli:item
Type xbrli:decimalItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The number of share options outstanding in a share-based payment arrangement.
en http://www.xbrl.org/2003/arcrole/concept-label Number of share options outstanding in share-based payment arrangement
en http://www.xbrl.org/2003/arcrole/concept-label Number of share options outstanding in share-based payment arrangement at beginning of period
en http://www.xbrl.org/2003/arcrole/concept-label Number of share options outstanding in share-based payment arrangement at end of period
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph b
ref:Clause i
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph b
ref:Clause vi
ref:URI
Presentation ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfOutstandingShareOptions
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:NumberOfOutstandingShareOptions
Back>

Element ird_fs_pe:NumberOfSharesAuthorised
Substitution Group xbrli:item
Type xbrli:sharesItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The number of shares authorised.
en http://www.xbrl.org/2003/arcrole/concept-label Number of shares authorised
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph a
ref:Clause i
ref:URI
Definition ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:NumberOfSharesAuthorised
Presentation ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:NumberOfSharesAuthorised
Back>

Element ird_fs_pe:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
Substitution Group xbrli:item
Type xbrli:sharesItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The number of shares in the entity held by the entity or by its subsidiaries or associates.
en http://www.xbrl.org/2003/arcrole/concept-label Number of shares in entity held by entity or by its subsidiaries or associates
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph a
ref:Clause vi
ref:URI
Definition ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
Presentation ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
Back>

Element ird_fs_pe:NumberOfSharesIssuedAndFullyPaid
Substitution Group xbrli:item
Type xbrli:sharesItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The number of shares issued by the entity, for which full payment has been received.
en http://www.xbrl.org/2003/arcrole/concept-label Number of shares issued and fully paid
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph a
ref:Clause ii
ref:URI
Definition ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:NumberOfSharesIssuedAndFullyPaid
Presentation ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:NumberOfSharesIssuedAndFullyPaid
Back>

Element ird_fs_pe:NumberOfSharesIssuedButNotFullyPaid
Substitution Group xbrli:item
Type xbrli:sharesItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The number of shares issued by the entity, for which full payment has not been received.
en http://www.xbrl.org/2003/arcrole/concept-label Number of shares issued but not fully paid
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph a
ref:Clause ii
ref:URI
Definition ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:NumberOfSharesIssuedButNotFullyPaid
Presentation ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:NumberOfSharesIssuedButNotFullyPaid
Back>

Element ird_fs_pe:NumberOfSharesOutstanding
Substitution Group xbrli:item
Type xbrli:sharesItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]
en http://www.xbrl.org/2003/arcrole/concept-label Number of shares outstanding
en http://www.xbrl.org/2003/arcrole/concept-label Number of shares outstanding at beginning of period
en http://www.xbrl.org/2003/arcrole/concept-label Number of shares outstanding at end of period
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph a
ref:Clause iv
ref:URI
Definition ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:NumberOfSharesOutstanding
Presentation ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract -> ird_fs_pe:NumberOfSharesOutstanding
ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract -> ird_fs_pe:NumberOfSharesOutstanding
Back>

Element ird_fs_pe:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Substitution Group xbrli:item
Type xbrli:sharesItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The number of shares reserved for issue under options and contracts for the sale of shares.
en http://www.xbrl.org/2003/arcrole/concept-label Number of shares reserved for issue under options and contracts for sale of shares
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph a
ref:Clause vii
ref:URI
Definition ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Presentation ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
Back>

Element ird_fs_pe:OfficeEquipment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Office equipment
en http://www.xbrl.org/2003/arcrole/concept-label The amount of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:OfficeEquipment
Presentation ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:OfficeEquipment
Back>

Element ird_fs_pe:OfficeEquipmentMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Office equipment [member]
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.2
ref:URI
Definition ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:OfficeEquipmentMember
Presentation ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:OfficeEquipmentMember
Back>

Element ird_fs_pe:OnerousContractsContingentLiabilityMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Contingent liabilities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Onerous contracts contingent liability [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.15
ref:URI
Definition ird_fs_pe:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:OnerousContractsContingentLiabilityMember
Presentation ird_fs_pe:ContingentLiabilitiesMember -> ird_fs_pe:OnerousContractsContingentLiabilityMember
Back>

Element ird_fs_pe:OnerousContractsProvision
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Onerous contracts provision
en http://www.xbrl.org/2003/arcrole/concept-label Total onerous contracts provision
en http://www.xbrl.org/2003/arcrole/concept-label The amount of provision for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Other provisions]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.2
ref:URI
Calculation ird_fs_pe:OnerousContractsProvision ->Weight: 1.0-> ird_fs_pe:LongtermOnerousContractsProvision
ird_fs_pe:OnerousContractsProvision ->Weight: 1.0-> ird_fs_pe:ShorttermOnerousContractsProvision
Presentation ird_fs_pe:OnerousContractsProvisionAbstract -> ird_fs_pe:OnerousContractsProvision
Back>

Element ird_fs_pe:OnerousContractsProvisionAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Onerous contracts provision [abstract]
References  
Presentation ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:OnerousContractsProvisionAbstract
ird_fs_pe:OnerousContractsProvisionAbstract -> ird_fs_pe:LongtermOnerousContractsProvision
ird_fs_pe:OnerousContractsProvisionAbstract ->  ird_fs_pe:ShorttermOnerousContractsProvision
ird_fs_pe:OnerousContractsProvisionAbstract ->  ird_fs_pe:OnerousContractsProvision
Back>

Element ird_fs_pe:OnerousContractsProvisionMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]
en http://www.xbrl.org/2003/arcrole/concept-label Onerous contracts provision [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.2
ref:URI
Definition ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:OnerousContractsProvisionMember
Presentation ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:OnerousContractsProvisionMember
Back>

Element ird_fs_pe:OtherAdjustmentsForNoncashItems
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other adjustments for non-cash items
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:OtherAdjustmentsForNoncashItems
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:OtherAdjustmentsForNoncashItems
Back>

Element ird_fs_pe:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other adjustments for which cash effects are investing or financing cash flow
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:Subparagraph c
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
Back>

Element ird_fs_pe:OtherAdjustmentsToReconcileProfitLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)]
en http://www.xbrl.org/2003/arcrole/concept-label Other adjustments to reconcile profit (loss)
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.8
ref:URI
Calculation ird_fs_pe:AdjustmentsForReconcileProfitLoss ->Weight: 1.0-> ird_fs_pe:OtherAdjustmentsToReconcileProfitLoss
Presentation ird_fs_pe:AdjustmentsForReconcileProfitLossAbstract -> ird_fs_pe:OtherAdjustmentsToReconcileProfitLoss
Back>

Element ird_fs_pe:OtherAssetsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for assets that the entity does not separately disclose in the same statement or note.
en http://www.xbrl.org/2003/arcrole/concept-label Other assets [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:OtherAssetsMember
Presentation ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:OtherAssetsMember
Back>

Element ird_fs_pe:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Other assets used by entity included in fair value of plan assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph i
ref:Clause ii
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
Back>

Element ird_fs_pe:OtherAssetsAmountContributedToFairValueOfPlanAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount that other types of assets not separately disclosed constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Other assets, amount contributed to fair value of plan assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph h
ref:URI
Definition ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:OtherAssetsAmountContributedToFairValueOfPlanAssets
Presentation ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:OtherAssetsAmountContributedToFairValueOfPlanAssets
Back>

Element ird_fs_pe:OtherAssetsPercentageContributedToFairValueOfPlanAssets
Substitution Group xbrli:item
Type num:percentItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The percentage that other types of assets not separately disclosed constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Other assets, percentage contributed to fair value of plan assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph h
ref:URI
Definition ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:OtherAssetsPercentageContributedToFairValueOfPlanAssets
Presentation ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:OtherAssetsPercentageContributedToFairValueOfPlanAssets
Back>

Element ird_fs_pe:BankingArrangementsClassifiedAsCashEquivalents
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other banking arrangements, classified as cash equivalents
en http://www.xbrl.org/2003/arcrole/concept-label A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.20
ref:URI
Calculation ird_fs_pe:CashEquivalents ->Weight: 1.0-> ird_fs_pe:BankingArrangementsClassifiedAsCashEquivalents
Presentation ird_fs_pe:CashEquivalentsAbstract -> ird_fs_pe:BankingArrangementsClassifiedAsCashEquivalents
Back>

Element ird_fs_pe:OtherCashAndCashEquivalents
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other cash and cash equivalents
en http://www.xbrl.org/2003/arcrole/concept-label The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.20
ref:URI
Calculation ird_fs_pe:CashAndCashEquivalents ->Weight: 1.0-> ird_fs_pe:OtherCashAndCashEquivalents
Presentation ird_fs_pe:CashAndCashEquivalentsAbstract -> ird_fs_pe:OtherCashAndCashEquivalents
Back>

Element ird_fs_pe:OtherCashPaymentsFromOperatingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other cash payments from operating activities
en http://www.xbrl.org/2003/arcrole/concept-label Other cash payments from operating activities
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow for operating activities that the entity does not separately disclose in the same statement or note.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.4
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:OtherCashPaymentsFromOperatingActivities
Presentation ird_fs_pe:ClassesOfCashPaymentsAbstract -> ird_fs_pe:OtherCashPaymentsFromOperatingActivities
Back>

Element ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Other cash payments to acquire equity or debt instruments of other entities
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:Subparagraph c
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0->  ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other cash payments to acquire interests in joint ventures, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Other cash payments to acquire interests in joint ventures
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Investments in joint ventures]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:Subparagraph c
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0->  ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:OtherCashReceiptsFromOperatingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other cash receipts from operating activities
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from operating activities that the entity does not separately disclose in the same statement or note.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.4
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:OtherCashReceiptsFromOperatingActivities
Presentation ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromOperatingActivities
Back>

Element ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Other cash receipts from sales of equity or debt instruments of other entities
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0->  ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other cash receipts from sales of interests in joint ventures, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Other cash receipts from sales of interests in joint ventures
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Investments in joint ventures]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0->  ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:OtherComponentsOfDeferredTaxExpenseIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other components of deferred tax expense (income)
en http://www.xbrl.org/2003/arcrole/concept-label The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.39
ref:URI
Calculation ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:OtherComponentsOfDeferredTaxExpenseIncome
Presentation ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:OtherComponentsOfDeferredTaxExpenseIncome
Back>

Element ird_fs_pe:OtherComprehensiveIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other comprehensive income
en http://www.xbrl.org/2003/arcrole/concept-label Total other comprehensive income
en http://www.xbrl.org/2003/arcrole/concept-label The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by HKFRS for Private Entities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.4
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph c
ref:Clause ii
ref:URI
Definition ird_fs_pe:ComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:OtherComprehensiveIncome
Calculation ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncome
ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans
ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncome
ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTax
ird_fs_pe:OtherComprehensiveIncome ->Weight: -1.0-> ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
ird_fs_pe:OtherComprehensiveIncome ->Weight: -1.0-> ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncome
Presentation ird_fs_pe:OtherComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncome
ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncome
ird_fs_pe:ComprehensiveIncomeAbstract ->  ird_fs_pe:OtherComprehensiveIncome
Back>

Element ird_fs_pe:OtherComprehensiveIncomeAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other comprehensive income [abstract]
References  
Presentation ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncomeAbstract
ird_fs_pe:OtherComprehensiveIncomeAbstract -> ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract
ird_fs_pe:OtherComprehensiveIncomeAbstract -> ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract
ird_fs_pe:OtherComprehensiveIncomeAbstract -> ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs_pe:OtherComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncome
Back>

Element ird_fs_pe:OtherComprehensiveIncomeBeforeTax
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other comprehensive income, before tax
en http://www.xbrl.org/2003/arcrole/concept-label Total other comprehensive income, before tax
en http://www.xbrl.org/2003/arcrole/concept-label The amount of other comprehensive income, before tax. [Refer: Other comprehensive income]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:URI
Calculation ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTax
ird_fs_pe:OtherComprehensiveIncomeBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
ird_fs_pe:OtherComprehensiveIncomeBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxCashFlowHedges
ird_fs_pe:OtherComprehensiveIncomeBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
ird_fs_pe:OtherComprehensiveIncomeBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
Presentation ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTax
Back>

Element ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of other comprehensive income, before tax, related to actuarial gains (losses) on defined benefit plans. [Refer: Other comprehensive income, before tax; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.4
ref:Subparagraph b
ref:Clause ii
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph g
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
Calculation ird_fs_pe:OtherComprehensiveIncomeBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
Presentation ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans
Back>

Element ird_fs_pe:OtherComprehensiveIncomeBeforeTaxCashFlowHedges
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other comprehensive income, before tax, cash flow hedges
en http://www.xbrl.org/2003/arcrole/concept-label The amount of other comprehensive income, before tax, related to cash flow hedges. [Refer: Other comprehensive income, before tax]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.4
ref:Subparagraph b
ref:Clause iii
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph g
ref:URI
Calculation ird_fs_pe:OtherComprehensiveIncomeBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxCashFlowHedges
Presentation ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxCashFlowHedges
Back>

Element ird_fs_pe:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other comprehensive income, before tax, exchange differences on translation
en http://www.xbrl.org/2003/arcrole/concept-label The amount of other comprehensive income, before tax, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.4
ref:Subparagraph b
ref:Clause i
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph g
ref:URI
Calculation ird_fs_pe:OtherComprehensiveIncomeBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
Presentation ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
Back>

Element ird_fs_pe:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income, before tax; Revaluation surplus]
en http://www.xbrl.org/2003/arcrole/concept-label Other comprehensive income, before tax, gains (losses) on revaluation
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.4
ref:Subparagraph b
ref:Clause iv
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph g
ref:URI
Calculation ird_fs_pe:OtherComprehensiveIncomeBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
Presentation ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
Back>

Element ird_fs_pe:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of other comprehensive income, net of tax, related to actuarial gains (losses) on defined benefit plans. [Refer: Other comprehensive income; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.4
ref:Subparagraph b
ref:Clause ii
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph g
ref:URI
Calculation ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans
Presentation ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans
Back>

Element ird_fs_pe:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other comprehensive income, net of tax, cash flow hedges
en http://www.xbrl.org/2003/arcrole/concept-label The amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Other comprehensive income]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.4
ref:Subparagraph b
ref:Clause iii
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph g
ref:URI
Calculation ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
Presentation ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
Back>

Element ird_fs_pe:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other comprehensive income, net of tax, exchange differences on translation
en http://www.xbrl.org/2003/arcrole/concept-label The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.4
ref:Subparagraph b
ref:Clause i
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph g
ref:URI
Calculation ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
Presentation ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
Back>

Element ird_fs_pe:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income; Revaluation surplus]
en http://www.xbrl.org/2003/arcrole/concept-label Other comprehensive income, net of tax, gains (losses) on revaluation
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.4
ref:Subparagraph b
ref:Clause iv
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph g
ref:URI
Calculation ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
Presentation ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract -> ird_fs_pe:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
Back>

Element ird_fs_pe:OtherContingentLiabilitiesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Other contingent liabilities [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.15
ref:URI
Definition ird_fs_pe:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:OtherContingentLiabilitiesMember
Presentation ird_fs_pe:ContingentLiabilitiesMember -> ird_fs_pe:OtherContingentLiabilitiesMember
Back>

Element ird_fs_pe:OtherCurrentFinancialAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other current financial assets
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph c
ref:URI
Calculation ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:OtherCurrentFinancialAssets
Presentation ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:OtherCurrentFinancialAssets
Back>

Element ird_fs_pe:OtherCurrentFinancialLiabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other current financial liabilities
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph m
ref:URI
Calculation ird_fs_pe:CurrentLiabilities ->Weight: 1.0-> ird_fs_pe:OtherCurrentFinancialLiabilities
Presentation ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:OtherCurrentFinancialLiabilities
ird_fs_pe:OtherCurrentFinancialLiabilities -> ird_fs_pe:ShorttermBorrowings
ird_fs_pe:OtherCurrentFinancialLiabilities ->  ird_fs_pe:CurrentPortionOfLongtermBorrowings
Back>

Element ird_fs_pe:OtherCurrentNonfinancialAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other current non-financial assets
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Calculation ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:OtherCurrentNonfinancialAssets
Presentation ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:OtherCurrentNonfinancialAssets
Back>

Element ird_fs_pe:OtherCurrentNonfinancialLiabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other current non-financial liabilities
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Calculation ird_fs_pe:CurrentLiabilities ->Weight: 1.0-> ird_fs_pe:OtherCurrentNonfinancialLiabilities
Presentation ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:OtherCurrentNonfinancialLiabilities
Back>

Element ird_fs_pe:OtherShorttermProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other current provisions
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:CurrentProvisions ->Weight: 1.0-> ird_fs_pe:OtherShorttermProvisions
ird_fs_pe:OtherProvisions ->Weight: 1.0-> ird_fs_pe:OtherShorttermProvisions
Presentation ird_fs_pe:CurrentProvisionsAbstract -> ird_fs_pe:OtherShorttermProvisions
ird_fs_pe:OtherProvisionsAbstract -> ird_fs_pe:OtherShorttermProvisions
Back>

Element ird_fs_pe:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of differences between cash and cash equivalents in the statement of cash flows and the statement of financial position that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]
en http://www.xbrl.org/2003/arcrole/concept-label Other differences to cash and cash equivalents in statement of cash flows
en http://www.xbrl.org/2003/arcrole/concept-label Other differences to cash and cash equivalents in statement of cash flows
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.20
ref:URI
Calculation ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition ->Weight: -1.0->  ird_fs_pe:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
Presentation ird_fs_pe:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract -> ird_fs_pe:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
Back>

Element ird_fs_pe:OtherDisposalsOfAssetsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for disposals of assets that the entity does not separately disclose in the same statement or note.
en http://www.xbrl.org/2003/arcrole/concept-label Other disposals of assets [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 32.11
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:NonadjustingEventsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:OtherDisposalsOfAssetsMember
Presentation ird_fs_pe:NonadjustingEventsMember -> ird_fs_pe:OtherDisposalsOfAssetsMember
Back>

Element ird_fs_pe:OtherEmployeeExpense
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other employee expense
en http://www.xbrl.org/2003/arcrole/concept-label The amount of employee expenses that the entity does not separately disclose in the same statement or note.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.1
ref:URI
Calculation ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:OtherEmployeeExpense
Presentation ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:OtherEmployeeExpense
Back>

Element ird_fs_pe:OtherEquityInterest
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other equity interest
en http://www.xbrl.org/2003/arcrole/concept-label The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph f
ref:URI
Calculation ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:OtherEquityInterest
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:OtherEquityInterest
Presentation ird_fs_pe:EquityAbstract -> ird_fs_pe:OtherEquityInterest
ird_fs_pe:EquityAbstract -> ird_fs_pe:OtherEquityInterest
Back>

Element ird_fs_pe:OtherEquityInterestMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
en http://www.xbrl.org/2003/arcrole/concept-label Other equity interest [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:URI
Definition ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:OtherEquityInterestMember
Presentation ird_fs_pe:EquityAttributableToOwnersOfParentMember -> ird_fs_pe:OtherEquityInterestMember
Back>

Element ird_fs_pe:OtherExpenseByFunction
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other expense, by function
en http://www.xbrl.org/2003/arcrole/concept-label Other expense
en http://www.xbrl.org/2003/arcrole/concept-label The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'function of expense' form for its analysis of expenses.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.11
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:OtherExpenseByFunction
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherExpenseByFunction
Back>

Element ird_fs_pe:OtherExpenseByNature
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other expenses, by nature
en http://www.xbrl.org/2003/arcrole/concept-label Other expenses
en http://www.xbrl.org/2003/arcrole/concept-label The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:OtherExpenseByNature
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherExpenseByNature
Back>

Element ird_fs_pe:OtherFinancialAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other financial assets
en http://www.xbrl.org/2003/arcrole/concept-label The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph c
ref:URI
Calculation ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:OtherFinancialAssets
Presentation ird_fs_pe:AssetsAbstract -> ird_fs_pe:OtherFinancialAssets
Back>

Element ird_fs_pe:OtherFinancialLiabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other financial liabilities
en http://www.xbrl.org/2003/arcrole/concept-label The amount of financial liabilities that the entity does not separately disclose in the same statement or note.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph m
ref:URI
Calculation ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:OtherFinancialLiabilities
Presentation ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:OtherFinancialLiabilities
ird_fs_pe:OtherFinancialLiabilities -> ird_fs_pe:Borrowings
Back>

Element ird_fs_pe:OtherGainsLosses
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other gains (losses)
en http://www.xbrl.org/2003/arcrole/concept-label The gains (losses) that the entity does not separately disclose in the same statement or note.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.9
ref:URI
Calculation ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherGainsLosses
ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherGainsLosses
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherGainsLosses
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherGainsLosses
Back>

Element ird_fs_pe:OtherIncome
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other income
en http://www.xbrl.org/2003/arcrole/concept-label The amount of operating income that the entity does not separately disclose in the same statement or note.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.9
ref:URI
Calculation ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherIncome
ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherIncome
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherIncome
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherIncome
Back>

Element ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other inflows (outflows) of cash, classified as financing activities
en http://www.xbrl.org/2003/arcrole/concept-label Other inflows (outflows) of cash
en http://www.xbrl.org/2003/arcrole/concept-label Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.6
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0->  ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
Back>

Element ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other inflows (outflows) of cash, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Other inflows (outflows) of cash
en http://www.xbrl.org/2003/arcrole/concept-label Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0->  ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other inflows (outflows) of cash, classified as operating activities
en http://www.xbrl.org/2003/arcrole/concept-label Other inflows (outflows) of cash
en http://www.xbrl.org/2003/arcrole/concept-label Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.4
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0->  ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
Back>

Element ird_fs_pe:OtherIntangibleAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other intangible assets
en http://www.xbrl.org/2003/arcrole/concept-label The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:URI
Calculation ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:OtherIntangibleAssets
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:OtherIntangibleAssets
Back>

Element ird_fs_pe:OtherIntangibleAssetsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other intangible assets [member]
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:URI
Definition ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:OtherIntangibleAssetsMember
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:OtherIntangibleAssetsMember
Back>

Element ird_fs_pe:OtherLongtermBenefitObligation
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of obligation for employee benefits (other than post-employment benefits and termination benefits) that are not wholly due within twelve months after the end of the period in which the employees render the related service.
en http://www.xbrl.org/2003/arcrole/concept-label Other long-term employee benefit obligation
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.42
ref:URI
Definition ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:OtherLongtermBenefitObligation
Presentation ird_fs_pe:DisclosureOfOtherLongtermBenefitsLineItems -> ird_fs_pe:OtherLongtermBenefitObligation
Back>

Element ird_fs_pe:OtherLongtermBenefits
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of other long-term employee benefits, which are employee benefits (other than post-employment benefits and termination benefits) that are not wholly due within twelve months after the end of the period in which the employees render the related service. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense]
en http://www.xbrl.org/2003/arcrole/concept-label Other long-term employee benefits
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.1
ref:URI
Calculation ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:OtherLongtermBenefits
Presentation ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:OtherLongtermBenefits
Back>

Element ird_fs_pe:OtherLongtermBenefitsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for other long-term employee benefits, which are employee benefits (other than post-employment benefits and termination benefits) that are not wholly due within twelve months after the end of the period in which the employees render the related service. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. It also represents the standard value for the 'Categories of other long-term employee benefits' axis if no other member is used. [Refer: Employee benefits expense]
en http://www.xbrl.org/2003/arcrole/concept-label Other long-term employee benefits [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.42
ref:URI
Definition ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default ->  ird_fs_pe:OtherLongtermBenefitsMember
ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:OtherLongtermBenefitsMember
Presentation ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis -> ird_fs_pe:OtherLongtermBenefitsMember
ird_fs_pe:CategoriesOfOtherLongtermBenefitsAxis -> ird_fs_pe:OtherLongtermBenefitsMember
Back>

Element ird_fs_pe:OtherMaterialActuarialAssumptions
Substitution Group xbrli:item
Type num:percentItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other material actuarial assumptions
en http://www.xbrl.org/2003/arcrole/concept-label Any other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit obligation, at present value]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph k
ref:Clause v
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:OtherMaterialActuarialAssumptions
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:OtherMaterialActuarialAssumptions
Back>

Element ird_fs_pe:OtherNoncurrentFinancialAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other non-current financial assets
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph c
ref:URI
Calculation ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:OtherNoncurrentFinancialAssets
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:OtherNoncurrentFinancialAssets
Back>

Element ird_fs_pe:OtherNoncurrentFinancialLiabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other non-current financial liabilities
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph m
ref:URI
Calculation ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:OtherNoncurrentFinancialLiabilities
Presentation ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:OtherNoncurrentFinancialLiabilities
ird_fs_pe:OtherNoncurrentFinancialLiabilities -> ird_fs_pe:LongtermBorrowings
Back>

Element ird_fs_pe:OtherNoncurrentNonfinancialAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other non-current non-financial assets
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Calculation ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:OtherNoncurrentNonfinancialAssets
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:OtherNoncurrentNonfinancialAssets
Back>

Element ird_fs_pe:OtherNoncurrentNonfinancialLiabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other non-current non-financial liabilities
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Calculation ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:OtherNoncurrentNonfinancialLiabilities
Presentation ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:OtherNoncurrentNonfinancialLiabilities
Back>

Element ird_fs_pe:OtherLongtermProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other non-current provisions
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:NoncurrentProvisions ->Weight: 1.0-> ird_fs_pe:OtherLongtermProvisions
ird_fs_pe:OtherProvisions ->Weight: 1.0-> ird_fs_pe:OtherLongtermProvisions
Presentation ird_fs_pe:NoncurrentProvisionsAbstract -> ird_fs_pe:OtherLongtermProvisions
ird_fs_pe:OtherProvisionsAbstract -> ird_fs_pe:OtherLongtermProvisions
Back>

Element ird_fs_pe:OtherNonfinancialAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other non-financial assets
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Calculation ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:OtherNonfinancialAssets
Presentation ird_fs_pe:AssetsAbstract -> ird_fs_pe:OtherNonfinancialAssets
Back>

Element ird_fs_pe:OtherNonfinancialLiabilities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other non-financial liabilities
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Calculation ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:OtherNonfinancialLiabilities
Presentation ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:OtherNonfinancialLiabilities
Back>

Element ird_fs_pe:OtherPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:OtherPropertyPlantAndEquipment
Presentation ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:OtherPropertyPlantAndEquipment
Back>

Element ird_fs_pe:OtherPropertyPlantAndEquipmentMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other property, plant and equipment [member]
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.2
ref:URI
Definition ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:OtherPropertyPlantAndEquipmentMember
Presentation ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:OtherPropertyPlantAndEquipmentMember
Back>

Element ird_fs_pe:OtherProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other provisions
en http://www.xbrl.org/2003/arcrole/concept-label Other provisions at beginning of period
en http://www.xbrl.org/2003/arcrole/concept-label Other provisions at end of period
en http://www.xbrl.org/2003/arcrole/concept-label Total other provisions
en http://www.xbrl.org/2003/arcrole/concept-label The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:Subparagraph a
ref:Clause i
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:OtherProvisions
Calculation ird_fs_pe:Provisions ->Weight: 1.0-> ird_fs_pe:OtherProvisions
ird_fs_pe:OtherProvisions ->Weight: 1.0-> ird_fs_pe:OtherLongtermProvisions
ird_fs_pe:OtherProvisions ->Weight: 1.0-> ird_fs_pe:OtherShorttermProvisions
Presentation ird_fs_pe:ProvisionsAbstract -> ird_fs_pe:OtherProvisions
ird_fs_pe:OtherProvisionsAbstract -> ird_fs_pe:OtherProvisions
ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract ->  ird_fs_pe:OtherProvisions
ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract -> ird_fs_pe:OtherProvisions
Back>

Element ird_fs_pe:OtherProvisionsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other provisions [abstract]
References  
Presentation ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:OtherProvisionsAbstract
ird_fs_pe:OtherProvisionsAbstract -> ird_fs_pe:OtherLongtermProvisions
ird_fs_pe:OtherProvisionsAbstract ->  ird_fs_pe:OtherShorttermProvisions
ird_fs_pe:OtherProvisionsAbstract -> ird_fs_pe:OtherProvisions
Back>

Element ird_fs_pe:OtherProvisionsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the 'Classes of other provisions' axis if no other member is used. [Refer: Provisions]
en http://www.xbrl.org/2003/arcrole/concept-label Other provisions [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:URI
Definition ird_fs_pe:ClassesOfProvisionsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:OtherProvisionsMember
ird_fs_pe:ClassesOfProvisionsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:OtherProvisionsMember
ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:WarrantyProvisionMember
ird_fs_pe:OtherProvisionsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:RestructuringProvisionMember
ird_fs_pe:OtherProvisionsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LegalProceedingsProvisionMember
ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RefundsProvisionMember
ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:OnerousContractsProvisionMember
ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:MiscellaneousOtherProvisionsMember
Presentation ird_fs_pe:ClassesOfProvisionsAxis -> ird_fs_pe:OtherProvisionsMember
ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:WarrantyProvisionMember
ird_fs_pe:OtherProvisionsMember ->  ird_fs_pe:RestructuringProvisionMember
ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:LegalProceedingsProvisionMember
ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:RefundsProvisionMember
ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:OnerousContractsProvisionMember
ird_fs_pe:OtherProvisionsMember ->  ird_fs_pe:MiscellaneousOtherProvisionsMember
ird_fs_pe:ClassesOfProvisionsAxis ->  ird_fs_pe:OtherProvisionsMember
Back>

Element ird_fs_pe:OtherRelatedPartiesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Other related parties [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.10
ref:Subparagraph d
ref:URI
Definition ird_fs_pe:RelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:OtherRelatedPartiesMember
Presentation ird_fs_pe:RelatedPartiesMember -> ird_fs_pe:OtherRelatedPartiesMember
Back>

Element ird_fs_pe:OtherReserves
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other reserves
en http://www.xbrl.org/2003/arcrole/concept-label Total other reserves
en http://www.xbrl.org/2003/arcrole/concept-label A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph f
ref:URI
Calculation ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:OtherReserves
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:OtherReserves
ird_fs_pe:OtherReserves ->Weight: 1.0-> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation
ird_fs_pe:OtherReserves ->Weight: 1.0-> ird_fs_pe:ReserveOfCashFlowHedges
ird_fs_pe:OtherReserves ->Weight: 1.0-> ird_fs_pe:RevaluationSurplus
Presentation ird_fs_pe:EquityAbstract -> ird_fs_pe:OtherReserves
ird_fs_pe:EquityAbstract -> ird_fs_pe:OtherReserves
ird_fs_pe:OtherReservesAbstract ->  ird_fs_pe:OtherReserves
Back>

Element ird_fs_pe:OtherReservesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other reserves [abstract]
References  
Presentation ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:OtherReservesAbstract
ird_fs_pe:OtherReservesAbstract -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation
ird_fs_pe:OtherReservesAbstract ->  ird_fs_pe:ReserveOfCashFlowHedges
ird_fs_pe:OtherReservesAbstract -> ird_fs_pe:RevaluationSurplus
ird_fs_pe:OtherReservesAbstract -> ird_fs_pe:OtherReserves
Back>

Element ird_fs_pe:OtherReservesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings]
en http://www.xbrl.org/2003/arcrole/concept-label Other reserves [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:URI
Definition ird_fs_pe:ReservesWithinEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:OtherReservesMember
ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:OtherReservesMember
ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
ird_fs_pe:OtherReservesMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReserveOfCashFlowHedgesMember
ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RevaluationSurplusMember
ird_fs_pe:ReservesWithinEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:OtherReservesMember
ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
ird_fs_pe:OtherReservesMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ReserveOfCashFlowHedgesMember
ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RevaluationSurplusMember
Presentation ird_fs_pe:EquityAttributableToOwnersOfParentMember -> ird_fs_pe:OtherReservesMember
ird_fs_pe:OtherReservesMember -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
ird_fs_pe:OtherReservesMember ->  ird_fs_pe:ReserveOfCashFlowHedgesMember
ird_fs_pe:OtherReservesMember -> ird_fs_pe:RevaluationSurplusMember
ird_fs_pe:OtherReservesMember -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
ird_fs_pe:OtherReservesMember -> ird_fs_pe:ReserveOfCashFlowHedgesMember
ird_fs_pe:OtherReservesMember ->  ird_fs_pe:RevaluationSurplusMember
ird_fs_pe:ReservesWithinEquityAxis -> ird_fs_pe:OtherReservesMember
ird_fs_pe:ReservesWithinEquityAxis -> ird_fs_pe:OtherReservesMember
Back>

Element ird_fs_pe:OtherRevenue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other revenue
en http://www.xbrl.org/2003/arcrole/concept-label The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.30
ref:Subparagraph b
ref:Clause viii
ref:URI
Calculation ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:OtherRevenue
Presentation ird_fs_pe:RevenueAbstract -> ird_fs_pe:OtherRevenue
Back>

Element ird_fs_pe:OtherShorttermEmployeeBenefits
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Other short-term employee benefits
en http://www.xbrl.org/2003/arcrole/concept-label The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.4
ref:URI
Calculation ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:OtherShorttermEmployeeBenefits
Presentation ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:OtherShorttermEmployeeBenefits
Back>

Element ird_fs_pe:OtherWorkPerformedByEntityAndCapitalised
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of the entity's own work capitalised from items originally classified as costs that the entity does not separately disclose in the same statement or note.
en http://www.xbrl.org/2003/arcrole/concept-label Other work performed by entity and capitalised
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherWorkPerformedByEntityAndCapitalised
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherWorkPerformedByEntityAndCapitalised
Back>

Element ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Outstanding balances for related party transactions [abstract]
References  
Definition ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract
ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AmountsPayableRelatedPartyTransactions
ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:AmountsReceivableRelatedPartyTransactions
ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction
ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
Presentation ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract
ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs_pe:AmountsPayableRelatedPartyTransactions
ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs_pe:AmountsReceivableRelatedPartyTransactions
ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs_pe:ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction
ird_fs_pe:OutstandingBalancesForRelatedPartyTransactionsAbstract -> ird_fs_pe:ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
Back>

Element ird_fs_pe:ParValuePerShare
Substitution Group xbrli:item
Type num:perShareItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The nominal value per share.
en http://www.xbrl.org/2003/arcrole/concept-label Par value per share
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph a
ref:Clause iii
ref:URI
Definition ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ParValuePerShare
Presentation ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:ParValuePerShare
Back>

Element ird_fs_pe:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [member]; Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Participation in defined benefit plan that shares risks between group entities, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph j
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions
Back>

Element ird_fs_pe:TradeAndOtherPayablesToRelatedParties
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of payables due to related parties. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Payables to related parties
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:TradeAndOtherPayables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherPayablesToRelatedParties
Presentation ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:TradeAndOtherPayablesToRelatedParties
Back>

Element ird_fs_pe:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Payments for premiums and claims, annuities and other policy benefits
en http://www.xbrl.org/2003/arcrole/concept-label Payments for premiums and claims, annuities and other policy benefits
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow for premiums and claims, annuities and other policy benefits.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.4
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
Presentation ird_fs_pe:ClassesOfCashPaymentsAbstract -> ird_fs_pe:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
Back>

Element ird_fs_pe:PaymentsFromContractsHeldForDealingOrTradingPurpose
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Payments from contracts held for dealing or trading purpose
en http://www.xbrl.org/2003/arcrole/concept-label Payments from contracts held for dealing or trading purpose
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow for contracts held for dealing or trading purposes.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.4
ref:Subparagraph f
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsFromContractsHeldForDealingOrTradingPurpose
Presentation ird_fs_pe:ClassesOfCashPaymentsAbstract -> ird_fs_pe:PaymentsFromContractsHeldForDealingOrTradingPurpose
Back>

Element ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Payments of finance lease liabilities, classified as financing activities
en http://www.xbrl.org/2003/arcrole/concept-label Payments of finance lease liabilities
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow for payment of finance lease liabilities, classified as financing activities.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.6
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0->  ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
Back>

Element ird_fs_pe:PaymentsOfOtherEquityInstruments
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Payments of other equity instruments
en http://www.xbrl.org/2003/arcrole/concept-label Payments of other equity instruments
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.6
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsOfOtherEquityInstruments
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0->  ird_fs_pe:PaymentsOfOtherEquityInstruments
Presentation ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsOfOtherEquityInstruments
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsOfOtherEquityInstruments
Back>

Element ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Payments to acquire or redeem entity's shares
en http://www.xbrl.org/2003/arcrole/concept-label Payments to acquire or redeem entity's shares
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow to acquire or redeem entity's shares.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.6
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0->  ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
Presentation ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:PaymentsToAcquireOrRedeemEntitysShares
Back>

Element ird_fs_pe:PaymentsToAndOnBehalfOfEmployees
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Payments to and on behalf of employees
en http://www.xbrl.org/2003/arcrole/concept-label Payments to and on behalf of employees
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow to, and on behalf of, employees.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.4
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsToAndOnBehalfOfEmployees
Presentation ird_fs_pe:ClassesOfCashPaymentsAbstract -> ird_fs_pe:PaymentsToAndOnBehalfOfEmployees
Back>

Element ird_fs_pe:PaymentsToSuppliersForGoodsAndServices
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Payments to suppliers for goods and services
en http://www.xbrl.org/2003/arcrole/concept-label Payments to suppliers for goods and services
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow to suppliers for goods and services.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.4
ref:Subparagraph c
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: -1.0-> ird_fs_pe:PaymentsToSuppliersForGoodsAndServices
Presentation ird_fs_pe:ClassesOfCashPaymentsAbstract -> ird_fs_pe:PaymentsToSuppliersForGoodsAndServices
Back>

Element ird_fs_pe:PercentageOfVotingEquityInterestsAcquired
Substitution Group xbrli:item
Type num:percentItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Percentage of voting equity interests acquired
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:DisclosureOfBusinessCombinationsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:PercentageOfVotingEquityInterestsAcquired
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsLineItems -> ird_fs_pe:PercentageOfVotingEquityInterestsAcquired
Back>

Element ird_fs_pe:PeriodCoveredByFinancialStatements
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Period covered by financial statements
en http://www.xbrl.org/2003/arcrole/concept-label The description of the period covered by the financial statements.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.23
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory -> ird_fs_pe:PeriodCoveredByFinancialStatements
Back>

Element ird_fs_pe:PlanAssetsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Plan assets, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label Plan assets, at fair value at beginning of period
en http://www.xbrl.org/2003/arcrole/concept-label Plan assets, at fair value at end of period
en http://www.xbrl.org/2003/arcrole/concept-label The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:URI
Definition ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:PlanAssetsAtFairValue
Presentation ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:PlanAssetsAtFairValue
ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:PlanAssetsAtFairValue
Back>

Element ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Post-employment benefit expense, defined benefit plans
en http://www.xbrl.org/2003/arcrole/concept-label The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph g
ref:Clause i
ref:URI
Definition ird_fs_pe:CostRelatingToDefinedBenefitPlans ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
Calculation ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
Presentation ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
ird_fs_pe:CostRelatingToDefinedBenefitPlans -> ird_fs_pe:PostemploymentBenefitExpenseDefinedBenefitPlans
Back>

Element ird_fs_pe:PostemploymentBenefitExpenseDefinedContributionPlans
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Post-employment benefit expense, defined contribution plans
en http://www.xbrl.org/2003/arcrole/concept-label The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions or to make direct benefit payments to employees if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.40
ref:URI
Calculation ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:PostemploymentBenefitExpenseDefinedContributionPlans
Presentation ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:PostemploymentBenefitExpenseDefinedContributionPlans
Back>

Element ird_fs_pe:PreviousGAAPMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the basis of accounting that the entity used immediately before adopting HKFRS for Private Entities. [Refer: HKFRS for Private Entities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Previous GAAP [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.13
ref:URI
Definition ird_fs_pe:HKFRSsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:PreviousGAAPMember
Presentation ird_fs_pe:HKFRSsMember -> ird_fs_pe:PreviousGAAPMember
Back>

Element ird_fs_pe:PreviouslyStatedMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).
en http://www.xbrl.org/2003/arcrole/concept-label Previously stated [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.13
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.14
ref:Subparagraph c
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.23
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:RestatedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:PreviouslyStatedMember
ird_fs_pe:RestatedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:PreviouslyStatedMember
Presentation ird_fs_pe:RestatedMember -> ird_fs_pe:PreviouslyStatedMember
ird_fs_pe:RestatedMember -> ird_fs_pe:PreviouslyStatedMember
Back>

Element ird_fs_pe:PriceIndexMovements
Substitution Group xbrli:item
Type xbrli:pureItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Price index movements
en http://www.xbrl.org/2003/arcrole/concept-label The movements in the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 31.15
ref:Subparagraph b
ref:URI
Presentation ird_fs_pe:DisclosureOfHyperinflationaryReportingExplanatory -> ird_fs_pe:PriceIndexMovements
Back>

Element ird_fs_pe:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for price risks of a commodity or firm commitments or highly probable forecast transactions to purchase or sell a commodity.
en http://www.xbrl.org/2003/arcrole/concept-label Price risks of commodity or firm commitments or highly probable forecast transactions to purchase or sell commodity [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.17
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember
Presentation ird_fs_pe:TypesOfRisksMember -> ird_fs_pe:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember
Back>

Element ird_fs_pe:PrincipalPlaceOfBusiness
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The place where an entity principally conducts operations.
en http://www.xbrl.org/2003/arcrole/concept-label Principal place of business
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.24
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:PrincipalPlaceOfBusiness
Back>

Element ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from borrowings obtained. [Refer: Borrowings]
en http://www.xbrl.org/2003/arcrole/concept-label Proceeds from borrowings, classified as financing activities
en http://www.xbrl.org/2003/arcrole/concept-label Proceeds from borrowings
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.6
ref:Subparagraph c
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0->  ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromBorrowingsClassifiedAsFinancingActivities
Back>

Element ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Proceeds from issuing other equity instruments
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.6
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0->  ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
Presentation ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromIssuingOtherEquityInstruments
Back>

Element ird_fs_pe:ProceedsFromIssuingShares
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Proceeds from issuing shares
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from issuing shares.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.6
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromIssuingShares
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: 1.0->  ird_fs_pe:ProceedsFromIssuingShares
Presentation ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromIssuingShares
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:ProceedsFromIssuingShares
Back>

Element ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Proceeds from sales of intangible assets, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Proceeds from sales of intangible assets
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0->  ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Proceeds from sales of other long-term assets, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Proceeds from sales of other long-term assets
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0->  ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Proceeds from sales of property, plant and equipment, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Proceeds from sales of property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0-> ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: 1.0->  ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:ProfitLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Profit (loss)
en http://www.xbrl.org/2003/arcrole/concept-label Profit (loss)
en http://www.xbrl.org/2003/arcrole/concept-label The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 35.13
ref:Subparagraph c
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph f
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph c
ref:Clause i
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.7
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:ComprehensiveIncomeAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ProfitLoss
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ProfitLoss
Calculation ird_fs_pe:ProfitLoss ->Weight: 1.0-> ird_fs_pe:ProfitLossFromContinuingOperations
ird_fs_pe:ProfitLoss ->Weight: 1.0-> ird_fs_pe:ProfitLossFromDiscontinuedOperations
ird_fs_pe:ProfitLoss ->Weight: 1.0-> ird_fs_pe:ProfitLossFromContinuingOperations
ird_fs_pe:ProfitLoss ->Weight: 1.0-> ird_fs_pe:ProfitLossFromDiscontinuedOperations
ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:ProfitLoss
ird_fs_pe:ComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:ProfitLoss
ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0->  ird_fs_pe:ProfitLoss
ird_fs_pe:ComprehensiveIncome ->Weight: 1.0->  ird_fs_pe:ProfitLoss
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLoss
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLoss
ird_fs_pe:StatementOfComprehensiveIncomeAbstract ->  ird_fs_pe:ProfitLoss
ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ProfitLoss
ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract -> ird_fs_pe:ProfitLoss
ird_fs_pe:ComprehensiveIncomeAbstract ->  ird_fs_pe:ProfitLoss
ird_fs_pe:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems ->  ird_fs_pe:ProfitLoss
Back>

Element ird_fs_pe:ProfitLossAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Profit (loss) [abstract]
References  
Presentation ird_fs_pe:IncomeStatementAbstract -> ird_fs_pe:ProfitLossAbstract
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:Revenue
ird_fs_pe:ProfitLossAbstract ->  ird_fs_pe:CostOfSales
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:GrossProfit
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherIncome
ird_fs_pe:ProfitLossAbstract ->  ird_fs_pe:DistributionCosts
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:AdministrativeExpense
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherExpenseByFunction
ird_fs_pe:ProfitLossAbstract ->  ird_fs_pe:OtherGainsLosses
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:FinanceIncome
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:FinanceCosts
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossBeforeTax
ird_fs_pe:ProfitLossAbstract ->  ird_fs_pe:IncomeTaxExpenseContinuingOperations
ird_fs_pe:ProfitLossAbstract ->  ird_fs_pe:ProfitLossFromContinuingOperations
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossFromDiscontinuedOperations
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLoss
ird_fs_pe:IncomeStatementAbstract ->  ird_fs_pe:ProfitLossAbstract
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:Revenue
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherIncome
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherGainsLosses
ird_fs_pe:ProfitLossAbstract ->  ird_fs_pe:FinanceIncome
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:FinanceCosts
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossBeforeTax
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:IncomeTaxExpenseContinuingOperations
ird_fs_pe:ProfitLossAbstract ->  ird_fs_pe:ProfitLossFromContinuingOperations
ird_fs_pe:ProfitLossAbstract ->  ird_fs_pe:ProfitLossFromDiscontinuedOperations
ird_fs_pe:ProfitLossAbstract ->  ird_fs_pe:ProfitLoss
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherWorkPerformedByEntityAndCapitalised
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:RawMaterialsAndConsumablesUsed
ird_fs_pe:ProfitLossAbstract ->  ird_fs_pe:EmployeeBenefitsExpense
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:DepreciationAndAmortisationExpense
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:OtherExpenseByNature
Back>

Element ird_fs_pe:ProfitLossBeforeTax
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Profit (loss) before tax
en http://www.xbrl.org/2003/arcrole/concept-label Profit (loss) before tax
en http://www.xbrl.org/2003/arcrole/concept-label The profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:URI
Calculation ird_fs_pe:ProfitLossFromContinuingOperations ->Weight: 1.0-> ird_fs_pe:ProfitLossBeforeTax
ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:GrossProfit
ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherIncome
ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:DistributionCosts
ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:AdministrativeExpense
ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:OtherExpenseByFunction
ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherGainsLosses
ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:FinanceIncome
ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:FinanceCosts
ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs_pe:ProfitLossFromContinuingOperations ->Weight: 1.0-> ird_fs_pe:ProfitLossBeforeTax
ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherIncome
ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherGainsLosses
ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:FinanceIncome
ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:FinanceCosts
ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:Revenue
ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:OtherWorkPerformedByEntityAndCapitalised
ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:RawMaterialsAndConsumablesUsed
ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:EmployeeBenefitsExpense
ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:DepreciationAndAmortisationExpense
ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:OtherExpenseByNature
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossBeforeTax
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossBeforeTax
Back>

Element ird_fs_pe:ProfitLossFromContinuingOperations
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Profit (loss) from continuing operations
en http://www.xbrl.org/2003/arcrole/concept-label Profit (loss) from continuing operations
en http://www.xbrl.org/2003/arcrole/concept-label The profit (loss) from continuing operations. [Refer: Profit (loss)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:URI
Calculation ird_fs_pe:ProfitLoss ->Weight: 1.0-> ird_fs_pe:ProfitLossFromContinuingOperations
ird_fs_pe:ProfitLossFromContinuingOperations ->Weight: 1.0-> ird_fs_pe:ProfitLossBeforeTax
ird_fs_pe:ProfitLossFromContinuingOperations ->Weight: -1.0-> ird_fs_pe:IncomeTaxExpenseContinuingOperations
ird_fs_pe:ProfitLoss ->Weight: 1.0-> ird_fs_pe:ProfitLossFromContinuingOperations
ird_fs_pe:ProfitLossFromContinuingOperations ->Weight: 1.0-> ird_fs_pe:ProfitLossBeforeTax
ird_fs_pe:ProfitLossFromContinuingOperations ->Weight: -1.0-> ird_fs_pe:IncomeTaxExpenseContinuingOperations
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossFromContinuingOperations
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossFromContinuingOperations
Back>

Element ird_fs_pe:ProfitLossFromDiscontinuedOperations
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Profit (loss) from discontinued operations
en http://www.xbrl.org/2003/arcrole/concept-label The profit (loss) from discontinued operations. Discontinued operation is a component of an entity that either has been disposed of or is held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. [Refer: Profit (loss)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:ProfitLoss ->Weight: 1.0-> ird_fs_pe:ProfitLossFromDiscontinuedOperations
ird_fs_pe:ProfitLoss ->Weight: 1.0-> ird_fs_pe:ProfitLossFromDiscontinuedOperations
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossFromDiscontinuedOperations
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ProfitLossFromDiscontinuedOperations
Back>

Element ird_fs_pe:ProfitLossAttributableToAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Profit (loss), attributable to [abstract]
References  
Presentation ird_fs_pe:IncomeStatementAbstract -> ird_fs_pe:ProfitLossAttributableToAbstract
ird_fs_pe:ProfitLossAttributableToAbstract -> ird_fs_pe:ProfitLossAttributableToOwnersOfParent
ird_fs_pe:ProfitLossAttributableToAbstract ->  ird_fs_pe:ProfitLossAttributableToNoncontrollingInterests
ird_fs_pe:IncomeStatementAbstract ->  ird_fs_pe:ProfitLossAttributableToAbstract
ird_fs_pe:ProfitLossAttributableToAbstract -> ird_fs_pe:ProfitLossAttributableToOwnersOfParent
ird_fs_pe:ProfitLossAttributableToAbstract -> ird_fs_pe:ProfitLossAttributableToNoncontrollingInterests
Back>

Element ird_fs_pe:ProfitLossAttributableToNoncontrollingInterests
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Profit (loss), attributable to non-controlling interests
en http://www.xbrl.org/2003/arcrole/concept-label The profit (loss) attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.6
ref:Subparagraph a
ref:Clause i
ref:URI
Presentation ird_fs_pe:ProfitLossAttributableToAbstract -> ird_fs_pe:ProfitLossAttributableToNoncontrollingInterests
ird_fs_pe:ProfitLossAttributableToAbstract -> ird_fs_pe:ProfitLossAttributableToNoncontrollingInterests
Back>

Element ird_fs_pe:ProfitLossAttributableToOwnersOfParent
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Profit (loss), attributable to owners of parent
en http://www.xbrl.org/2003/arcrole/concept-label The profit (loss) attributable to owners of the parent. [Refer: Profit (loss)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.6
ref:Subparagraph a
ref:Clause ii
ref:URI
Presentation ird_fs_pe:ProfitLossAttributableToAbstract -> ird_fs_pe:ProfitLossAttributableToOwnersOfParent
ird_fs_pe:ProfitLossAttributableToAbstract -> ird_fs_pe:ProfitLossAttributableToOwnersOfParent
Back>

Element ird_fs_pe:IncomeStatementAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Profit or loss [abstract]
References  
Presentation ird_fs_pe:IncomeStatementAbstract -> ird_fs_pe:ProfitLossAbstract
ird_fs_pe:IncomeStatementAbstract -> ird_fs_pe:ProfitLossAttributableToAbstract
ird_fs_pe:IncomeStatementAbstract ->  ird_fs_pe:ProfitLossAbstract
ird_fs_pe:IncomeStatementAbstract -> ird_fs_pe:ProfitLossAttributableToAbstract
Back>

Element ird_fs_pe:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Property occupied by entity included in fair value of plan assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph i
ref:Clause ii
ref:URI
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
Back>

Element ird_fs_pe:PropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label Property, plant and equipment at beginning of period
en http://www.xbrl.org/2003/arcrole/concept-label Property, plant and equipment at end of period
en http://www.xbrl.org/2003/arcrole/concept-label Total property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:PropertyPlantAndEquipment
Calculation ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:PropertyPlantAndEquipment
ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:PropertyPlantAndEquipment
ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:LandAndBuildings
ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:Machinery
ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:Vehicles
ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:FixturesAndFittings
ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:OfficeEquipment
ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:TangibleExplorationAndEvaluationAssets
ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:ConstructionInProgress
ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:OtherPropertyPlantAndEquipment
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:PropertyPlantAndEquipment
ird_fs_pe:AssetsAbstract -> ird_fs_pe:PropertyPlantAndEquipment
ird_fs_pe:PropertyPlantAndEquipmentAbstract ->  ird_fs_pe:PropertyPlantAndEquipment
ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract ->  ird_fs_pe:PropertyPlantAndEquipment
ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract ->  ird_fs_pe:PropertyPlantAndEquipment
Back>

Element ird_fs_pe:PropertyPlantAndEquipmentAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Property, plant and equipment [abstract]
References  
Presentation ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:PropertyPlantAndEquipmentAbstract
ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:LandAndBuildingsAbstract
ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:Machinery
ird_fs_pe:PropertyPlantAndEquipmentAbstract ->  ird_fs_pe:VehiclesAbstract
ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:FixturesAndFittings
ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:OfficeEquipment
ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:TangibleExplorationAndEvaluationAssets
ird_fs_pe:PropertyPlantAndEquipmentAbstract ->  ird_fs_pe:ConstructionInProgress
ird_fs_pe:PropertyPlantAndEquipmentAbstract ->  ird_fs_pe:OtherPropertyPlantAndEquipment
ird_fs_pe:PropertyPlantAndEquipmentAbstract ->  ird_fs_pe:PropertyPlantAndEquipment
Back>

Element ird_fs_pe:PropertyPlantAndEquipmentMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Property, plant and equipment [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 27.33
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default ->  ird_fs_pe:PropertyPlantAndEquipmentMember
ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:PropertyPlantAndEquipmentMember
ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:LandAndBuildingsMember
ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:MachineryMember
ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:VehiclesMember
ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:FixturesAndFittingsMember
ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:OfficeEquipmentMember
ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TangibleExplorationAndEvaluationAssetsMember
ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ConstructionInProgressMember
ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherPropertyPlantAndEquipmentMember
ird_fs_pe:ClassesOfAssetsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:PropertyPlantAndEquipmentMember
ird_fs_pe:ClassesOfAssetsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PropertyPlantAndEquipmentMember
Presentation ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis -> ird_fs_pe:PropertyPlantAndEquipmentMember
ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:LandAndBuildingsMember
ird_fs_pe:PropertyPlantAndEquipmentMember ->  ird_fs_pe:MachineryMember
ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:VehiclesMember
ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:FixturesAndFittingsMember
ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:OfficeEquipmentMember
ird_fs_pe:PropertyPlantAndEquipmentMember ->  ird_fs_pe:TangibleExplorationAndEvaluationAssetsMember
ird_fs_pe:PropertyPlantAndEquipmentMember ->  ird_fs_pe:ConstructionInProgressMember
ird_fs_pe:PropertyPlantAndEquipmentMember ->  ird_fs_pe:OtherPropertyPlantAndEquipmentMember
ird_fs_pe:ClassesOfAssetsMember ->  ird_fs_pe:PropertyPlantAndEquipmentMember
ird_fs_pe:ClassesOfAssetsMember -> ird_fs_pe:PropertyPlantAndEquipmentMember
ird_fs_pe:ClassesOfPropertyPlantAndEquipmentAxis ->  ird_fs_pe:PropertyPlantAndEquipmentMember
Back>

Element ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Property, plant and equipment recognised as of acquisition date
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.25
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
Calculation ird_fs_pe:IdentifiableAssetsAcquiredLiabilitiesAssumed ->Weight: 1.0->  ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
Presentation ird_fs_pe:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract -> ird_fs_pe:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
Back>

Element ird_fs_pe:PropertyPlantAndEquipmentPledgedAsSecurity
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Property, plant and equipment, pledged as security
en http://www.xbrl.org/2003/arcrole/concept-label The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.32
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:PropertyPlantAndEquipmentPledgedAsSecurity
Back>

Element ird_fs_pe:PropertyPlantAndEquipmentRestrictionsOnTitle
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Property, plant and equipment, restrictions on title
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.32
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:PropertyPlantAndEquipmentRestrictionsOnTitle
Back>

Element ird_fs_pe:PropertyPlantAndEquipmentRevaluationSurplus
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus]
en http://www.xbrl.org/2003/arcrole/concept-label Property, plant and equipment, revaluation surplus
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.33
ref:Subparagraph e
ref:URI
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:PropertyPlantAndEquipmentRevaluationSurplus
Back>

Element ird_fs_pe:PropertyPlantAndEquipmentRevaluedAssetsAtCost
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Property, plant and equipment, revalued assets, at cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.33
ref:Subparagraph d
ref:URI
Definition ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:PropertyPlantAndEquipmentRevaluedAssetsAtCost
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:PropertyPlantAndEquipmentRevaluedAssetsAtCost
Back>

Element ird_fs_pe:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Provision of guarantees or collateral by entity, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph h
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions
Back>

Element ird_fs_pe:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Provision of guarantees or collateral to entity, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph h
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions
Back>

Element ird_fs_pe:ProvisionUsedOtherProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provision used, other provisions
en http://www.xbrl.org/2003/arcrole/concept-label Provision used, other provisions
en http://www.xbrl.org/2003/arcrole/concept-label The amount used (ie incurrent and charged against the provision) for other provisions. [Refer: Other provisions]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:Subparagraph a
ref:Clause iii
ref:URI
Definition ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ProvisionUsedOtherProvisions
Calculation ird_fs_pe:ChangesInOtherProvisions ->Weight: -1.0-> ird_fs_pe:ProvisionUsedOtherProvisions
Presentation ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:ProvisionUsedOtherProvisions
Back>

Element ird_fs_pe:Provisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of liabilities of uncertain timing or the amount recognised when: (a) the entity has a present obligation (legal or constructive) as a result of a past event; (b) it is probable (ie more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made of the amount of the obligation.
en http://www.xbrl.org/2003/arcrole/concept-label Provisions
en http://www.xbrl.org/2003/arcrole/concept-label Total provisions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph p
ref:URI
Calculation ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:Provisions
ird_fs_pe:Provisions ->Weight: 1.0-> ird_fs_pe:ProvisionsForEmployeeBenefits
ird_fs_pe:Provisions ->Weight: 1.0-> ird_fs_pe:OtherProvisions
Presentation ird_fs_pe:ProvisionsAbstract -> ird_fs_pe:Provisions
Back>

Element ird_fs_pe:ProvisionsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provisions [abstract]
References  
Presentation ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:ProvisionsAbstract
ird_fs_pe:ProvisionsAbstract -> ird_fs_pe:ProvisionsForEmployeeBenefits
ird_fs_pe:ProvisionsAbstract ->  ird_fs_pe:OtherProvisions
ird_fs_pe:ProvisionsAbstract -> ird_fs_pe:Provisions
Back>

Element ird_fs_pe:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions]
en http://www.xbrl.org/2003/arcrole/concept-label Provisions for doubtful debts related to outstanding balances of related party transaction
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.9
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction
Presentation ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction
Back>

Element ird_fs_pe:ProvisionsForEmployeeBenefits
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Provisions for employee benefits
en http://www.xbrl.org/2003/arcrole/concept-label The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:Provisions ->Weight: 1.0-> ird_fs_pe:ProvisionsForEmployeeBenefits
Presentation ird_fs_pe:ProvisionsAbstract -> ird_fs_pe:ProvisionsForEmployeeBenefits
Back>

Element ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Purchase of intangible assets, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Purchase of intangible assets
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0->  ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Purchase of other long-term assets, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Purchase of other long-term assets
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0->  ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Purchase of property, plant and equipment, classified as investing activities
en http://www.xbrl.org/2003/arcrole/concept-label Purchase of property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.5
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0-> ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivities ->Weight: -1.0->  ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract -> ird_fs_pe:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Back>

Element ird_fs_pe:PurchasesOfGoodsRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Purchases of goods, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:PurchasesOfGoodsRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:PurchasesOfGoodsRelatedPartyTransactions
Back>

Element ird_fs_pe:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of property and other assets purchased by the entity in related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Purchases of property and other assets, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions
Back>

Element ird_fs_pe:RawMaterialsAndConsumablesUsed
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Raw materials and consumables used
en http://www.xbrl.org/2003/arcrole/concept-label Raw materials and consumables used
en http://www.xbrl.org/2003/arcrole/concept-label The amount of raw materials and consumables used in the production process or in the rendering of services.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:ProfitLossBeforeTax ->Weight: -1.0-> ird_fs_pe:RawMaterialsAndConsumablesUsed
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:RawMaterialsAndConsumablesUsed
Back>

Element ird_fs_pe:PropertyAmountContributedToFairValueOfPlanAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount that real estate constitutes of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Real estate, amount contributed to fair value of plan assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph h
ref:URI
Definition ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:PropertyAmountContributedToFairValueOfPlanAssets
Presentation ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:PropertyAmountContributedToFairValueOfPlanAssets
Back>

Element ird_fs_pe:PropertyPercentageContributedToFairValueOfPlanAssets
Substitution Group xbrli:item
Type num:percentItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The percentage that real estate constitutes of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Real estate, percentage contributed to fair value of plan assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph h
ref:URI
Definition ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:PropertyPercentageContributedToFairValueOfPlanAssets
Presentation ird_fs_pe:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets -> ird_fs_pe:PropertyPercentageContributedToFairValueOfPlanAssets
Back>

Element ird_fs_pe:ReceiptsFromContractsHeldForDealingOrTradingPurpose
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Receipts from contracts held for dealing or trading purposes
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from contracts held for dealing or trading purposes.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.4
ref:Subparagraph f
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:ReceiptsFromContractsHeldForDealingOrTradingPurpose
Presentation ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:ReceiptsFromContractsHeldForDealingOrTradingPurpose
Back>

Element ird_fs_pe:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Receipts from premiums and claims, annuities and other policy benefits
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from premiums and claims, annuities and other policy benefits.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.4
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
Presentation ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
Back>

Element ird_fs_pe:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Receipts from royalties, fees, commissions and other revenue
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.4
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue
Presentation ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue
Back>

Element ird_fs_pe:ReceiptsFromSalesOfGoodsAndRenderingOfServices
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Receipts from sales of goods and rendering of services
en http://www.xbrl.org/2003/arcrole/concept-label The cash inflow from sales of goods and rendering of services.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.4
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInOperatingActivities ->Weight: 1.0-> ird_fs_pe:ReceiptsFromSalesOfGoodsAndRenderingOfServices
Presentation ird_fs_pe:ClassesOfCashReceiptsFromOperatingActivitiesAbstract -> ird_fs_pe:ReceiptsFromSalesOfGoodsAndRenderingOfServices
Back>

Element ird_fs_pe:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of receivables arising from accrued income not yet billed.
en http://www.xbrl.org/2003/arcrole/concept-label Receivables arising from accrued income not yet billed
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:TradeAndOtherReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled
Presentation ird_fs_pe:TradeAndOtherReceivablesAbstract -> ird_fs_pe:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled
Back>

Element ird_fs_pe:TradeAndOtherReceivablesDueFromOtherParties
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of receivables due from parties other than related parties.
en http://www.xbrl.org/2003/arcrole/concept-label Receivables due from other parties
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:TradeAndOtherReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherReceivablesDueFromOtherParties
Presentation ird_fs_pe:TradeAndOtherReceivablesAbstract -> ird_fs_pe:TradeAndOtherReceivablesDueFromOtherParties
Back>

Element ird_fs_pe:TradeAndOtherReceivablesDueFromRelatedParties
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of receivables due from related parties. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Receivables due from related parties
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:TradeAndOtherReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherReceivablesDueFromRelatedParties
Presentation ird_fs_pe:TradeAndOtherReceivablesAbstract -> ird_fs_pe:TradeAndOtherReceivablesDueFromRelatedParties
Back>

Element ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypes
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Recipes, formulae, models, designs and prototypes
en http://www.xbrl.org/2003/arcrole/concept-label The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:URI
Calculation ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypes
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypes
Back>

Element ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Recipes, formulae, models, designs and prototypes [member]
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:URI
Definition ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypesMember
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:RecipesFormulaeModelsDesignsAndPrototypesMember
Back>

Element ird_fs_pe:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reclassification adjustments on cash flow hedges, before tax
en http://www.xbrl.org/2003/arcrole/concept-label The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.29
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax
Back>

Element ird_fs_pe:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reclassification adjustments on cash flow hedges, net of tax
en http://www.xbrl.org/2003/arcrole/concept-label The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.29
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:DisclosureOfHedgeAccountingExplanatory -> ird_fs_pe:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
Back>

Element ird_fs_pe:ReclassifiedItemsAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Reclassified items [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.12
ref:URI
Definition ird_fs_pe:ReclassifiedItemsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:ReclassifiedItemsMember
ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:ReclassifiedItemsAxis
ird_fs_pe:ReclassifiedItemsAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:ReclassifiedItemsMember
Presentation ird_fs_pe:DisclosureOfReclassificationsOrChangesInPresentationTable -> ird_fs_pe:ReclassifiedItemsAxis
ird_fs_pe:ReclassifiedItemsAxis -> ird_fs_pe:ReclassifiedItemsMember
ird_fs_pe:ReclassifiedItemsAxis ->  ird_fs_pe:ReclassifiedItemsMember
Back>

Element ird_fs_pe:ReclassifiedItemsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the 'Reclassified items' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Reclassified items [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.12
ref:URI
Definition ird_fs_pe:ReclassifiedItemsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:ReclassifiedItemsMember
ird_fs_pe:ReclassifiedItemsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:ReclassifiedItemsMember
Presentation ird_fs_pe:ReclassifiedItemsAxis -> ird_fs_pe:ReclassifiedItemsMember
ird_fs_pe:ReclassifiedItemsAxis -> ird_fs_pe:ReclassifiedItemsMember
Back>

Element ird_fs_pe:RecognisedFinanceLeaseAsAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Recognised finance lease as assets
en http://www.xbrl.org/2003/arcrole/concept-label The amount of assets recognised by the entity, which are leased under finance leases.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.13
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:RecognisedFinanceLeaseAsAssets
Presentation ird_fs_pe:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems -> ird_fs_pe:RecognisedFinanceLeaseAsAssets
Back>

Element ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reconciliation of changes in biological assets [abstract]
References  
Definition ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract
ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInBiologicalAssetsAbstract
ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:BiologicalAssets
Presentation ird_fs_pe:DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems -> ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract
ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:BiologicalAssets
ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract -> ird_fs_pe:BiologicalAssets
ird_fs_pe:ReconciliationOfChangesInBiologicalAssetsAbstract ->  ird_fs_pe:ChangesInBiologicalAssetsAbstract
Back>

Element ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reconciliation of changes in fair value of plan assets [abstract]
References  
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract
ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract
ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PlanAssetsAtFairValue
ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract
ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ReimbursementRightsAtFairValue
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract
ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:PlanAssetsAtFairValue
ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:PlanAssetsAtFairValue
ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->  ird_fs_pe:ChangesInPlanAssetsAtFairValueAbstract
ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->  ird_fs_pe:ReimbursementRightsAtFairValue
ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->  ird_fs_pe:ReimbursementRightsAtFairValue
ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->  ird_fs_pe:ChangesInReimbursementRightsAtFairValueAbstract
Back>

Element ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reconciliation of changes in goodwill [abstract]
References  
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsExplanatory -> ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract
ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract -> ird_fs_pe:Goodwill
ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract ->  ird_fs_pe:Goodwill
ird_fs_pe:ReconciliationOfChangesInGoodwillAbstract -> ird_fs_pe:ChangesInGoodwillAbstract
Back>

Element ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reconciliation of changes in intangible assets other than goodwill [abstract]
References  
Definition ird_fs_pe:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract
ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract
ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsLineItems -> ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract
ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:IntangibleAssetsOtherThanGoodwill
ird_fs_pe:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract
Back>

Element ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reconciliation of changes in investment property at fair value through profit or loss [abstract]
References  
Presentation ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract
ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract -> ird_fs_pe:InvestmentProperty
ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract -> ird_fs_pe:InvestmentProperty
ird_fs_pe:ReconciliationOfChangesInInvestmentPropertyAbstract ->  ird_fs_pe:ChangesInInvestmentPropertyAbstract
Back>

Element ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reconciliation of changes in other provisions [abstract]
References  
Definition ird_fs_pe:DisclosureOfOtherProvisionsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract
ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInOtherProvisionsAbstract
ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:OtherProvisions
Presentation ird_fs_pe:DisclosureOfOtherProvisionsLineItems -> ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract
ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract -> ird_fs_pe:OtherProvisions
ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract ->  ird_fs_pe:OtherProvisions
ird_fs_pe:ReconciliationOfChangesInOtherProvisionsAbstract ->  ird_fs_pe:ChangesInOtherProvisionsAbstract
Back>

Element ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reconciliation of changes in present value of defined benefit obligation [abstract]
References  
Definition ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract
ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract
ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:DefinedBenefitObligationAtPresentValue
Presentation ird_fs_pe:DisclosureOfDefinedBenefitPlansLineItems -> ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract
ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract -> ird_fs_pe:DefinedBenefitObligationAtPresentValue
ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract -> ird_fs_pe:DefinedBenefitObligationAtPresentValue
ird_fs_pe:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract -> ird_fs_pe:ChangesInDefinedBenefitObligationAtPresentValueAbstract
Back>

Element ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reconciliation of changes in property, plant and equipment [abstract]
References  
Definition ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract
ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PropertyPlantAndEquipment
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:PropertyPlantAndEquipment
ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:PropertyPlantAndEquipment
ird_fs_pe:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract
Back>

Element ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reconciliation of number of shares outstanding [abstract]
References  
Definition ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract
ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract
ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:NumberOfSharesOutstanding
Presentation ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract
ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract -> ird_fs_pe:NumberOfSharesOutstanding
ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract -> ird_fs_pe:NumberOfSharesOutstanding
ird_fs_pe:ReconciliationOfNumberOfSharesOutstandingAbstract ->  ird_fs_pe:ChangesInNumberOfSharesOutstandingAbstract
Back>

Element ird_fs_pe:RefundsProvision
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]
en http://www.xbrl.org/2003/arcrole/concept-label Refunds provision
en http://www.xbrl.org/2003/arcrole/concept-label Total refunds provision
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.5
ref:URI
Calculation ird_fs_pe:RefundsProvision ->Weight: 1.0-> ird_fs_pe:NoncurrentRefundsProvision
ird_fs_pe:RefundsProvision ->Weight: 1.0-> ird_fs_pe:CurrentRefundsProvision
Presentation ird_fs_pe:RefundsProvisionAbstract -> ird_fs_pe:RefundsProvision
Back>

Element ird_fs_pe:RefundsProvisionAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Refunds provision [abstract]
References  
Presentation ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:RefundsProvisionAbstract
ird_fs_pe:RefundsProvisionAbstract -> ird_fs_pe:NoncurrentRefundsProvision
ird_fs_pe:RefundsProvisionAbstract ->  ird_fs_pe:CurrentRefundsProvision
ird_fs_pe:RefundsProvisionAbstract -> ird_fs_pe:RefundsProvision
Back>

Element ird_fs_pe:RefundsProvisionMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Refunds provision [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.5
ref:URI
Definition ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:RefundsProvisionMember
Presentation ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:RefundsProvisionMember
Back>

Element ird_fs_pe:ReimbursementRightsAtFairValue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reimbursement rights, at fair value
en http://www.xbrl.org/2003/arcrole/concept-label Reimbursement rights, at fair value at beginning of period
en http://www.xbrl.org/2003/arcrole/concept-label Reimbursement rights, at fair value at end of period
en http://www.xbrl.org/2003/arcrole/concept-label The amount of the entity's rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.41
ref:Subparagraph f
ref:URI
Definition ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ReimbursementRightsAtFairValue
Presentation ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:ReimbursementRightsAtFairValue
ird_fs_pe:ReconciliationOfChangesInFairValueOfPlanAssetsAbstract -> ird_fs_pe:ReimbursementRightsAtFairValue
Back>

Element ird_fs_pe:RelatedPartiesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person's family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity, (ii) has significant influence over the reporting entity, or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. (viii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). [Refer: Investments in joint ventures; Key management personnel of entity or parent [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Related parties [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.10
ref:URI
Definition ird_fs_pe:EntitysTotalForRelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:RelatedPartiesMember
ird_fs_pe:RelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:EntitiesWithControlJointControlOrSignificantInfluenceOverEntityMember
ird_fs_pe:RelatedPartiesMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:EntitiesOverWhichEntityHasControlJointControlOrSignificantInfluenceMember
ird_fs_pe:RelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:KeyManagementPersonnelOfEntityOrParentMember
ird_fs_pe:RelatedPartiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:OtherRelatedPartiesMember
Presentation ird_fs_pe:EntitysTotalForRelatedPartiesMember -> ird_fs_pe:RelatedPartiesMember
ird_fs_pe:RelatedPartiesMember -> ird_fs_pe:EntitiesWithControlJointControlOrSignificantInfluenceOverEntityMember
ird_fs_pe:RelatedPartiesMember ->  ird_fs_pe:EntitiesOverWhichEntityHasControlJointControlOrSignificantInfluenceMember
ird_fs_pe:RelatedPartiesMember ->  ird_fs_pe:KeyManagementPersonnelOfEntityOrParentMember
ird_fs_pe:RelatedPartiesMember ->  ird_fs_pe:OtherRelatedPartiesMember
Back>

Element ird_fs_pe:RelatedPartyTransactionsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Related party transactions [abstract]
References  
Definition ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:RelatedPartyTransactionsAbstract
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:PurchasesOfGoodsRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RevenueFromSaleOfGoodsRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ServicesReceivedRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:RevenueFromRenderingOfServicesRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:LeasesAsLessorRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:LeasesAsLesseeRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions
Presentation ird_fs_pe:DisclosureOfTransactionsBetweenRelatedPartiesLineItems -> ird_fs_pe:RelatedPartyTransactionsAbstract
ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:PurchasesOfGoodsRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:RevenueFromSaleOfGoodsRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->  ird_fs_pe:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->  ird_fs_pe:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->  ird_fs_pe:ServicesReceivedRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->  ird_fs_pe:RevenueFromRenderingOfServicesRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->  ird_fs_pe:LeasesAsLessorRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->  ird_fs_pe:LeasesAsLesseeRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->  ird_fs_pe:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->  ird_fs_pe:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->  ird_fs_pe:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->  ird_fs_pe:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->  ird_fs_pe:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->  ird_fs_pe:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->  ird_fs_pe:ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->  ird_fs_pe:ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract ->  ird_fs_pe:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions
ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions
Back>

Element ird_fs_pe:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity
Substitution Group xbrli:item
Type xbrli:decimalItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense]
en http://www.xbrl.org/2003/arcrole/concept-label Remaining amortisation period of intangible assets material to entity
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.28
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsMaterialToEntityLineItems -> ird_fs_pe:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity
Back>

Element ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Repayments of borrowings, classified as financing activities
en http://www.xbrl.org/2003/arcrole/concept-label Repayments of borrowings
en http://www.xbrl.org/2003/arcrole/concept-label The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.6
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0-> ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivities ->Weight: -1.0->  ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
Presentation ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract -> ird_fs_pe:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
Back>

Element ird_fs_pe:ResearchAndDevelopmentExpense
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.
en http://www.xbrl.org/2003/arcrole/concept-label Research and development expense
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.29
ref:URI
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsExplanatory -> ird_fs_pe:ResearchAndDevelopmentExpense
Back>

Element ird_fs_pe:ReserveOfCashFlowHedges
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges.
en http://www.xbrl.org/2003/arcrole/concept-label Reserve of cash flow hedges
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Calculation ird_fs_pe:OtherReserves ->Weight: 1.0-> ird_fs_pe:ReserveOfCashFlowHedges
Presentation ird_fs_pe:OtherReservesAbstract -> ird_fs_pe:ReserveOfCashFlowHedges
Back>

Element ird_fs_pe:ReserveOfCashFlowHedgesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges.
en http://www.xbrl.org/2003/arcrole/concept-label Reserve of cash flow hedges [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:URI
Definition ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ReserveOfCashFlowHedgesMember
ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ReserveOfCashFlowHedgesMember
Presentation ird_fs_pe:OtherReservesMember -> ird_fs_pe:ReserveOfCashFlowHedgesMember
ird_fs_pe:OtherReservesMember -> ird_fs_pe:ReserveOfCashFlowHedgesMember
Back>

Element ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label A component of equity representing exchange differences on translation of financial statements of foreign operations recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]
en http://www.xbrl.org/2003/arcrole/concept-label Reserve of exchange differences on translation
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 30.25
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.3
ref:URI
Calculation ird_fs_pe:OtherReserves ->Weight: 1.0-> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation
Presentation ird_fs_pe:OtherReservesAbstract -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation
ird_fs_pe:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslation
Back>

Element ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in other comprehensive income. [Refer: Other comprehensive income]
en http://www.xbrl.org/2003/arcrole/concept-label Reserve of exchange differences on translation [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:URI
Definition ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
ird_fs_pe:OtherReservesMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
Presentation ird_fs_pe:OtherReservesMember -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
ird_fs_pe:OtherReservesMember -> ird_fs_pe:ReserveOfExchangeDifferencesOnTranslationMember
Back>

Element ird_fs_pe:ReservesWithinEquityAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Reserves within equity [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:ReservesWithinEquityAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:OtherReservesMember
ird_fs_pe:DisclosureOfReservesWithinEquityTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:ReservesWithinEquityAxis
ird_fs_pe:ReservesWithinEquityAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:OtherReservesMember
Presentation ird_fs_pe:DisclosureOfReservesWithinEquityTable -> ird_fs_pe:ReservesWithinEquityAxis
ird_fs_pe:ReservesWithinEquityAxis -> ird_fs_pe:OtherReservesMember
ird_fs_pe:ReservesWithinEquityAxis ->  ird_fs_pe:OtherReservesMember
Back>

Element ird_fs_pe:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of restrictions on the realisability of investment property at fair value through profit or loss or the remittance of income and proceeds of disposal. [Refer: Investment property at fair value through profit or loss]
en http://www.xbrl.org/2003/arcrole/concept-label Restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 16.10
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfInvestmentPropertyExplanatory -> ird_fs_pe:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty
Back>

Element ird_fs_pe:RestructuringContingentLiabilityMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Contingent liabilities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Restructuring contingent liability [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.15
ref:URI
Definition ird_fs_pe:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:RestructuringContingentLiabilityMember
Presentation ird_fs_pe:ContingentLiabilitiesMember -> ird_fs_pe:RestructuringContingentLiabilityMember
Back>

Element ird_fs_pe:RestructuringProvision
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Restructuring provision
en http://www.xbrl.org/2003/arcrole/concept-label Total restructuring provision
en http://www.xbrl.org/2003/arcrole/concept-label The amount of provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other provisions]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.3
ref:URI
Calculation ird_fs_pe:RestructuringProvision ->Weight: 1.0-> ird_fs_pe:LongtermRestructuringProvision
ird_fs_pe:RestructuringProvision ->Weight: 1.0-> ird_fs_pe:ShorttermRestructuringProvision
Presentation ird_fs_pe:RestructuringProvisionAbstract -> ird_fs_pe:RestructuringProvision
Back>

Element ird_fs_pe:RestructuringProvisionAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Restructuring provision [abstract]
References  
Presentation ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:RestructuringProvisionAbstract
ird_fs_pe:RestructuringProvisionAbstract -> ird_fs_pe:LongtermRestructuringProvision
ird_fs_pe:RestructuringProvisionAbstract ->  ird_fs_pe:ShorttermRestructuringProvision
ird_fs_pe:RestructuringProvisionAbstract ->  ird_fs_pe:RestructuringProvision
Back>

Element ird_fs_pe:RestructuringProvisionMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other provisions [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Restructuring provision [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.3
ref:URI
Definition ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:RestructuringProvisionMember
Presentation ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:RestructuringProvisionMember
Back>

Element ird_fs_pe:RetainedEarnings
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Retained earnings
en http://www.xbrl.org/2003/arcrole/concept-label Retained earnings at beginning of period
en http://www.xbrl.org/2003/arcrole/concept-label Retained earnings at end of period
en http://www.xbrl.org/2003/arcrole/concept-label A component of equity representing the entity's cumulative undistributed earnings or deficit.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph f
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.5
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.5
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:RetainedEarnings
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:RetainedEarnings
Presentation ird_fs_pe:EquityAbstract -> ird_fs_pe:RetainedEarnings
ird_fs_pe:EquityAbstract -> ird_fs_pe:RetainedEarnings
ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract ->  ird_fs_pe:RetainedEarnings
ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract -> ird_fs_pe:RetainedEarnings
Back>

Element ird_fs_pe:RetainedEarningsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.
en http://www.xbrl.org/2003/arcrole/concept-label Retained earnings [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:URI
Definition ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:RetainedEarningsMember
Presentation ird_fs_pe:EquityAttributableToOwnersOfParentMember -> ird_fs_pe:RetainedEarningsMember
Back>

Element ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Retrospective application and retrospective restatement [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.13
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.14
ref:Subparagraph c
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 10.23
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain->  ird_fs_pe:RestatedMember
ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-default -> ird_fs_pe:RestatedMember
ird_fs_pe:StatementOfChangesInEquityTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis
ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:RestatedMember
Presentation ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis -> ird_fs_pe:RestatedMember
ird_fs_pe:StatementOfChangesInEquityTable -> ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis
ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis -> ird_fs_pe:RestatedMember
ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis ->  ird_fs_pe:RestatedMember
Back>

Element ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase (decrease) in property, plant and equipment resulting from revaluations. [Refer: Property, plant and equipment; Revaluation surplus]
en http://www.xbrl.org/2003/arcrole/concept-label Revaluation increase (decrease), property, plant and equipment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause iv
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.33
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
Calculation ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
Presentation ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:RevaluationIncreaseDecreasePropertyPlantAndEquipment
Back>

Element ird_fs_pe:RevaluationSurplus
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
en http://www.xbrl.org/2003/arcrole/concept-label Revaluation surplus
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.15C
ref:URI
Calculation ird_fs_pe:OtherReserves ->Weight: 1.0-> ird_fs_pe:RevaluationSurplus
Presentation ird_fs_pe:OtherReservesAbstract -> ird_fs_pe:RevaluationSurplus
Back>

Element ird_fs_pe:RevaluationSurplusMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
en http://www.xbrl.org/2003/arcrole/concept-label Revaluation surplus [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.15C
ref:URI
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:URI
Definition ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:RevaluationSurplusMember
ird_fs_pe:OtherReservesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:RevaluationSurplusMember
Presentation ird_fs_pe:OtherReservesMember -> ird_fs_pe:RevaluationSurplusMember
ird_fs_pe:OtherReservesMember -> ird_fs_pe:RevaluationSurplusMember
Back>

Element ird_fs_pe:Revenue
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Revenue
en http://www.xbrl.org/2003/arcrole/concept-label Total revenue
en http://www.xbrl.org/2003/arcrole/concept-label The gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.30
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:GrossProfit ->Weight: 1.0-> ird_fs_pe:Revenue
ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:Revenue
ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromSaleOfGoods
ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromRenderingOfServices
ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromConstructionContracts
ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromRoyalties
ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromInterest
ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromDividends
ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromCommissions
ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromGovernmentGrants
ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromFranchiseFees
ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:OtherRevenue
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:Revenue
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:Revenue
ird_fs_pe:RevenueAbstract -> ird_fs_pe:Revenue
Back>

Element ird_fs_pe:RevenueAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Revenue [abstract]
References  
Presentation ird_fs_pe:AnalysisOfIncomeAndExpenseAbstract -> ird_fs_pe:RevenueAbstract
ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromSaleOfGoods
ird_fs_pe:RevenueAbstract ->  ird_fs_pe:RevenueFromRenderingOfServices
ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromConstructionContracts
ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromRoyalties
ird_fs_pe:RevenueAbstract ->  ird_fs_pe:RevenueFromInterest
ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromDividends
ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromCommissions
ird_fs_pe:RevenueAbstract ->  ird_fs_pe:RevenueFromGovernmentGrants
ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromFranchiseFees
ird_fs_pe:RevenueAbstract -> ird_fs_pe:OtherRevenue
ird_fs_pe:RevenueAbstract -> ird_fs_pe:Revenue
Back>

Element ird_fs_pe:RevenueFromCommissions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of revenue arising from commissions. [Refer: Revenue]
en http://www.xbrl.org/2003/arcrole/concept-label Revenue from commissions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.30
ref:Subparagraph b
ref:Clause vi
ref:URI
Calculation ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromCommissions
Presentation ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromCommissions
Back>

Element ird_fs_pe:RevenueFromConstructionContracts
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Revenue from construction contracts
en http://www.xbrl.org/2003/arcrole/concept-label The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.30
ref:Subparagraph b
ref:Clause viii
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.31
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromConstructionContracts
Presentation ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromConstructionContracts
ird_fs_pe:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory -> ird_fs_pe:RevenueFromConstructionContracts
Back>

Element ird_fs_pe:RevenueFromFranchiseFees
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of revenue arising from franchise fees, which may cover the supply of initial and subsequent services, equipment and other tangible assets and know-how. [Refer: Revenue]
en http://www.xbrl.org/2003/arcrole/concept-label Revenue from franchise fees
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23A.25
ref:URI
Calculation ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromFranchiseFees
Presentation ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromFranchiseFees
Back>

Element ird_fs_pe:RevenueFromRenderingOfServices
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of revenue arising from the rendering of services. [Refer: Revenue]
en http://www.xbrl.org/2003/arcrole/concept-label Revenue from rendering of services
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.30
ref:Subparagraph b
ref:Clause ii
ref:URI
Calculation ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromRenderingOfServices
Presentation ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromRenderingOfServices
Back>

Element ird_fs_pe:RevenueFromRenderingOfServicesRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Revenue from rendering of services, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:RevenueFromRenderingOfServicesRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:RevenueFromRenderingOfServicesRelatedPartyTransactions
Back>

Element ird_fs_pe:RevenueFromSaleOfGoods
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of revenue arising from the sale of goods. [Refer: Revenue]
en http://www.xbrl.org/2003/arcrole/concept-label Revenue from sale of goods
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.30
ref:Subparagraph b
ref:Clause i
ref:URI
Calculation ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromSaleOfGoods
Presentation ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromSaleOfGoods
Back>

Element ird_fs_pe:RevenueFromSaleOfGoodsRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Revenue from sale of goods, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:RevenueFromSaleOfGoodsRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:RevenueFromSaleOfGoodsRelatedPartyTransactions
Back>

Element ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. Reversal of an impairment loss is an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause iv
ref:URI
Definition ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Calculation ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Presentation ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Back>

Element ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reversal of impairment loss recognised in profit or loss
en http://www.xbrl.org/2003/arcrole/concept-label The amount of reversal of impairment loss recognised in profit or loss. Reversal of an impairment loss is an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. The increased carrying amount of an asset attributable to the reversal of an impairment loss shall not exceed the carrying amount that would have been determined (net of amortisation or depreciation) had no impairment loss been recognised in prior years.
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 27.32
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLoss
Presentation ird_fs_pe:DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLoss
Back>

Element ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill
en http://www.xbrl.org/2003/arcrole/concept-label The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph e
ref:Clause v
ref:URI
Definition ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Calculation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Presentation ird_fs_pe:ChangesInIntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Back>

Element ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of reversal of impairment loss recognised in profit or loss for investment property at cost less accumulated depreciation and impairment. [Refer: Reversal of impairment loss recognised in profit or loss; Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Reversal of impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause vi
ref:URI
Definition ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Calculation ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0->  ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Reversal of impairment loss recognised in profit or loss, property, plant and equipment
en http://www.xbrl.org/2003/arcrole/concept-label The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause vi
ref:URI
Definition ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Calculation ird_fs_pe:ChangesInPropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Presentation ird_fs_pe:ChangesInPropertyPlantAndEquipmentAbstract -> ird_fs_pe:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Back>

Element ird_fs_pe:ReversalOfInventoryWritedown
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any impairment of inventories resulting from an increase in the selling price less costs to complete and sell. [Refer: Inventories; Inventory write-down]
en http://www.xbrl.org/2003/arcrole/concept-label Reversal of inventory write-down
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 13.22
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:DisclosureOfInventoriesExplanatory -> ird_fs_pe:ReversalOfInventoryWritedown
Back>

Element ird_fs_pe:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Share capital [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Rights, preferences and restrictions attaching to class of share capital
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph a
ref:Clause v
ref:URI
Definition ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
Presentation ird_fs_pe:DisclosureOfClassesOfShareCapitalLineItems -> ird_fs_pe:RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
Back>

Element ird_fs_pe:TypesOfRisksMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Risks [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.27
ref:URI
Definition ird_fs_pe:TypesOfRisksAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:TypesOfRisksMember
ird_fs_pe:TypesOfRisksAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:TypesOfRisksMember
ird_fs_pe:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember
ird_fs_pe:TypesOfRisksMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember
ird_fs_pe:TypesOfRisksMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember
ird_fs_pe:TypesOfRisksMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember
Presentation ird_fs_pe:TypesOfRisksAxis -> ird_fs_pe:TypesOfRisksMember
ird_fs_pe:TypesOfRisksMember -> ird_fs_pe:InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember
ird_fs_pe:TypesOfRisksMember ->  ird_fs_pe:ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForecastTransactionsMember
ird_fs_pe:TypesOfRisksMember ->  ird_fs_pe:PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransactionsToPurchaseOrSellCommodityMember
ird_fs_pe:TypesOfRisksMember ->  ird_fs_pe:ForeignExchangeRisksInNetInvestmentInForeignOperationsMember
ird_fs_pe:TypesOfRisksAxis ->  ird_fs_pe:TypesOfRisksMember
Back>

Element ird_fs_pe:RevenueFromRoyalties
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of income arising from royalties.
en http://www.xbrl.org/2003/arcrole/concept-label Royalty income
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 23.30
ref:Subparagraph b
ref:Clause iv
ref:URI
Calculation ird_fs_pe:Revenue ->Weight: 1.0-> ird_fs_pe:RevenueFromRoyalties
Presentation ird_fs_pe:RevenueAbstract -> ird_fs_pe:RevenueFromRoyalties
Back>

Element ird_fs_pe:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Sales of property and other assets, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:SalesOfPropertyAndOtherAssetsRelatedPartyTransactions
Back>

Element ird_fs_pe:SeparateMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for separate financial statements. Separate financial statements are those presented by a parent, an investor in an associate or a venturer in a jointly controlled entity, in which the entity could elect, in accordance with paragraphs 9.25-9.26, to account for its investments in subsidiaries, jointly-controlled entities and associates either at cost less impairment, at fair value with changes in fair value recognised in profit or loss, or using the equity method following the procedures in paragraph 14.8.
en http://www.xbrl.org/2003/arcrole/concept-label Separate [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 9.1
ref:URI
Definition ird_fs_pe:ConsolidatedMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:SeparateMember
Presentation ird_fs_pe:ConsolidatedMember -> ird_fs_pe:SeparateMember
Back>

Element ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of intangible assets representing service concession arrangements. Service concession arrangement is an arrangement whereby a government or other public sector body contracts with a private operator to develop (or upgrade), operate and maintain the grantor’s infrastructure assets such as roads, bridges, tunnels, airports, energy distribution networks, prisons or hospitals.
en http://www.xbrl.org/2003/arcrole/concept-label Service concession arrangements, classified as intangible assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.15
ref:URI
Calculation ird_fs_pe:IntangibleAssetsOtherThanGoodwill ->Weight: 1.0-> ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssets
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillAbstract -> ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssets
Back>

Element ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of intangible assets representing service concession arrangements. [Refer: Service concession arrangements, classified as intangible assets; Intangible assets other than goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Service concession arrangements, classified as intangible assets [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.15
ref:URI
Definition ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember
Presentation ird_fs_pe:IntangibleAssetsOtherThanGoodwillMember -> ird_fs_pe:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember
Back>

Element ird_fs_pe:ServicesReceivedRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of services received in related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Services received, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ServicesReceivedRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:ServicesReceivedRelatedPartyTransactions
Back>

Element ird_fs_pe:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Settlement of liabilities by entity on behalf of related party, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph i
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions
Back>

Element ird_fs_pe:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Settlement of liabilities on behalf of entity by related party, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph i
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions
Back>

Element ird_fs_pe:ClassesOfShareCapitalMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for share capital of the entity. It also represents the standard value for the 'Classes of share capital' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Share capital [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.12
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:ClassesOfShareCapitalAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:ClassesOfShareCapitalMember
ird_fs_pe:ClassesOfShareCapitalAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:ClassesOfShareCapitalMember
Presentation ird_fs_pe:ClassesOfShareCapitalAxis -> ird_fs_pe:ClassesOfShareCapitalMember
ird_fs_pe:ClassesOfShareCapitalAxis -> ird_fs_pe:ClassesOfShareCapitalMember
Back>

Element ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in associates; Investments in joint ventures; Other comprehensive income]
en http://www.xbrl.org/2003/arcrole/concept-label Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph h
ref:URI
Presentation ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax
Back>

Element ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
en http://www.xbrl.org/2003/arcrole/concept-label The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in associates; Investments in joint ventures; Other comprehensive income]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph h
ref:URI
Calculation ird_fs_pe:OtherComprehensiveIncome ->Weight: 1.0-> ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Presentation ird_fs_pe:OtherComprehensiveIncomeAbstract -> ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Back>

Element ird_fs_pe:ShareOfProfitLossOfAssociates
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The entity's share of the profit (loss) of associates accounted for using the equity method. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in associates; Profit (loss)]
en http://www.xbrl.org/2003/arcrole/concept-label Share of profit (loss) of associates accounted for using equity method
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 14.14
ref:URI
Presentation ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:ShareOfProfitLossOfAssociates
Back>

Element ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Share of profit (loss) of associates accounted for using equity method; Share of profit (loss) of joint ventures accounted for using equity method]
en http://www.xbrl.org/2003/arcrole/concept-label Share of profit (loss) of associates and joint ventures accounted for using equity method
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph c
ref:URI
Calculation ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs_pe:ProfitLossBeforeTax ->Weight: 1.0-> ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Back>

Element ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfAssociates
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Share of profit (loss) of discontinued operations of associates accounted for using equity method
en http://www.xbrl.org/2003/arcrole/concept-label The entity's share of the profit (loss) of discontinued operations of associates accounted for using the equity method. [Refer: Share of profit (loss) of associates accounted for using equity method; Profit (loss) from discontinued operations]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 14.14
ref:URI
Presentation ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfAssociates
Back>

Element ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfJointVentures
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The entity's share of the profit (loss) of discontinued operations of joint ventures accounted for using the equity method. [Refer: Share of profit (loss) of joint ventures accounted for using equity method; Profit (loss) from discontinued operations]
en http://www.xbrl.org/2003/arcrole/concept-label Share of profit (loss) of discontinued operations of joint ventures accounted for using equity method
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 15.20
ref:URI
Presentation ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:ShareOfProfitLossOfDiscontinuedOperationsOfJointVentures
Back>

Element ird_fs_pe:ShareOfProfitLossOfJointVentures
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The entity's share of the profit (loss) of joint ventures accounted for using the equity method. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in joint ventures; Profit (loss)]
en http://www.xbrl.org/2003/arcrole/concept-label Share of profit (loss) of joint ventures accounted for using equity method
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 15.20
ref:URI
Presentation ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:ShareOfProfitLossOfJointVentures
Back>

Element ird_fs_pe:SharePremium
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount received or receivable from the issuance of the entity's shares in excess of nominal value.
en http://www.xbrl.org/2003/arcrole/concept-label Share premium
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph f
ref:URI
Calculation ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:SharePremium
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: 1.0-> ird_fs_pe:SharePremium
Presentation ird_fs_pe:EquityAbstract -> ird_fs_pe:SharePremium
ird_fs_pe:EquityAbstract -> ird_fs_pe:SharePremium
Back>

Element ird_fs_pe:SharePremiumMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.
en http://www.xbrl.org/2003/arcrole/concept-label Share premium [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:URI
Definition ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:SharePremiumMember
Presentation ird_fs_pe:EquityAttributableToOwnersOfParentMember -> ird_fs_pe:SharePremiumMember
Back>

Element ird_fs_pe:SharebasedPaymentArrangementsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the 'Types of share-based payment arrangements' axis if no other member is used.
en http://www.xbrl.org/2003/arcrole/concept-label Share-based payment arrangements [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default -> ird_fs_pe:SharebasedPaymentArrangementsMember
ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis ->arcrole:  http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:SharebasedPaymentArrangementsMember
Presentation ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis -> ird_fs_pe:SharebasedPaymentArrangementsMember
ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis -> ird_fs_pe:SharebasedPaymentArrangementsMember
Back>

Element ird_fs_pe:Ships
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity's operations. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Ships
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:Vehicles ->Weight: 1.0-> ird_fs_pe:Ships
Presentation ird_fs_pe:VehiclesAbstract -> ird_fs_pe:Ships
Back>

Element ird_fs_pe:ShipsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity's operations. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Ships [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.2
ref:URI
Definition ird_fs_pe:VehiclesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:ShipsMember
Presentation ird_fs_pe:VehiclesMember -> ird_fs_pe:ShipsMember
Back>

Element ird_fs_pe:ShorttermDepositsClassifiedAsCashEquivalents
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]
en http://www.xbrl.org/2003/arcrole/concept-label Short-term deposits, classified as cash equivalents
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.20
ref:URI
Calculation ird_fs_pe:CashEquivalents ->Weight: 1.0-> ird_fs_pe:ShorttermDepositsClassifiedAsCashEquivalents
Presentation ird_fs_pe:CashEquivalentsAbstract -> ird_fs_pe:ShorttermDepositsClassifiedAsCashEquivalents
Back>

Element ird_fs_pe:ShorttermInvestmentsClassifiedAsCashEquivalents
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]
en http://www.xbrl.org/2003/arcrole/concept-label Short-term investments, classified as cash equivalents
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 7.20
ref:URI
Calculation ird_fs_pe:CashEquivalents ->Weight: 1.0-> ird_fs_pe:ShorttermInvestmentsClassifiedAsCashEquivalents
Presentation ird_fs_pe:CashEquivalentsAbstract -> ird_fs_pe:ShorttermInvestmentsClassifiedAsCashEquivalents
Back>

Element ird_fs_pe:SocialSecurityContributions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]
en http://www.xbrl.org/2003/arcrole/concept-label Social security contributions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.4
ref:URI
Calculation ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:SocialSecurityContributions
Presentation ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:SocialSecurityContributions
Back>

Element ird_fs_pe:StatementOfCashFlowsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Statement of cash flows [abstract]
References  
Presentation ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract
ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract
ird_fs_pe:StatementOfCashFlowsAbstract ->  ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract
ird_fs_pe:StatementOfCashFlowsAbstract ->  ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
ird_fs_pe:StatementOfCashFlowsAbstract ->  ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract
ird_fs_pe:StatementOfCashFlowsAbstract ->  ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents
ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:StatementOfCashFlowsAbstract ->  ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInOperatingActivitiesAbstract
ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInInvestingActivitiesAbstract
ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:CashFlowsFromUsedInFinancingActivitiesAbstract
ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract
ird_fs_pe:StatementOfCashFlowsAbstract -> ird_fs_pe:IncreaseDecreaseInCashAndCashEquivalents
ird_fs_pe:StatementOfCashFlowsAbstract ->  ird_fs_pe:CashAndCashEquivalents
ird_fs_pe:StatementOfCashFlowsAbstract ->  ird_fs_pe:CashAndCashEquivalents
Back>

Element ird_fs_pe:StatementOfChangesInEquityAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Statement of changes in equity [abstract]
References  
Definition ird_fs_pe:StatementOfChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:StatementOfChangesInEquityTable
ird_fs_pe:StatementOfChangesInEquityAbstract ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:StatementOfChangesInEquityLineItems
Presentation ird_fs_pe:StatementOfChangesInEquityAbstract -> ird_fs_pe:StatementOfChangesInEquityTable
ird_fs_pe:StatementOfChangesInEquityAbstract -> ird_fs_pe:StatementOfChangesInEquityLineItems
Back>

Element ird_fs_pe:StatementOfChangesInEquityLineItems
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
en http://www.xbrl.org/2003/arcrole/concept-label Statement of changes in equity [line items]
References  
Definition ird_fs_pe:StatementOfChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:StatementOfChangesInEquityLineItems
ird_fs_pe:StatementOfChangesInEquityLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:ChangesInEquityAbstract
ird_fs_pe:StatementOfChangesInEquityLineItems ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:Equity
Presentation ird_fs_pe:StatementOfChangesInEquityAbstract -> ird_fs_pe:StatementOfChangesInEquityLineItems
ird_fs_pe:StatementOfChangesInEquityLineItems -> ird_fs_pe:Equity
ird_fs_pe:StatementOfChangesInEquityLineItems ->  ird_fs_pe:Equity
ird_fs_pe:StatementOfChangesInEquityLineItems -> ird_fs_pe:ChangesInEquityAbstract
Back>

Element ird_fs_pe:StatementOfChangesInEquityTable
Substitution Group xbrldt:hypercubeItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Schedule disclosing information related to changes in equity.
en http://www.xbrl.org/2003/arcrole/concept-label Statement of changes in equity [table]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:URI
Definition ird_fs_pe:StatementOfChangesInEquityAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/all->  ird_fs_pe:StatementOfChangesInEquityTable
ird_fs_pe:StatementOfChangesInEquityTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:ComponentsOfEquityAxis
ird_fs_pe:StatementOfChangesInEquityTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis
Presentation ird_fs_pe:StatementOfChangesInEquityAbstract -> ird_fs_pe:StatementOfChangesInEquityTable
ird_fs_pe:StatementOfChangesInEquityTable -> ird_fs_pe:ComponentsOfEquityAxis
ird_fs_pe:StatementOfChangesInEquityTable ->  ird_fs_pe:RetrospectiveApplicationAndRetrospectiveRestatementAxis
Back>

Element ird_fs_pe:StatementOfHKFRSCompliance
Substitution Group xbrli:item
Type nonnum:textBlockItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label An explicit and unreserved statement of compliance with all the requirements of HKFRS for Private Entities.
en http://www.xbrl.org/2003/arcrole/concept-label Statement of compliance with HKFRS for Private Entities [text block]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 3.3
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 8.4
ref:Subparagraph a
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:StatementOfHKFRSCompliance
Back>

Element ird_fs_pe:StatementOfComprehensiveIncomeAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Statement of comprehensive income [abstract]
References  
Presentation ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ProfitLoss
ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncomeAbstract
ird_fs_pe:StatementOfComprehensiveIncomeAbstract ->  ird_fs_pe:ComprehensiveIncome
ird_fs_pe:StatementOfComprehensiveIncomeAbstract ->  ird_fs_pe:ComprehensiveIncomeAttributableToAbstract
ird_fs_pe:StatementOfComprehensiveIncomeAbstract ->  ird_fs_pe:ProfitLoss
ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComprehensiveIncome
ird_fs_pe:StatementOfComprehensiveIncomeAbstract ->  ird_fs_pe:ComprehensiveIncomeAttributableToAbstract
ird_fs_pe:StatementOfComprehensiveIncomeAbstract ->  ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract
ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract
ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax
ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncomeBeforeTax
ird_fs_pe:StatementOfComprehensiveIncomeAbstract ->  ird_fs_pe:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
ird_fs_pe:StatementOfComprehensiveIncomeAbstract ->  ird_fs_pe:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
ird_fs_pe:StatementOfComprehensiveIncomeAbstract -> ird_fs_pe:OtherComprehensiveIncome
Back>

Element ird_fs_pe:StatementOfFinancialPositionAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Statement of financial position [abstract]
References  
Presentation ird_fs_pe:StatementOfFinancialPositionAbstract -> ird_fs_pe:AssetsAbstract
ird_fs_pe:StatementOfFinancialPositionAbstract -> ird_fs_pe:EquityAndLiabilitiesAbstract
ird_fs_pe:StatementOfFinancialPositionAbstract ->  ird_fs_pe:AssetsAbstract
ird_fs_pe:StatementOfFinancialPositionAbstract -> ird_fs_pe:EquityAndLiabilitiesAbstract
Back>

Element ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Statement of income and retained earnings, additional disclosures [abstract]
References  
Presentation ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract -> ird_fs_pe:RetainedEarnings
ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract -> ird_fs_pe:RetainedEarnings
ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract ->  ird_fs_pe:DividendsDeclaredAndPaidOrPayable
ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract ->  ird_fs_pe:IncreaseDecreaseThroughCorrectionsOfErrorsRetainedEarnings
ird_fs_pe:StatementOfIncomeAndRetainedEarningsAbstract ->  ird_fs_pe:IncreaseDecreaseThroughChangesInAccountingPoliciesRetainedEarnings
Back>

Element ird_fs_pe:StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffort
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The statement that the entity has investment property whose fair value cannot be measured reliably without undue cost or effort. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Statement that entity has investment property whose fair value cannot be measured reliably without undue cost or effort
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.32
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffort
Back>

Element ird_fs_pe:StatementThatEstimateOfFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The statement that an estimate of the financial effect of contingent assets would involve undue cost or effort.
en http://www.xbrl.org/2003/arcrole/concept-label Statement that estimate of financial effect of contingent assets would involve undue cost or effort
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.16
ref:URI
Presentation ird_fs_pe:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory -> ird_fs_pe:StatementThatEstimateOfFinancialEffectOfContingentAssetsWouldInvolveUndueCostOrEffort
Back>

Element ird_fs_pe:StatementThatFairValueOfAssetsOtherThanCashToBeDistributedToOwnersCannotBeMeasuredReliablyWithoutUndueCostOrEffort
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The statement that the fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue cost or effort.
en http://www.xbrl.org/2003/arcrole/concept-label Statement that fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue cost or effort
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 22.20
ref:URI
Presentation ird_fs_pe:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory -> ird_fs_pe:StatementThatFairValueOfAssetsOtherThanCashToBeDistributedToOwnersCannotBeMeasuredReliablyWithoutUndueCostOrEffort
Back>

Element ird_fs_pe:StatementThatReliableMeasureOfFairValueForFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The statement that a reliable measure of fair value for financial instruments that would otherwise be required to be measured at fair value through profit or loss is no longer available or is not available without undue cost or effort.
en http://www.xbrl.org/2003/arcrole/concept-label Statement that reliable measure of fair value for financial instruments that would otherwise be measured at fair value through profit or loss is no longer available or is not available without undue cost or effort
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.44
ref:URI
Presentation ird_fs_pe:DisclosureOfFinancialInstrumentsExplanatory -> ird_fs_pe:StatementThatReliableMeasureOfFairValueForFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
Back>

Element ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForAssociates
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The statement that the undue cost or effort exemption is applied for associates. [Refer: Investments in associates]
en http://www.xbrl.org/2003/arcrole/concept-label Statement that undue cost or effort exemption is applied for associates
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 14.15
ref:URI
Presentation ird_fs_pe:DisclosureOfInvestmentInAssociatesExplanatory -> ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForAssociates
Back>

Element ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForJointlyControlledEntities
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The statement that the undue cost or effort exemption is applied for jointly controlled entities. A jointly controlled entity is a joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest.
en http://www.xbrl.org/2003/arcrole/concept-label Statement that undue cost or effort exemption is applied for jointly controlled entities
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 15.21
ref:URI
Presentation ird_fs_pe:DisclosureOfInterestsInJointVenturesExplanatory -> ird_fs_pe:StatementThatUndueCostOrEffortExemptionIsAppliedForJointlyControlledEntities
Back>

Element ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Subclassifications of assets, liabilities and equities [abstract]
References  
Presentation ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:PropertyPlantAndEquipmentAbstract
ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:IntangibleAssetsAndGoodwillAbstract
ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:ClassesOfInventoriesAbstract
ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract ->  ird_fs_pe:NoncurrentReceivablesAbstract
ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract ->  ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract
ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract ->  ird_fs_pe:TradeAndOtherReceivablesAbstract
ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract ->  ird_fs_pe:CashAndCashEquivalentsAbstract
ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract ->  ird_fs_pe:ClassesOfOtherProvisionsAbstract
ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract ->  ird_fs_pe:NoncurrentPayablesAbstract
ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract ->  ird_fs_pe:TradeAndOtherCurrentPayablesAbstract
ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract ->  ird_fs_pe:TradeAndOtherPayablesAbstract
ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract ->  ird_fs_pe:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstract
ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract
ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract
ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:OtherReservesAbstract
Back>

Element ird_fs_pe:TangibleExplorationAndEvaluationAssets
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of exploration and evaluation expenditures recognised as tangible assets in accordance with the entity's accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
en http://www.xbrl.org/2003/arcrole/concept-label Tangible exploration and evaluation assets
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:TangibleExplorationAndEvaluationAssets
Presentation ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:TangibleExplorationAndEvaluationAssets
Back>

Element ird_fs_pe:TangibleExplorationAndEvaluationAssetsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Tangible exploration and evaluation assets]
en http://www.xbrl.org/2003/arcrole/concept-label Tangible exploration and evaluation assets [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.2
ref:URI
Definition ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:TangibleExplorationAndEvaluationAssetsMember
Presentation ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:TangibleExplorationAndEvaluationAssetsMember
Back>

Element ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense
en http://www.xbrl.org/2003/arcrole/concept-label Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.39
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense ->Weight:  1.0 -> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense
Presentation ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract ->  ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense
Back>

Element ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense
en http://www.xbrl.org/2003/arcrole/concept-label Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.39
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense ->Weight:  1.0 -> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
Presentation ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract ->  ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
Back>

Element ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense
en http://www.xbrl.org/2003/arcrole/concept-label Total tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.39
ref:Subparagraph e
ref:URI
Calculation ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: -1.0-> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense
ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense ->Weight: 1.0 -> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense
ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense ->Weight: 1.0-> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
Presentation ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract ->  ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense
Back>

Element ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense [abstract]
References  
Presentation ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract
ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract ->  ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense
ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract -> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpenseAbstract -> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense
Back>

Element ird_fs_pe:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). Accounting profit is the profit or loss for a period before deducting tax expense.
en http://www.xbrl.org/2003/arcrole/concept-label Tax effect of expense not deductible in determining taxable profit (tax loss)
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate -> ird_fs_pe:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
Back>

Element ird_fs_pe:TaxEffectOfRevenuesExemptFromTaxation
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. Accounting profit is the profit or loss for a period before deducting tax expense.
en http://www.xbrl.org/2003/arcrole/concept-label Tax effect of revenues exempt from taxation
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate -> ird_fs_pe:TaxEffectOfRevenuesExemptFromTaxation
Back>

Element ird_fs_pe:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with HKFRS for Private Entities, because they cannot be accounted for retrospectively.
en http://www.xbrl.org/2003/arcrole/concept-label Tax expense (income) relating to changes in accounting policies and errors included in profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.39
ref:Subparagraph h
ref:URI
Calculation ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
Presentation ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract -> ird_fs_pe:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
Back>

Element ird_fs_pe:IncomeTaxExpenseContinuingOperations
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Tax expense (income), continuing operations
en http://www.xbrl.org/2003/arcrole/concept-label Total tax expense (income)
en http://www.xbrl.org/2003/arcrole/concept-label Tax income (expense)
en http://www.xbrl.org/2003/arcrole/concept-label The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax that relate to continuing operations. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. [Refer: Current tax expense (income)]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.39
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 5.5
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:ProfitLossFromContinuingOperations ->Weight: -1.0-> ird_fs_pe:IncomeTaxExpenseContinuingOperations
ird_fs_pe:ProfitLossFromContinuingOperations ->Weight: -1.0-> ird_fs_pe:IncomeTaxExpenseContinuingOperations
ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:CurrentTaxExpenseIncome
ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:AdjustmentsForCurrentTaxOfPriorPeriod
ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: -1.0-> ird_fs_pe:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense
ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders
ird_fs_pe:IncomeTaxExpenseContinuingOperations ->Weight: 1.0-> ird_fs_pe:OtherComponentsOfDeferredTaxExpenseIncome
Presentation ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:IncomeTaxExpenseContinuingOperations
ird_fs_pe:ProfitLossAbstract -> ird_fs_pe:IncomeTaxExpenseContinuingOperations
ird_fs_pe:MajorComponentsOfTaxExpenseIncomeAbstract ->  ird_fs_pe:IncomeTaxExpenseContinuingOperations
Back>

Element ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Temporary difference, unused tax losses and unused tax credits [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
Presentation ird_fs_pe:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable -> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis -> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis -> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
Back>

Element ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the 'Temporary difference, unused tax losses and unused tax credits' axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Temporary difference, unused tax losses and unused tax credits [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default -> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:TemporaryDifferenceMember
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:UnusedTaxLossesMember
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:UnusedTaxCreditsMember
Presentation ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis -> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember -> ird_fs_pe:TemporaryDifferenceMember
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember -> ird_fs_pe:UnusedTaxLossesMember
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember -> ird_fs_pe:UnusedTaxCreditsMember
ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis -> ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
Back>

Element ird_fs_pe:TemporaryDifferenceMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either: (a) taxable temporary differences, or (b) deductible temporary differences. [Refer: Carrying amount [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Temporary differences [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:TemporaryDifferenceMember
Presentation ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember -> ird_fs_pe:TemporaryDifferenceMember
Back>

Element ird_fs_pe:TerminationBenefitObligation
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of obligation in relation to termination benefits. [Refer: Termination benefits [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Termination benefit obligation
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.43
ref:URI
Definition ird_fs_pe:DisclosureOfTerminationBenefitsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:TerminationBenefitObligation
Presentation ird_fs_pe:DisclosureOfTerminationBenefitsLineItems -> ird_fs_pe:TerminationBenefitObligation
Back>

Element ird_fs_pe:TerminationBenefitsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for employee benefits provided in exchange for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's employment before the normal retirement date; or (b) an employee's decision to accept an offer of benefits in exchange for the termination of employment. It also represents the standard value for the 'Categories of termination benefits' axis if no other member is used. [Refer: Employee benefits expense]
en http://www.xbrl.org/2003/arcrole/concept-label Termination benefits [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.43
ref:URI
Definition ird_fs_pe:CategoriesOfTerminationBenefitsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:TerminationBenefitsMember
ird_fs_pe:CategoriesOfTerminationBenefitsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:TerminationBenefitsMember
Presentation ird_fs_pe:CategoriesOfTerminationBenefitsAxis -> ird_fs_pe:TerminationBenefitsMember
ird_fs_pe:CategoriesOfTerminationBenefitsAxis -> ird_fs_pe:TerminationBenefitsMember
Back>

Element ird_fs_pe:TerminationBenefitsExpense
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of expense in relation to termination benefits. [Refer: Termination benefits [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Termination benefits expense
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.1
ref:URI
Calculation ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:TerminationBenefitsExpense
Presentation ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:TerminationBenefitsExpense
Back>

Element ird_fs_pe:TradeAndOtherCurrentPayables
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current trade and other payables.
en http://www.xbrl.org/2003/arcrole/concept-label Trade and other current payables
en http://www.xbrl.org/2003/arcrole/concept-label Total trade and other current payables
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph d
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph l
ref:URI
Calculation ird_fs_pe:CurrentLiabilities ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentPayables
ird_fs_pe:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentPayablesToTradeSuppliers
ird_fs_pe:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentPayablesToRelatedParties
ird_fs_pe:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs_pe:DeferredIncomeClassifiedAsCurrent
ird_fs_pe:TradeAndOtherCurrentPayables ->Weight: 1.0-> ird_fs_pe:AccrualsClassifiedAsCurrent
Presentation ird_fs_pe:CurrentLiabilitiesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayables
ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayables
Back>

Element ird_fs_pe:TradeAndOtherCurrentPayablesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Trade and other current payables [abstract]
References  
Presentation ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayablesAbstract
ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayablesToTradeSuppliers
ird_fs_pe:TradeAndOtherCurrentPayablesAbstract -> ird_fs_pe:TradeAndOtherCurrentPayablesToRelatedParties
ird_fs_pe:TradeAndOtherCurrentPayablesAbstract ->  ird_fs_pe:DeferredIncomeClassifiedAsCurrent
ird_fs_pe:TradeAndOtherCurrentPayablesAbstract ->  ird_fs_pe:AccrualsClassifiedAsCurrent
ird_fs_pe:TradeAndOtherCurrentPayablesAbstract ->  ird_fs_pe:TradeAndOtherCurrentPayables
Back>

Element ird_fs_pe:TradeAndOtherCurrentReceivables
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of current trade and other receivables.
en http://www.xbrl.org/2003/arcrole/concept-label Trade and other current receivables
en http://www.xbrl.org/2003/arcrole/concept-label Total trade and other current receivables
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:CurrentAssets ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentReceivables
ird_fs_pe:TradeAndOtherCurrentReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromRelatedParties
ird_fs_pe:TradeAndOtherCurrentReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromOtherParties
ird_fs_pe:TradeAndOtherCurrentReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled
Presentation ird_fs_pe:CurrentAssetsAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivables
ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivables
Back>

Element ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Trade and other current receivables [abstract]
References  
Presentation ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract
ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromRelatedParties
ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract -> ird_fs_pe:TradeAndOtherCurrentReceivablesDueFromOtherParties
ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract ->  ird_fs_pe:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled
ird_fs_pe:TradeAndOtherCurrentReceivablesAbstract ->  ird_fs_pe:TradeAndOtherCurrentReceivables
Back>

Element ird_fs_pe:NoncurrentPayables
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current trade and other payables.
en http://www.xbrl.org/2003/arcrole/concept-label Trade and other non-current payables
en http://www.xbrl.org/2003/arcrole/concept-label Total trade and other non-current payables
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph d
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph l
ref:URI
Calculation ird_fs_pe:NoncurrentLiabilities ->Weight: 1.0-> ird_fs_pe:NoncurrentPayables
ird_fs_pe:NoncurrentPayables ->Weight: 1.0-> ird_fs_pe:NoncurrentPayablesToTradeSuppliers
ird_fs_pe:NoncurrentPayables ->Weight: 1.0-> ird_fs_pe:NoncurrentPayablesToRelatedParties
ird_fs_pe:NoncurrentPayables ->Weight: 1.0-> ird_fs_pe:DeferredIncomeClassifiedAsNoncurrent
ird_fs_pe:NoncurrentPayables ->Weight: 1.0-> ird_fs_pe:AccrualsClassifiedAsNoncurrent
Presentation ird_fs_pe:NoncurrentLiabilitiesAbstract -> ird_fs_pe:NoncurrentPayables
ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:NoncurrentPayables
Back>

Element ird_fs_pe:NoncurrentPayablesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Trade and other non-current payables [abstract]
References  
Presentation ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:NoncurrentPayablesAbstract
ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:NoncurrentPayablesToTradeSuppliers
ird_fs_pe:NoncurrentPayablesAbstract ->  ird_fs_pe:NoncurrentPayablesToRelatedParties
ird_fs_pe:NoncurrentPayablesAbstract ->  ird_fs_pe:DeferredIncomeClassifiedAsNoncurrent
ird_fs_pe:NoncurrentPayablesAbstract ->  ird_fs_pe:AccrualsClassifiedAsNoncurrent
ird_fs_pe:NoncurrentPayablesAbstract -> ird_fs_pe:NoncurrentPayables
Back>

Element ird_fs_pe:NoncurrentReceivables
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of non-current trade and other receivables.
en http://www.xbrl.org/2003/arcrole/concept-label Trade and other non-current receivables
en http://www.xbrl.org/2003/arcrole/concept-label Total trade and other non-current receivables
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:NoncurrentAssets ->Weight: 1.0-> ird_fs_pe:NoncurrentReceivables
ird_fs_pe:NoncurrentReceivables ->Weight: 1.0-> ird_fs_pe:NoncurrentReceivablesDueFromRelatedParties
ird_fs_pe:NoncurrentReceivables ->Weight: 1.0-> ird_fs_pe:NoncurrentReceivablesDueFromOtherParties
ird_fs_pe:NoncurrentReceivables ->Weight: 1.0-> ird_fs_pe:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled
Presentation ird_fs_pe:NoncurrentAssetsAbstract -> ird_fs_pe:NoncurrentReceivables
ird_fs_pe:NoncurrentReceivablesAbstract -> ird_fs_pe:NoncurrentReceivables
Back>

Element ird_fs_pe:NoncurrentReceivablesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Trade and other non-current receivables [abstract]
References  
Presentation ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:NoncurrentReceivablesAbstract
ird_fs_pe:NoncurrentReceivablesAbstract -> ird_fs_pe:NoncurrentReceivablesDueFromRelatedParties
ird_fs_pe:NoncurrentReceivablesAbstract -> ird_fs_pe:NoncurrentReceivablesDueFromOtherParties
ird_fs_pe:NoncurrentReceivablesAbstract ->  ird_fs_pe:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled
ird_fs_pe:NoncurrentReceivablesAbstract ->  ird_fs_pe:NoncurrentReceivables
Back>

Element ird_fs_pe:TradeAndOtherPayables
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of trade and other payables.
en http://www.xbrl.org/2003/arcrole/concept-label Trade and other payables
en http://www.xbrl.org/2003/arcrole/concept-label Total trade and other payables
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph d
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph l
ref:URI
Calculation ird_fs_pe:Liabilities ->Weight: 1.0-> ird_fs_pe:TradeAndOtherPayables
ird_fs_pe:TradeAndOtherPayables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherPayablesToTradeSuppliers
ird_fs_pe:TradeAndOtherPayables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherPayablesToRelatedParties
ird_fs_pe:TradeAndOtherPayables ->Weight: 1.0-> ird_fs_pe:DeferredIncome
ird_fs_pe:TradeAndOtherPayables ->Weight: 1.0-> ird_fs_pe:Accruals
Presentation ird_fs_pe:LiabilitiesAbstract -> ird_fs_pe:TradeAndOtherPayables
ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:TradeAndOtherPayables
Back>

Element ird_fs_pe:TradeAndOtherPayablesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Trade and other payables [abstract]
References  
Presentation ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:TradeAndOtherPayablesAbstract
ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:TradeAndOtherPayablesToTradeSuppliers
ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:TradeAndOtherPayablesToRelatedParties
ird_fs_pe:TradeAndOtherPayablesAbstract ->  ird_fs_pe:DeferredIncome
ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:Accruals
ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:TradeAndOtherPayables
Back>

Element ird_fs_pe:TradeAndOtherReceivables
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of trade and other receivables.
en http://www.xbrl.org/2003/arcrole/concept-label Trade and other receivables
en http://www.xbrl.org/2003/arcrole/concept-label Total trade and other receivables
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.2
ref:Subparagraph b
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph b
ref:URI
Calculation ird_fs_pe:Assets ->Weight: 1.0-> ird_fs_pe:TradeAndOtherReceivables
ird_fs_pe:TradeAndOtherReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherReceivablesDueFromRelatedParties
ird_fs_pe:TradeAndOtherReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherReceivablesDueFromOtherParties
ird_fs_pe:TradeAndOtherReceivables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled
Presentation ird_fs_pe:AssetsAbstract -> ird_fs_pe:TradeAndOtherReceivables
ird_fs_pe:TradeAndOtherReceivablesAbstract -> ird_fs_pe:TradeAndOtherReceivables
Back>

Element ird_fs_pe:TradeAndOtherReceivablesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Trade and other receivables [abstract]
References  
Presentation ird_fs_pe:SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract -> ird_fs_pe:TradeAndOtherReceivablesAbstract
ird_fs_pe:TradeAndOtherReceivablesAbstract -> ird_fs_pe:TradeAndOtherReceivablesDueFromRelatedParties
ird_fs_pe:TradeAndOtherReceivablesAbstract -> ird_fs_pe:TradeAndOtherReceivablesDueFromOtherParties
ird_fs_pe:TradeAndOtherReceivablesAbstract ->  ird_fs_pe:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled
ird_fs_pe:TradeAndOtherReceivablesAbstract ->  ird_fs_pe:TradeAndOtherReceivables
Back>

Element ird_fs_pe:TradeAndOtherPayablesToTradeSuppliers
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of payment due to suppliers for goods and services used in the entity's business.
en http://www.xbrl.org/2003/arcrole/concept-label Trade payables
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph d
ref:URI
Calculation ird_fs_pe:TradeAndOtherPayables ->Weight: 1.0-> ird_fs_pe:TradeAndOtherPayablesToTradeSuppliers
Presentation ird_fs_pe:TradeAndOtherPayablesAbstract -> ird_fs_pe:TradeAndOtherPayablesToTradeSuppliers
Back>

Element ird_fs_pe:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount transferred from (to) inventories and owner-occupied property to (from) investment property at fair value through profit or loss. [Refer: Inventories; Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Transfer from (to) inventories and owner-occupied property, investment property at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 16.10
ref:Subparagraph e
ref:Clause iv
ref:URI
Calculation ird_fs_pe:ChangesInInvestmentProperty ->Weight: 1.0-> ird_fs_pe:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
Presentation ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
Back>

Element ird_fs_pe:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase in investment property at fair value through profit or loss relating to transfers from investment property at cost less accumulated depreciation and impairment when a reliable measure of fair value becomes available. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Transfer from investment property at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 16.10
ref:Subparagraph e
ref:Clause iii
ref:URI
Calculation ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0->  ird_fs_pe:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The increase in investment property at cost less accumulated depreciation and impairment relating to transfers from investment property at fair value through profit or loss when a reliable measure of fair value is no longer available without undue cost or effort. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Transfer from investment property at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause v
ref:URI
Definition ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Calculation ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss ->Weight: -1.0->  ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Presentation ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Back>

Element ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The decrease (increase) in investment property at fair value through profit or loss relating to transfers to (from) investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Transfer to (from) investment property at cost less accumulated depreciation and impairment
en http://www.xbrl.org/2003/arcrole/concept-label Net transfer to (from) investment property at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 16.10
ref:Subparagraph e
ref:Clause iii
ref:URI
Calculation ird_fs_pe:ChangesInInvestmentProperty ->Weight: -1.0-> ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0->  ird_fs_pe:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0-> ird_fs_pe:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Transfer to (from) investment property at cost less accumulated depreciation and impairment [abstract]
References  
Presentation ird_fs_pe:ChangesInInvestmentPropertyAbstract -> ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract
ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The decrease (increase) in investment property at cost less accumulated depreciation and impairment relating to transfers to (from) investment property at fair value through profit or loss. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Transfer to (from) investment property at fair value through profit or loss
en http://www.xbrl.org/2003/arcrole/concept-label Net transfer to (from) investment property at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause v
ref:URI
Definition ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Calculation ird_fs_pe:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: -1.0 ->  ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss ->Weight:  1.0-> ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss ->Weight: -1.0-> ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Presentation ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Back>

Element ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Transfer to (from) investment property at fair value through profit or loss [abstract]
References  
Definition ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract
ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member-> ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Presentation ird_fs_pe:ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract
ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
Back>

Element ird_fs_pe:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The decrease in investment property at fair value through profit or loss relating to transfers to investment property at cost less accumulated depreciation and impairment when a reliable measure of fair value is no longer available without undue cost or effort. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Transfer to investment property at cost less accumulated depreciation and impairment
en http://www.xbrl.org/2003/arcrole/concept-label Transfer to investment property at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 16.10
ref:Subparagraph e
ref:Clause iii
ref:URI
Calculation ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ->Weight: 1.0->  ird_fs_pe:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Presentation ird_fs_pe:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract -> ird_fs_pe:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The decrease in investment property at cost less accumulated depreciation and impairment relating to transfers to investment property at fair value through profit or loss when a reliable measure of fair value becomes available. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Transfer to investment property at fair value through profit or loss
en http://www.xbrl.org/2003/arcrole/concept-label Transfer to investment property at fair value through profit or loss
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph e
ref:Clause v
ref:URI
Definition ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
Calculation ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss ->Weight: 1.0->  ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
Presentation ird_fs_pe:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract -> ird_fs_pe:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
Back>

Element ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Transferred financial assets that are not derecognised in their entirety [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.45
ref:URI
Definition ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable ->arcrole: http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
Presentation ird_fs_pe:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable -> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis -> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis -> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
Back>

Element ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the 'Transferred financial assets that are not derecognised in their entirety' axis if no other member is used. [Refer: Financial assets, class [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Transferred financial assets that are not derecognised in their entirety [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 11.45
ref:URI
Definition ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default -> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
Presentation ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis -> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis -> ird_fs_pe:FinancialAssetsWhichDoNotQualifyForDerecognitionMember
Back>

Element ird_fs_pe:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of transfers of research and development from the entity in related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Transfers of research and development from entity, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions
Back>

Element ird_fs_pe:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Transfers of research and development to entity, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions
Back>

Element ird_fs_pe:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Transfers under finance agreements from entity, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph g
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions
Back>

Element ird_fs_pe:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Transfers under finance agreements to entity, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph g
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions
Back>

Element ird_fs_pe:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Transfers under license agreements from entity, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph f
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions
Back>

Element ird_fs_pe:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of transfers under licence agreements to the entity in related party transactions. [Refer: Related parties [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Transfers under license agreements to entity, related party transactions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 33.12
ref:Subparagraph f
ref:URI
Definition ird_fs_pe:RelatedPartyTransactionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions
Presentation ird_fs_pe:RelatedPartyTransactionsAbstract -> ird_fs_pe:TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions
Back>

Element ird_fs_pe:TreasuryShares
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label An entity’s own equity instruments, held by the entity or other members of the consolidated group.
en http://www.xbrl.org/2003/arcrole/concept-label Treasury shares
en http://www.xbrl.org/2003/arcrole/concept-label Treasury shares
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph f
ref:URI
Calculation ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: -1.0-> ird_fs_pe:TreasuryShares
ird_fs_pe:EquityAttributableToOwnersOfParent ->Weight: -1.0-> ird_fs_pe:TreasuryShares
Presentation ird_fs_pe:EquityAbstract -> ird_fs_pe:TreasuryShares
ird_fs_pe:EquityAbstract -> ird_fs_pe:TreasuryShares
Back>

Element ird_fs_pe:TreasurySharesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.
en http://www.xbrl.org/2003/arcrole/concept-label Treasury shares [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 6.3
ref:URI
Definition ird_fs_pe:EquityAttributableToOwnersOfParentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:TreasurySharesMember
Presentation ird_fs_pe:EquityAttributableToOwnersOfParentMember -> ird_fs_pe:TreasurySharesMember
Back>

Element ird_fs_pe:TypesOfRisksAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Types of risks [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 12.27
ref:URI
Definition ird_fs_pe:TypesOfRisksAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:TypesOfRisksMember
ird_fs_pe:DisclosureOfHedgeAccountingTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension -> ird_fs_pe:TypesOfRisksAxis
ird_fs_pe:TypesOfRisksAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain -> ird_fs_pe:TypesOfRisksMember
Presentation ird_fs_pe:DisclosureOfHedgeAccountingTable -> ird_fs_pe:TypesOfRisksAxis
ird_fs_pe:TypesOfRisksAxis -> ird_fs_pe:TypesOfRisksMember
ird_fs_pe:TypesOfRisksAxis ->  ird_fs_pe:TypesOfRisksMember
Back>

Element ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis
Substitution Group xbrldt:dimensionItem
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Typed Domain Ref  
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
en http://www.xbrl.org/2003/arcrole/concept-label Types of share-based payment arrangements [axis]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-default->  ird_fs_pe:SharebasedPaymentArrangementsMember
ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable ->arcrole:  http://xbrl.org/int/dim/arcrole/hypercube-dimension-> ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis
ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis ->arcrole: http://xbrl.org/int/dim/arcrole/dimension-domain-> ird_fs_pe:SharebasedPaymentArrangementsMember
Presentation ird_fs_pe:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable -> ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis
ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis -> ird_fs_pe:SharebasedPaymentArrangementsMember
ird_fs_pe:TypesOfSharebasedPaymentArrangementsAxis -> ird_fs_pe:SharebasedPaymentArrangementsMember
Back>

Element ird_fs_pe:UnearnedFinanceIncomeOnFinanceLease
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The difference for a finance lease between: (a) the gross investment in the lease, and (b) the net investment in the lease. The gross investment in the lease is the aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. The net investment in the lease is the gross investment in the lease discounted at the interest rate implicit in the lease. [Refer: Finance income]
en http://www.xbrl.org/2003/arcrole/concept-label Unearned finance income on finance lease
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.23
ref:Subparagraph a
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 20.23
ref:Subparagraph b
ref:URI
Definition ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:UnearnedFinanceIncomeOnFinanceLease
Presentation ird_fs_pe:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems -> ird_fs_pe:UnearnedFinanceIncomeOnFinanceLease
Back>

Element ird_fs_pe:UnusedProvisionReversedOtherProvisions
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount reversed for unused other provisions. [Refer: Other provisions]
en http://www.xbrl.org/2003/arcrole/concept-label Unused provision reversed, other provisions
en http://www.xbrl.org/2003/arcrole/concept-label Unused provision reversed, other provisions
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.14
ref:Subparagraph a
ref:Clause iv
ref:URI
Definition ird_fs_pe:ChangesInOtherProvisionsAbstract ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:UnusedProvisionReversedOtherProvisions
Calculation ird_fs_pe:ChangesInOtherProvisions ->Weight: -1.0-> ird_fs_pe:UnusedProvisionReversedOtherProvisions
Presentation ird_fs_pe:ChangesInOtherProvisionsAbstract -> ird_fs_pe:UnusedProvisionReversedOtherProvisions
Back>

Element ird_fs_pe:UnusedTaxCreditsMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for tax credits that have been received and are carried forward for use against future taxable profit.
en http://www.xbrl.org/2003/arcrole/concept-label Unused tax credits [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:UnusedTaxCreditsMember
Presentation ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember -> ird_fs_pe:UnusedTaxCreditsMember
Back>

Element ird_fs_pe:UnusedTaxLossesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.
en http://www.xbrl.org/2003/arcrole/concept-label Unused tax losses [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 29.40
ref:Subparagraph e
ref:URI
Definition ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:UnusedTaxLossesMember
Presentation ird_fs_pe:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember -> ird_fs_pe:UnusedTaxLossesMember
Back>

Element ird_fs_pe:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The useful lives or amortisation rates used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Useful lives or amortisation rates, intangible assets other than goodwill
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 18.27
ref:Subparagraph a
ref:URI
Definition ird_fs_pe:DisclosureOfIntangibleAssetsLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill
Presentation ird_fs_pe:DisclosureOfIntangibleAssetsLineItems -> ird_fs_pe:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill
Back>

Element ird_fs_pe:UsefulLivesOrDepreciationRatesBiologicalAssetsAtCost
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The useful lives or depreciation rates used for biological assets. [Refer: Biological assets]
en http://www.xbrl.org/2003/arcrole/concept-label Useful lives or depreciation rates, biological assets, at cost
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 34.10
ref:Subparagraph d
ref:URI
Presentation ird_fs_pe:DisclosureOfBiologicalAssetsExplanatory -> ird_fs_pe:UsefulLivesOrDepreciationRatesBiologicalAssetsAtCost
Back>

Element ird_fs_pe:UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The useful lives or depreciation rates used for investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph c
ref:URI
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentExplanatory -> ird_fs_pe:UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Back>

Element ird_fs_pe:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The useful lives or depreciation rates used for property, plant and equipment. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Useful lives or depreciation rates, property, plant and equipment
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.31
ref:Subparagraph c
ref:URI
Definition ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment
Presentation ird_fs_pe:DisclosureOfPropertyPlantAndEquipmentLineItems -> ird_fs_pe:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment
Back>

Element ird_fs_pe:UsefulLivesGoodwill
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The useful lives used for goodwill. [Refer: Goodwill]
en http://www.xbrl.org/2003/arcrole/concept-label Useful lives, goodwill
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 19.26
ref:URI
Presentation ird_fs_pe:DisclosureOfBusinessCombinationsExplanatory -> ird_fs_pe:UsefulLivesGoodwill
Back>

Element ird_fs_pe:Vehicles
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of property, plant and equipment representing vehicles used in the entity's operations. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Vehicles
en http://www.xbrl.org/2003/arcrole/concept-label Total vehicles
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 4.11
ref:Subparagraph a
ref:URI
Calculation ird_fs_pe:PropertyPlantAndEquipment ->Weight: 1.0-> ird_fs_pe:Vehicles
ird_fs_pe:Vehicles ->Weight: 1.0-> ird_fs_pe:Ships
ird_fs_pe:Vehicles ->Weight: 1.0-> ird_fs_pe:Aircraft
ird_fs_pe:Vehicles ->Weight: 1.0-> ird_fs_pe:MotorVehicles
Presentation ird_fs_pe:VehiclesAbstract -> ird_fs_pe:Vehicles
Back>

Element ird_fs_pe:VehiclesAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Vehicles [abstract]
References  
Presentation ird_fs_pe:PropertyPlantAndEquipmentAbstract -> ird_fs_pe:VehiclesAbstract
ird_fs_pe:VehiclesAbstract -> ird_fs_pe:Ships
ird_fs_pe:VehiclesAbstract ->  ird_fs_pe:Aircraft
ird_fs_pe:VehiclesAbstract -> ird_fs_pe:MotorVehicles
ird_fs_pe:VehiclesAbstract -> ird_fs_pe:Vehicles
Back>

Element ird_fs_pe:VehiclesMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a class of property, plant and equipment representing vehicles used in the entity's operations. [Refer: Property, plant and equipment]
en http://www.xbrl.org/2003/arcrole/concept-label Vehicles [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 17.2
ref:URI
Definition ird_fs_pe:PropertyPlantAndEquipmentMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:VehiclesMember
ird_fs_pe:VehiclesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member ->  ird_fs_pe:ShipsMember
ird_fs_pe:VehiclesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:AircraftMember
ird_fs_pe:VehiclesMember ->arcrole:  http://xbrl.org/int/dim/arcrole/domain-member -> ird_fs_pe:MotorVehiclesMember
Presentation ird_fs_pe:PropertyPlantAndEquipmentMember -> ird_fs_pe:VehiclesMember
ird_fs_pe:VehiclesMember -> ird_fs_pe:ShipsMember
ird_fs_pe:VehiclesMember ->  ird_fs_pe:AircraftMember
ird_fs_pe:VehiclesMember -> ird_fs_pe:MotorVehiclesMember
Back>

Element ird_fs_pe:WagesAndSalaries
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance debit
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]
en http://www.xbrl.org/2003/arcrole/concept-label Wages and salaries
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2009/role/commonPracticeRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 28.4
ref:URI
Calculation ird_fs_pe:EmployeeBenefitsExpense ->Weight: 1.0-> ird_fs_pe:WagesAndSalaries
Presentation ird_fs_pe:ClassesOfEmployeeBenefitsExpenseAbstract -> ird_fs_pe:WagesAndSalaries
Back>

Element ird_fs_pe:WarrantyContingentLiabilityMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Warranty contingent liability [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21.15
ref:URI
Definition ird_fs_pe:ContingentLiabilitiesMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:WarrantyContingentLiabilityMember
Presentation ird_fs_pe:ContingentLiabilitiesMember -> ird_fs_pe:WarrantyContingentLiabilityMember
Back>

Element ird_fs_pe:WarrantyProvision
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance credit
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]
en http://www.xbrl.org/2003/arcrole/concept-label Warranty provision
en http://www.xbrl.org/2003/arcrole/concept-label Total warranty provision
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.4
ref:URI
Calculation ird_fs_pe:WarrantyProvision ->Weight: 1.0-> ird_fs_pe:LongtermWarrantyProvision
ird_fs_pe:WarrantyProvision ->Weight: 1.0-> ird_fs_pe:ShorttermWarrantyProvision
Presentation ird_fs_pe:WarrantyProvisionAbstract -> ird_fs_pe:WarrantyProvision
Back>

Element ird_fs_pe:WarrantyProvisionAbstract
Substitution Group xbrli:item
Type xbrli:stringItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label Warranty provision [abstract]
References  
Presentation ird_fs_pe:ClassesOfOtherProvisionsAbstract -> ird_fs_pe:WarrantyProvisionAbstract
ird_fs_pe:WarrantyProvisionAbstract -> ird_fs_pe:LongtermWarrantyProvision
ird_fs_pe:WarrantyProvisionAbstract ->  ird_fs_pe:ShorttermWarrantyProvision
ird_fs_pe:WarrantyProvisionAbstract -> ird_fs_pe:WarrantyProvision
Back>

Element ird_fs_pe:WarrantyProvisionMember
Substitution Group xbrli:item
Type nonnum:domainItemType
Balance  
Period Type duration
Abstract Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Other provisions [member]]
en http://www.xbrl.org/2003/arcrole/concept-label Warranty provision [member]
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/exampleRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 21A.4
ref:URI
Definition ird_fs_pe:OtherProvisionsMember ->arcrole: http://xbrl.org/int/dim/arcrole/domain-member->  ird_fs_pe:WarrantyProvisionMember
Presentation ird_fs_pe:OtherProvisionsMember -> ird_fs_pe:WarrantyProvisionMember
Back>

Element ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The weighted average exercise price of share options exercisable in a share-based payment arrangement.
en http://www.xbrl.org/2003/arcrole/concept-label Weighted average exercise price of share options exercisable in share-based payment arrangement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph b
ref:Clause vii
ref:URI
Presentation ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement
Back>

Element ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The weighted average exercise price of share options exercised in a share-based payment arrangement.
en http://www.xbrl.org/2003/arcrole/concept-label Weighted average exercise price of share options exercised in share-based payment arrangement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph b
ref:Clause iv
ref:URI
Presentation ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement
Back>

Element ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The weighted average exercise price of share options expired in a share-based payment arrangement.
en http://www.xbrl.org/2003/arcrole/concept-label Weighted average exercise price of share options expired in share-based payment arrangement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph b
ref:Clause v
ref:URI
Presentation ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement
Back>

Element ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The weighted average exercise price of share options forfeited in a share-based payment arrangement.
en http://www.xbrl.org/2003/arcrole/concept-label Weighted average exercise price of share options forfeited in share-based payment arrangement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph b
ref:Clause iii
ref:URI
Presentation ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement
Back>

Element ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type duration
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The weighted average exercise price of share options granted in a share-based payment arrangement.
en http://www.xbrl.org/2003/arcrole/concept-label Weighted average exercise price of share options granted in share-based payment arrangement
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph b
ref:Clause ii
ref:URI
Presentation ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement
Back>

Element ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement
Substitution Group xbrli:item
Type xbrli:monetaryItemType
Balance  
Period Type instant
Abstract NOT Abstract
Labels http://www.xbrl.org/2003/role/link
en http://www.xbrl.org/2003/arcrole/concept-label The weighted average exercise price of share options outstanding in a share-based payment arrangement.
en http://www.xbrl.org/2003/arcrole/concept-label Weighted average exercise price of share options outstanding in share-based payment arrangement
en http://www.xbrl.org/2003/arcrole/concept-label Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period
en http://www.xbrl.org/2003/arcrole/concept-label Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period
References http://www.xbrl.org/2003/role/link
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph b
ref:Clause i
ref:URI
http://www.xbrl.org/2003/role/disclosureRef
ref:Name HKFRS for Private Entities
ref:IssueDate
ref:Paragraph 26.18
ref:Subparagraph b
ref:Clause vi
ref:URI
Presentation ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement
ird_fs_pe:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory -> ird_fs_pe:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement
Back>